Key Takeaways
- PAN is a mandatory 10-digit identifier under Section 139A of the Income Tax Act for all financial transactions above specified thresholds.
- Apply for new PAN online via NSDL (Protean) at onlineservices.nsdl.com or UTIITSL at pan.utiitsl.com using Form 49A (Indian citizens) or Form 49AA (foreign nationals).
- Instant e-PAN is free via incometax.gov.in for individuals with Aadhaar linked to a mobile number, generated in under 10 minutes.
- Fee: Rs 107 (Indian address) or Rs 1,017 (foreign address), inclusive of GST.
- From April 2026, Aadhaar alone is not sufficient as the sole document for PAN applications. An additional document (birth certificate, voter ID, passport, driving licence, or Class 10 certificate) is required.
How to apply for PAN card online in India? You can apply for a new PAN card through two official portals: NSDL (Protean) and UTIITSL. Indian citizens use Form 49A, foreign nationals use Form 49AA. The fee is Rs 107 for Indian addresses. For individuals with Aadhaar, a free instant e-PAN is available at incometax.gov.in. Corrections to existing PAN details use the same portals with the same fee.
Every financial transaction of consequence in India requires a PAN. Opening a bank account with a deposit above Rs 50,000, purchasing property worth more than Rs 10 lakh, buying a vehicle, investing in securities, filing an income tax return: all of these require your Permanent Account Number. Without PAN, TDS is deducted at the higher rate of 20% instead of the applicable rate under Section 206AA.
Despite PAN being this fundamental, the application process confuses people. Two portals, two forms, overlapping document requirements, and a separate free e-PAN facility that most applicants don't know exists. This guide covers every pathway.
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What Is PAN and Why Is It Mandatory?
PAN (Permanent Account Number) is a unique 10-digit alphanumeric identifier issued by the Income Tax Department under Section 139A of the Income Tax Act, 1961. It follows the format ABCDE1234F, where the fourth character indicates the holder type (P for individual, C for company, F for firm, H for HUF, T for trust).
PAN serves as the universal identifier for all tax-related activities. The Income Tax Department uses PAN to link every financial transaction to a taxpayer, preventing tax evasion and enabling automated processing of returns.
Transactions Where PAN Is Mandatory
| Transaction | Threshold | Legal Basis |
|---|---|---|
| Filing income tax return (ITR) | All returns | Section 139A(1)(i) |
| TDS/TCS deduction and collection | All deductors/collectors | Section 139A(1)(iii) |
| Opening a bank account | Deposits exceeding Rs 50,000 | Rule 114B, Income Tax Rules |
| Sale or purchase of immovable property | Value exceeding Rs 10 lakh | Rule 114B |
| Sale or purchase of motor vehicle | All transactions | Rule 114B |
| Investment in securities | Amount exceeding Rs 50,000 | Rule 114B |
| Cash deposit in bank | Exceeding Rs 50,000 per day | Rule 114B |
| Foreign travel | Expenditure exceeding Rs 50,000 | Rule 114B |
| Payment to hotels/restaurants | Bill exceeding Rs 50,000 | Rule 114B |
| Purchase of mutual fund units | Amount exceeding Rs 50,000 | Rule 114B |
Penalty for not obtaining PAN: Under Section 272B, a penalty of Rs 10,000 can be levied for failure to obtain PAN when required, or for quoting a false PAN.
How to Apply for New PAN Online (Form 49A) via NSDL
NSDL (now Protean e-Gov Technologies Limited) is the primary portal for PAN applications. Most applicants use this route.
Step-by-Step Guide
New PAN Application via NSDL (Protean)
Complete process takes 15 to 20 minutes online, with PAN dispatched in 7 to 15 working days.
Visit the NSDL PAN portal
Go to onlineservices.nsdl.com/paam/endUserRegisterContact.html. Select 'New PAN - Indian Citizen (Form 49A)' for individuals, HUFs, firms, LLPs, companies, trusts, or other entities.
Fill application form
Enter personal details: full name (as on Aadhaar or identity proof), date of birth, gender, father's name, contact details. For businesses: entity name, date of incorporation, and registration details.
Select document submission mode
Choose between physical document submission (post originals to NSDL) or e-KYC via Aadhaar (paperless, if Aadhaar is linked to mobile). The e-KYC route auto-verifies identity and address from the UIDAI database.
Upload supporting documents
If not using e-KYC: upload scanned copies of identity proof, address proof, and date of birth proof. Accepted documents include Aadhaar, passport, voter ID, driving licence, and Class 10 certificate.
Pay the fee
Rs 107 (inclusive of 18% GST) for Indian communication address. Rs 1,017 for foreign address. Payment via debit card, credit card, net banking, or demand draft.
Submit and note the acknowledgement number
After payment, a 15-digit acknowledgement number is generated. If physical documents mode was selected, print the acknowledgement slip, affix two passport-size photos, sign it, and courier it with document copies to NSDL within 15 days.
Track application status
Track at tin.tin.nsdl.com/pantan/StatusTrack.html using the acknowledgement number. PAN card is dispatched to the communication address via Speed Post within 7 to 15 working days of document verification.
Source: NSDL (Protean) e-Gov | Income Tax Department | Form 49A (Rule 114, Income Tax Rules 1962)
How to Apply via UTIITSL
UTIITSL (UTI Infrastructure Technology and Services Limited) is the second authorized agency for PAN issuance.
The process is nearly identical to NSDL:
- Visit pan.utiitsl.com and click "Apply for New PAN Card (Form 49A)"
- Fill the online form with personal or entity details
- Upload documents or opt for Aadhaar-based e-Sign
- Pay Rs 107 (Indian address) or Rs 1,017 (foreign address)
- Submit and track using the coupon number provided
The key difference: UTIITSL has a wider network of physical PAN centres (called UTI PAN Card Centres) across India where applicants can walk in, fill forms, and submit documents in person. This is useful for applicants who prefer assisted filing.
Instant e-PAN via Aadhaar (Free)
The Income Tax Department offers a free instant e-PAN facility on the official portal. This is the fastest and cheapest route.
Comparison
Instant e-PAN vs Regular PAN Application
Choose the right route based on your eligibility and needs.
| Parameter | Instant e-PAN (Free) | Regular PAN (NSDL/UTIITSL) |
|---|---|---|
| Fee | Free (Rs 0) | Rs 107 (Indian address) |
| Processing time | Under 10 minutes | 7 to 15 working days |
| Eligibility | Individuals without existing PAN, with Aadhaar | All persons (individuals, companies, firms, trusts) |
| Documents needed | Aadhaar only (with mobile linked) | Identity + address + DOB proof |
| Physical card | No (PDF only, can order physical card separately) | Yes, dispatched via Speed Post |
| Portal | incometax.gov.in | onlineservices.nsdl.com / pan.utiitsl.com |
| Entity applicants | Not available | Available for all entity types |
Source: Income Tax Department | CBDT Notification dated 28 May 2020 | Section 139A, Income Tax Act 1961
Steps to Get Instant e-PAN
- Visit incometax.gov.in and click "Instant e-PAN" under Quick Links
- Click "Get New e-PAN"
- Enter your 12-digit Aadhaar number
- Confirm the disclaimer and accept the terms
- An OTP is sent to the mobile number registered with Aadhaar. Enter the OTP
- Verify your Aadhaar details (name, date of birth, gender) displayed on screen
- Submit the request. The e-PAN (digitally signed PDF with QR code) is generated within minutes
- Download the e-PAN from the same portal using your Aadhaar number
Important limitations: This facility is only for individuals who do not already have a PAN. If you already hold a PAN, you cannot get a second one through this route (holding multiple PANs is illegal under Section 272B). Companies, firms, trusts, and HUFs cannot use this facility.
Documents Required for PAN Application
From April 2026, Aadhaar alone is not accepted as the sole supporting document for new PAN applications via Form 49A. Applicants must provide at least one additional document from the accepted list.
For Individual Applicants
| Document Category | Accepted Documents |
|---|---|
| Identity Proof (any one) | Aadhaar card, Passport, Voter ID, Driving Licence, Ration Card with photo, Arm's Licence, Photo ID issued by Central/State Government, Pensioner Card with photo |
| Address Proof (any one) | Aadhaar card, Passport, Voter ID, Driving Licence, Post office passbook with address, Latest bank account statement, Electricity/water/gas bill (not older than 3 months), Property tax assessment order, Employer certificate on letterhead |
| Date of Birth Proof (any one) | Birth certificate, Matriculation (Class 10) certificate, Passport, Driving Licence, Marriage certificate (for married women, showing DOB), Aadhaar card, Domicile certificate with DOB, Affidavit sworn before a magistrate |
For Non-Individual Entities (Companies, Firms, Trusts, LLPs)
| Entity Type | Required Documents |
|---|---|
| Company | Certificate of Incorporation issued by MCA (ROC) |
| Partnership Firm | Partnership deed, Certificate of registration with Registrar of Firms |
| LLP | Certificate of Incorporation issued by MCA |
| Trust | Trust deed, Certificate of registration with Charity Commissioner |
| HUF | Affidavit by Karta with names and addresses of all coparceners |
| AOP/BOI | Agreement or certificate of registration |
All non-individual entities also require address proof of the registered office or principal place of business.
Fee Structure
| Application Type | Indian Address | Foreign Address |
|---|---|---|
| New PAN (Form 49A / 49AA) | Rs 107 (incl. GST) | Rs 1,017 (incl. GST) |
| PAN correction/update | Rs 107 (incl. GST) | Rs 1,017 (incl. GST) |
| Reprint of PAN card (same details) | Rs 107 (incl. GST) | Rs 1,017 (incl. GST) |
| Instant e-PAN via Aadhaar | Free | Not available |
Payment modes accepted: credit card, debit card, net banking, UPI, and demand draft (drawn in favour of "NSDL - PAN" or "UTIITSL" as applicable).
How to Correct or Update PAN Details
If your name, date of birth, father's name, address, photo, or signature on the PAN card is incorrect or needs updating (for example, after a name change due to marriage), you can apply for correction online.
Step-by-Step Guide
PAN Correction via NSDL
Same fee and processing time as a new PAN application.
Visit the NSDL portal
Go to onlineservices.nsdl.com and select 'Changes or Correction in existing PAN Data / Reprint of PAN Card.' This opens the correction form.
Enter your existing PAN
Enter your 10-digit PAN number. The system fetches your current details from the PAN database.
Select fields to update
Tick the checkboxes for fields you want to correct: name, date of birth, father's name, address, photo, signature, or gender. Only modify the fields that need correction.
Fill in the correct details
Enter the updated information exactly as it appears on your supporting documents. For name changes, enter the new name in full.
Upload supporting documents
Upload scanned copies of documents that support the correction. For a name change: updated Aadhaar, gazette notification, or marriage certificate. For DOB correction: birth certificate or Class 10 marksheet.
Pay Rs 107 and submit
Pay the fee, note the acknowledgement number, and if using physical document mode, courier the signed acknowledgement with document copies to NSDL within 15 days.
Source: NSDL (Protean) e-Gov | Rule 114, Income Tax Rules 1962
Common correction scenarios:
- Name change after marriage: Submit marriage certificate and updated Aadhaar or passport
- Spelling error in name: Submit identity proof with the correct spelling
- Wrong date of birth: Submit birth certificate or Class 10 certificate
- Address update: Submit any valid address proof (latest utility bill, bank statement, or Aadhaar with updated address)
- Photo/signature update: Upload a recent passport-size photo and fresh signature scan
PAN for Businesses: Companies, Firms, and Trusts
Every business entity in India, regardless of whether it has taxable income, requires a PAN. This includes:
- Companies: Must apply for PAN within the prescribed time of incorporation. Since 2018, the SPICe+ form (INC-32) for company incorporation includes PAN and TAN application. PAN is allotted automatically upon incorporation by MCA.
- LLPs: Similar to companies, LLP incorporation via FiLLiP form now includes automatic PAN allotment.
- Partnership Firms: Must apply separately via Form 49A on NSDL or UTIITSL. The authorized partner signs the application.
- Trusts and Societies: Apply via Form 49A with the trust deed or registration certificate. The managing trustee or principal officer signs.
- HUF: The Karta applies for PAN on behalf of the HUF with an affidavit listing all coparceners.
For companies and LLPs incorporated via the MCA portal, PAN is issued automatically. No separate application is needed unless the automatic allotment failed or the entity was incorporated before the integrated process was introduced.
PAN vs TAN: What Businesses Need to Know
Many business owners confuse PAN and TAN. Both are issued by the Income Tax Department, but they serve different purposes.
| Feature | PAN | TAN |
|---|---|---|
| Full form | Permanent Account Number | Tax Deduction and Collection Account Number |
| Legal basis | Section 139A, Income Tax Act | Section 203A, Income Tax Act |
| Format | 10 characters (e.g., ABCDE1234F) | 10 characters (e.g., DELA12345B) |
| Who needs it | Every taxpayer (individual, business, entity) | Only persons responsible for TDS/TCS |
| Purpose | Tracks all tax transactions of the holder | Tracks TDS/TCS deductions and collections |
| Penalty for non-compliance | Rs 10,000 (Section 272B) | Rs 10,000 (Section 272BB) |
| Application form | Form 49A (Indian) / Form 49AA (foreign) | Form 49B |
| Applied via | NSDL or UTIITSL | NSDL or UTIITSL |
When does a business need TAN? If your business deducts TDS on salary payments (Section 192), professional fees (Section 194J), rent (Section 194I), contractor payments (Section 194C), or any other payment subject to TDS, you must obtain a TAN before making the first deduction. Filing TDS returns (Form 24Q, 26Q, 27Q) requires quoting TAN.
Key rule: Never quote TAN in place of PAN, and never quote PAN in place of TAN. Quoting the wrong number attracts a penalty of Rs 10,000 per default.
Common Mistakes to Avoid
Applying for a second PAN. Holding more than one PAN is illegal. If you already have a PAN and apply for a new one (perhaps because you forgot the old number), you will end up with duplicate PANs. Section 272B imposes a Rs 10,000 penalty. If you already hold two PANs, surrender the duplicate by filing Form 49A with the "Surrender of Duplicate PAN" option.
Mismatched name across PAN and Aadhaar. If your name on PAN does not match your name on Aadhaar, the PAN-Aadhaar linking will fail. Since PAN-Aadhaar linking is mandatory under Section 139AA, an unlinked PAN becomes inoperative. Correct the name on either document before attempting to link.
Using Aadhaar as the sole document (from April 2026). CBDT's updated circular requires at least one additional document beyond Aadhaar for new PAN applications. Submitting only Aadhaar will result in the application being returned. Carry a passport, voter ID, birth certificate, or Class 10 marksheet as the second document.
Not linking PAN with Aadhaar. Under Section 139AA, PAN must be linked with Aadhaar. An unlinked PAN becomes inoperative: you cannot file ITR, receive refunds, or use the PAN for financial transactions. The linking deadline has been extended multiple times, but the current status requires linking with a late fee of Rs 1,000.
Wrong entity type on the application. When applying for a company PAN, selecting "Individual" instead of "Company" creates a PAN with the wrong fourth character (P instead of C). This PAN cannot be used for the company's ITR filing. Ensure you select the correct applicant category.
Not tracking the application. After submitting the form and payment, many applicants forget to track the status or courier the physical documents (if required). Applications in "documents awaited" status for more than 15 days are cancelled. Track your application regularly at tin.tin.nsdl.com/pantan/StatusTrack.html.
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