How to Apply for a PAN Card in India: Procedure, Documents and Online Application
A Permanent Account Number (PAN) is a ten-character alphanumeric identifier issued by the Income Tax Department. Eligible individuals, Hindu Undivided Families (HUFs), companies, firms, trusts and other entities can apply through authorised PAN service providers.
Which PAN application form should you use?
| Form or service | Who should use it |
|---|---|
| Form 49A | Indian citizens and entities incorporated or formed in India, subject to the application rules and provider instructions. |
| Form 49AA | Foreign citizens and entities incorporated or formed outside India. |
| Instant e-PAN | Eligible individuals with Aadhaar and an Aadhaar-linked mobile number who do not already have a PAN, subject to the Income Tax Department's eligibility conditions. |
| PAN correction or reprint | Existing PAN holders seeking an update or replacement card rather than a new PAN. |
Check the current application form and eligibility requirements on the authorised portal before submitting an application.
How to apply for PAN online
- Open an authorised PAN application portal: Protean eGov Technologies (formerly NSDL e-Gov) or UTIITSL.
- Select a new PAN application and the appropriate form and applicant category.
- Enter the applicant's name, date of birth or incorporation, contact information, address and other requested details exactly as supported by the documents.
- Choose the available submission and verification method, such as physical documents or an eligible electronic verification route.
- Upload or submit the required supporting documents and photograph or signature, where applicable.
- Pay the fee displayed for the selected service, delivery address and application method.
- Save the acknowledgement or reference number to track processing and respond to any deficiency notice.
Documents required for a PAN application
Individuals
Applicants generally need acceptable proof of identity, proof of address and proof of date of birth, as required by the applicable form. Depending on the applicant's circumstances and the provider's current checklist, documents may include:
- Identity: Aadhaar, passport, voter identity card, driving licence or another document accepted under the applicable PAN rules.
- Address: Aadhaar, passport, voter identity card, driving licence, eligible utility bill, bank statement or an accepted certificate, subject to the applicable document conditions.
- Date of birth: Birth certificate, passport, matriculation certificate or another currently accepted supporting document.
Not every document is accepted for every purpose, and some address documents have recency requirements. Older lists that mention credit cards, school records or utility bills as universal proof of identity should not be relied on without checking the current official checklist.
Minor applicants
A minor's application is made through a parent or guardian acting as representative assessee. Supporting documents of the parent or guardian may be used where the applicable rules permit. Check the specific identity, address and date-of-birth requirements.
Hindu Undivided Families (HUFs)
An HUF application generally requires the Karta's prescribed identity and address evidence and a declaration or affidavit giving the names and relevant particulars of the coparceners, as required by the PAN application rules.
Companies, partnership firms and trusts
- Companies: Certificate of incorporation or other prescribed registration evidence.
- Partnership firms: Partnership deed or certificate of registration, as accepted under the rules.
- Trusts: Trust deed or prescribed registration certificate.
- Other entities: Documents establishing their legal constitution or registration, according to the applicant category.
Applicants should consult the relevant checklist for domestic or foreign entities and for the selected application route.
Can you get an instant e-PAN?
The Income Tax Department offers an Instant e-PAN facility for eligible individuals who have Aadhaar and an Aadhaar-linked mobile number. The facility is subject to identity verification and eligibility conditions. It is not a way to obtain a second PAN.
How much does a PAN application cost?
PAN application charges vary according to the service provider, physical-card or e-PAN option, delivery destination and applicable taxes. The historical fixed fee of Rs. 96 is outdated. Check the current amount shown by the authorised service provider before payment; the eligible Instant e-PAN service offered through the Income Tax Department is free.
How to apply offline and track PAN status
Applicants who prefer an offline process can obtain the relevant form and submit it with supporting documents and the applicable fee at an authorised PAN service centre. After submission, use the acknowledgement number on the same service provider's tracking page to check the application status. PAN-related services and taxpayer information are also available through the Income Tax e-Filing portal.
Correcting PAN details or replacing a lost card
If your name, address, date of birth or other PAN record requires correction, use the PAN change or correction service. For a lost or damaged PAN card, request a reprint where eligible. A fresh PAN number is not normally issued merely because the card is lost or personal details change. See also changes to PAN records and when a fresh PAN may be necessary.
Frequently asked questions
Is Aadhaar mandatory for a PAN application?
Aadhaar quoting and linking requirements apply subject to statutory exemptions and the applicant's eligibility. Review the latest official instructions for the relevant category.
Can a non-resident apply for PAN?
Yes. Eligible non-resident individuals and foreign entities can apply for PAN using the form and documents applicable to their status.
Can I apply for PAN if I already have one?
No. Holding more than one PAN is prohibited. Use the correction or reprint facility instead of applying for another number.
Where can I check official PAN instructions?
Refer to the Income Tax Department, Protean and UTIITSL for current forms, document lists, charges and application status services.
Updated: 10 October 2026. This article is general guidance; verify current forms and documentary requirements with the authorised portal before applying.