How to Apply for PAN Card Online: New PAN, Correction, and Free e-PAN in India (2026)

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. From 1 April 2026, under the Income-tax Rules 2026, Indian citizens use Form 93, Indian entities Form 94, foreign citizens Form 95 and foreign entities Form 96 (these replace Forms 49A and 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, buying or selling property above the prescribed value, large cash deposits, buying a car, investing in securities, filing an income tax return. The transaction limits for quoting PAN were revised under the Income-tax Rules 2026 from 1 April 2026, so check the current limit for your transaction with your bank or registrar. Without PAN, TDS is deducted at the higher of the applicable rate or 20% (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.

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.

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.

1. Visit onlineservices.proteantech.in and choose "New PAN - Indian Citizen" (Form 93 from 1 April 2026)
2. Fill in personal details, choose e-KYC (Aadhaar OTP) or scanned document upload
3. Upload proof of identity, address and date of birth
4. Pay Rs 107 (Indian address) or Rs 1,017 (foreign address)
5. Note the 15-digit acknowledgement number to track the application

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:

1. Visit pan.utiitsl.com and click "Apply for New PAN Card" (Form 93 for Indian citizens from 1 April 2026)
2. Fill the online form with personal or entity details
3. Upload documents or opt for Aadhaar-based e-Sign
4. Pay Rs 107 (Indian address) or Rs 1,017 (foreign address)
5. 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 option and requires no fee.

Steps to Get Instant e-PAN

1. Visit incometax.gov.in and click "Instant e-PAN" under Quick Links
2. Click "Get New e-PAN"
3. Enter your 12-digit Aadhaar number
4. Confirm the disclaimer and accept the terms
5. An OTP is sent to the mobile number registered with Aadhaar. Enter the OTP
6. Verify your Aadhaar details (name, date of birth, gender) displayed on screen
7. Submit the request. The e-PAN (digitally signed PDF with QR code) is generated within minutes
8. 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 (Section 139A(7) bars holding more than one PAN, and Section 272B provides a Rs 10,000 penalty). Companies, firms, trusts, and HUFs cannot use this facility.

Documents Required for PAN Application

From 1 April 2026, Aadhaar is no longer accepted as proof of date of birth for PAN applications (it remains valid proof of identity and address). Applicants must give a separate date-of-birth document.

For Individual Applicants

• Proof of identity and address: Aadhaar, passport, voter ID, driving licence
• Proof of date of birth: birth certificate, Class 10 certificate, passport, driving licence or other document showing the full date of birth
• Recent photograph and signature (not needed for Aadhaar e-KYC with e-sign)

For Non-Individual Entities (Companies, Firms, Trusts, LLPs)

• Certificate of registration (company, LLP, society) or partnership deed / trust deed
• For an HUF, an affidavit by the Karta listing the coparceners

All non-individual entities also require address proof of the registered office or principal place of business.

Fee Structure

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 through the "Changes or Correction in existing PAN Data" option on the Protean or UTIITSL portal, with supporting documents and the Rs 107 fee.

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: PAN (Section 139A) identifies the taxpayer, while TAN (Section 203A) is needed only by persons who deduct or collect tax at source.

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 (Forms 24Q, 26Q and 27Q for periods up to March 2026; Forms 138, 140 and 144 from 1 April 2026) 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 through the "Changes or Correction in existing PAN Data" form, mentioning the PAN to be cancelled, or by writing to your Assessing Officer.

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 date-of-birth proof (from April 2026). Under the new PAN rules effective 1 April 2026, Aadhaar is not accepted as proof of date of birth. Submit a birth certificate, Class 10 certificate, passport or driving licence for the date of birth.

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.proteantech.in/pantan/StatusTrack.html.html.

Let Tax Garden Handle Your PAN and Tax Compliance

Whether you need a new PAN for your business, corrections to an existing PAN card, or end-to-end tax compliance including ITR filing and TDS management, Tax Garden's compliance plans cover the entire process. We handle PAN applications, PAN-Aadhaar linking, TAN registration, and ongoing filing so you can focus on running your business.