Introduction
The Central Board of Direct Taxes (CBDT) has introduced two new forms — PAN CR-01 and PAN CR-02 — specifically for PAN correction requests under the new Income Tax Act, 2025. This is part of the broader digitisation and simplification initiative accompanying the new Act's implementation from April 1, 2026.
If you have errors in your PAN details — name spelling, date of birth, address, father's name — the process for correcting them has now changed.
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Why Pan Corrections Matter More In 2026
Under the new Income Tax Act, 2025:
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What'S New — Pan Cr-01 And Pan Cr-02
Form Purpose Who Uses It
PAN CR-01 Correction of demographic details (name, DOB, address, father's name, gender) Individuals, HUFs
PAN CR-02 Correction of entity details (company name, incorporation date, registered address) Companies, firms, LLPs, trusts
Key changes from the old process:
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Correction Process — Step By Step
For Individuals (Form PAN CR-01):
1. Visit incometax.gov.in or NSDL (Protean) portal
2. Select "PAN Correction (CR-01)" — do not select "Apply for new PAN"
3. Enter existing PAN number
4. Specify field requiring correction
5. Upload supporting document (Aadhaar for name/DOB; address proof for address change)
6. Complete Aadhaar-based OTP verification
7. Pay processing fee (₹110 for electronic delivery; ₹1,020 for physical card)
8. Processing time: 7-15 working days
For Companies/LLPs (Form PAN CR-02):
1. Same portal
2. Select "PAN Correction (CR-02)"
3. Upload: MCA certificate of incorporation with corrected details, board resolution authorising correction
4. Processing: 15-30 working days
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Common Pan Correction Scenarios
Error Type Form Key Document Required
Name spelling wrong CR-01 Aadhaar + passport/birth certificate
Date of birth incorrect CR-01 Aadhaar + birth certificate
Father's name incorrect CR-01 Aadhaar + any government ID showing father's name
Address outdated CR-01 Aadhaar (if Aadhaar address updated) or utility bill
Company name change CR-02 MCA certificate of name change
LLP conversion CR-02 MCA conversion certificate
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Important: One Pan Only — Penalty For Duplicates
The Income Tax Act, 2025 (Section carrying forward provisions of Section 272B of old Act) retains the ₹10,000 penalty for holding more than one PAN. If you inadvertently applied for a new PAN when you should have applied for correction, surrender the additional PAN immediately using the surrender option on the portal.
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