A Permanent Account Number (PAN) is a mandatory identity document issued by the Income Tax Department of India. It is required for filing income tax returns, opening bank accounts, investing in financial instruments, and carrying out high-value transactions. You can apply PAN card online or offline through authorised government portals.
Key Highlights
- PAN card can be applied online through the Income Tax Portal, NSDL (Protean), or UTIITSL.
- Instant e-PAN is available for individuals with Aadhaar-linked mobile numbers.
- PAN application fees vary based on dispatch mode and location.
- PAN correction or update requests can also be filed online.
- Corporates receive PAN automatically at the time of incorporation.
PAN card applications can be submitted online through three authorised platforms. Online applications are faster, paperless, and allow easy tracking of application status.
The available online methods include:
Individuals having valid Aadhaar number can now apply for e-PAN instantly without filling up any application form. Here are the steps to apply for instant PAN card:
Step 1: Go to the Income Tax e-filing portal and click on ‘Instant e-PAN’ option.
Step 2: On the next page, click on ‘Get New e-PAN’.
Step 3: Enter your Aadhaar number and click ‘Continue’.
Step 4: The OTP validation page will be displayed. Tick the checkbox and accept the terms and conditions. Click on the ‘Continue’ button.
Step 5: Enter the OTP received on your Aadhaar registered mobile number, tick the checkbox and click ‘Continue’.
Step 6: You will see your personal details, such as name, date of birth, etc., as per your Aadhaar card. Click on ‘Validate Email’ to validate your email, tick the checkbox, and click ‘Continue’.
You will receive an acknowledgement number after submitting your Aadhaar details for validation. If the PAN allotment is successful, a PDF link will be generated within 10 minutes from which you can download your e-PAN card for free. The password of the downloaded instant e-PAN card is your date of birth in the format ‘DDMMYYYY’.
Note:
Applicants can apply PAN card online through the Protean eGov Technologies portal by submitting Form No. 93 (Indian citizens, including NRIs holding Indian citizenship) or Form No. 94 (Companies, HUFs, Trusts, Firms registered in India).
Step 1: Visit the Protean website.
Step 2: Select the application type as 'New PAN - Form No. 93' or ‘New PAN - Form No. 94’.
Step 3: You will receive a Token Number on your email ID. Click on the ‘Continue with PAN Application Form’ button.
Step 4: Read the detailed instructions before filling in the details on the PAN card application form.
The AO (Assessing Officer) code identifies your tax jurisdiction. You can find the AO code on the Protean or UTIITSL AO-code search using your city.
Step 5: After submitting the PAN card application, the payment page will appear. Select the mode of payment and pay the required fees. Payment can be made through credit/debit card, demand draft or net-banking.
Upon successful payment, an acknowledgment will be displayed through which you can check your application status. It will also be sent to your email ID.
Note: If you choose the ‘Forward application documents physically’ option on the PAN card application, you will have to take a print out of the acknowledgement and send the acknowledgement along with the attachment of the required documents to the following address by post:
Income Tax PAN Services Unit,
Protean eGov Technologies Limited,
4th Floor, Sapphire Chambers,
Baner Road, Baner, Pune - 411045
Once the application is processed and the PAN card is generated, it will be sent to your email or residential address within 15-20 working days. If you have selected for e-PAN card, you will receive it within 2-7 working days.
Note: In December 2021, NSDL e-Governance Infrastructure Limited rebranded as Protean eGov Technologies Limited. Thus, NSDL now operates as Protean eGov Technologies Limited, and all PAN application services previously associated with NSDL continue to be offered through the updated Protean website.
PAN card applications can also be submitted through the UTIITSL portal using Form No. 93 (Indian citizens, including NRIs holding Indian citizenship) or Form No. 94 (Companies, HUFs, Trusts, Firms registered in India).
Step 1: Visit the UTIITSL website.
Step 2: Click the ‘Click to Appy’ under the ‘PAN Card for Indian Citizen/ Indian Entity' tab.
Step 3: Select the ‘Apply for New PAN Card (Form No. 93 and Form No. 94)’ tab.
Step 4: Select the mode of submission of documents, status of applicant, the PAN card mode and click the ‘Submit’ button.
Step 5: You will receive a reference number. Click ‘OK’.
Step 6: Enter the required details on the form, such as personal details, document details, contact and parent details, address details and other details. Upload the required documents and submit the form.
Step 7: Make the payment of the application fee. On successful payment, an acknowledgment will be displayed and sent to your email ID.
Note: If you choose the ‘Physical Mode’ option on the PAN card form, you will have to take a print out of the form, affix photograph and signature, attach the documents to the form and post them to any one of the following nearest UTIITSL offices:
1) PAN PDC Incharge - Mumbai region,
UTI Infrastructure Technology And Services Limited,
Plot No. 3, Sector 11, CBD Belapur,
Navi Mumbai - 400614
2) PAN PDC Incharge - Kolkata region,
UTI Infrastructure Technology And Services Limited,
29, N. S. Road, Ground Floor,
Opp. Gilander House and Standard Chartered Bank,
Kolkata - 700001
3) PAN PDC Incharge - Chennai region,
UTI Infrastructure Technology And Services Limited,
D-1, First Floor,
Thiru -Vi-Ka Industrial Estate,
Guindy, Chennai - 600032
4) PAN PDC Incharge - New Delhi region,
UTI Infrastructure Technology And Services Limited,
1/28 Sunlight Building, Asaf Ali Road,
New Delhi -110002
The UTIITSL will process the application and documents and issue the PAN card within 15-20 working days. If you have selected for e-PAN card, you will receive it within 2-7 working days.
Applicants who prefer offline mode can apply for a PAN card by submitting a physical application form.
Step 1: Obtain the ‘Form No. 93’ and ‘Form No. 94’ from the nearest PAN centre. You can also download the PAN card application form from the Protean e-Gov website.
Step 2: Fill in the details in the application.
Step 3: Attach your signature and photograph to the application.
Step 4: Submit the form and the required documents to the nearest PAN centre.
Step 5: Pay the fees for PAN card application.
Step 6: You will get the acknowledgement number from which you can track the status of your PAN card application status.
Once the documents are verified, a PAN card will be issued within 15-20 working days. If you have requested for e-PAN card, you will receive it within 2-7 working days.
The following individuals and entities are eligible to apply for a PAN card:
Below are the documents required to be submitted along with the PAN card application:
| Persons | Documents Required |
| Individual Applicant |
|
| Minor PAN card | Aadhaar of the minor and any of the parents/ guardians' identity and address proof |
| Hindu Undivided Family (HUF) | Affidavit of the HUF issued by the Karta (head of the HUF) along with Proof of Identity (POI) and Proof of Address (POA) details. |
| Company Registered in India | Certificate of Registration issued by the Registrar of Companies. |
| Limited Liability Partnership (LLP) | Certificate of Registration issued by the Registrar of Companies. |
| Partnership Firms | Certificate of Registration issued by the Registrar of Firms or Partnership Deed. |
| Trust | Copy of the Trust Deed or a copy of the Certificate of Registration issued by the Charity Commissioner. |
| AOP, BOI, Local Authority, or Artificial Juridical Person | Copy of the agreement or Certificate of Registration issued by the Charity Commissioner, Registrar of Cooperative Society, or any other competent authority. |
| Foreigners |
|
Note: Aadhaar is mandatory for resident individual applicants applying for a PAN card. Ensure that the name entered in your PAN application exactly match your Aadhaar details. Even minor discrepancies, such as spelling variations or mismatched initials, can lead to application rejection or delays in PAN processing.
You can find the exhaustive list of accepted proof of identity, address and date of birth document for PAN card application on the Income Tax website.
Foreign citizens and NRIs who are not citizens of India can apply for PAN using Form No. 95, while foreign entities (foreign companies and firms) can apply for PAN using Form No. 96.
Below is the process to apply for a PAN for foreign citizens:
Step 1: Visit the Protean website or UTIITSL website.
Step 2: Select ‘New PAN Card - Form 95 or Form 96’.
Step 3: Select the mode of receiving a PAN card and fill in all the details in the form.
Step 4: Upload the documents, pay the required fees and submit the application.
Step 5: You will receive an acknowledgement number. Send the documents by courier or post them to the Income Tax PAN Services Unit managed by Protean eGov Technologies Limited office located in Pune, or the PAN PDC Incharge managed by UTIITSL office located in Mumbai, Kolkata, Chennai or New Delhi.
Foreign citizens can also download ‘Form No. 95’ or ‘Form No. 96’ from the Protean website, fill it out and submit it along with the documents at the nearest PAN centre.
Below are the documents required to be affixed/ uploaded with Form No. 95 or Form No. 96:
Here's a quick comparison between Instant e-PAN vs Protean vs UTIITSL vs Offline to help you decide the PAN card application method:
| Feature | Instant e-PAN Card (Income Tax e-Filing Portal) | Protean (formerly NSDL) | UTIITSL | Offline (PAN centre) |
| Best Suited For | Resident individuals with Aadhaar who need a new PAN quickly | Individuals and entities applying for a new PAN, reprint, corrections, or updates | Individuals and entities preferring UTIITSL's PAN application services | Applicants who prefer in-person assistance or submitting physical forms |
| Application Fee | Free | ₹101 (physical card within India) or ₹66 (e-PAN card)* | ₹101 (physical card within India) or ₹66 (e-PAN card)* | ₹107 (physical card within India)* or ₹72 (e-PAN card) |
| Physical PAN Card | No (e-PAN only) | Yes (optional e-PAN available) | Yes (optional e-PAN available) | Yes |
| Typical Processing Time | Usually within minutes to a few hours | Around 10–15 working days; 2-7 working days for e-PAN card | Around 10–15 working days; 2-7 working days for e-PAN card | Around 10–15 working days; 2-7 working days for e-PAN card |
| Aadhaar Requirement | Yes (mandatory) | Aadhaar mandatory only for resident individuals | Aadhaar mandatory only for resident individuals | Aadhaar mandatory for eligible resident individuals |
*Additional charges apply for PAN cards dispatched outside India and PAN application submitted at PAN centres or PAN documents submitted through physical mode.
The PAN card fees for all modes of submission of a PAN card application and documents are as follows:
| Mode of submission of PAN application and documents | Particulars | Fees (inclusive of applicable taxes) |
| Instant e-PAN card | Applied on the Income Tax e-filing portal using an Aadhaar card | Free |
| PAN application submitted at PAN centres or submitted online using physical mode for physical dispatch of PAN card | Dispatch of physical PAN card in India | ₹107 |
| Dispatch of physical PAN card outside India | ₹1,017 | |
| PAN application submitted through paperless modes for physical dispatch of PAN card | Dispatch of physical PAN card in India | ₹101 |
| Dispatch of physical PAN card outside India | ₹1,011 | |
| PAN application submitted at PAN centres or submitted online using physical mode for e-PAN card | e-PAN card dispatched at the email ID of the applicant | ₹72 |
| PAN application submitted through paperless modes for e-PAN card | e-PAN card dispatched at the email ID of the applicant | ₹66 |
| Request for Reprint of PAN card submitted through separate online link (No Updates) | Dispatch of physical PAN Card in India | ₹50 |
| Dispatch of physical PAN Card outside India | ₹959 | |
| e-PAN download | Within 30 days of issuance of PAN card | Free |
| After 30 days of issuance of PAN card | ₹8.26 |
The Ministry of Corporate affairs has integrated the PAN allotment for companies at the time of company incorporation itself.
For one person companies, private limited companies, public limited companies and limited liability partnership firms, there is no requirement for making separate PAN applications. PAN is allotted automatically at the time of incorporation and will be reflected in such incorporation certificate.
Since providing an Aadhaar card is mandatory for new PAN applications (Form No. 93), the PAN is generally linked with Aadhaar during the processing and issuance of the PAN card. However, after receiving your PAN card, you should verify whether your PAN is linked to your Aadhaar. If it is not, you must link it through the Income Tax e-Filing portal.
For individuals who obtained their PAN cards before 1 April 2026, linking PAN with Aadhaar is mandatory. Failure to do so will render the PAN inoperative, restricting its use for income tax filing, financial transactions, and other PAN-related services.
The government approved PAN 2.0 on 25 November 2024 to modernise PAN and TAN services. PAN 2.0 aims to make PAN services faster and more seamless, making it easier for individuals and businesses to apply online. However, PAN 2.0 is yet to be rolled out, and the unified portal is not yet fully live. Currently, Protean and UTIITSL portals are the official portals issuing PAN cards.
Key changes in PAN 2.0 for new applicants:
PAN card applications can be rejected due to various reasons as provided below:
| PAN Rejection Reason | Details | Solution |
| Name mismatch | The name entered in the PAN application does not exactly match Aadhaar or other supporting documents. | Enter your name exactly as it appears on your Aadhaar or ID proof and resubmit the application. |
| Incorrect date of birth | The date of birth in the application differs from the date mentioned in the supporting documents. | Enter the exact date of birth provided in your Aadhaar, birth certificate, passport, or Class 10 marksheet and resubmit the application. |
| Duplicate PAN application | Applying for a fresh PAN card when the applicant already has a PAN card. | Check whether the PAN has already been allotted before applying for a new PAN card. |
| Invalid or unclear documents | Uploaded documents are incomplete, expired, blurred, or not accepted under the PAN application rules. | Upload clear, valid, self-attested documents in the required format and file size. Ensure all details are readable before submission. |
| Signature or photograph issue | Signature is missing, blurred, outside the box, or the photo does not meet the required specifications. | Upload a recent passport-size photo and a clear signature in the dimensions and format specified for the application. |
If you are unsure whether you have been allotted a PAN card before or are unsure if a PAN has already been allotted in your name, it is recommended to check if you have a PAN before proceeding to apply for a new PAN. Applying for another PAN card when you already have a PAN card can result in a penalty of ₹10,000 under Section 272B, as one person cannot have two PAN cards.
However, if the PAN card is lost or misplaced, you can apply for a duplicate PAN using the reprint option. In such a case, you will receive a copy of your PAN card with the old PAN card number and details.
Check if you have a PAN card by following the process below:
Alternatively, you can also find out your PAN details on the Income Tax Returns (ITR), Form 26AS, bank account linked with PAN, old ITR acknowledgements or Form 16.
You can track PAN card application status through the acknowledgement number or coupon/application number on the Protean or UTIITSL websites, respectively. You can also track PAN application status through UMANG/ MyPAN App.
If you want to make changes in the existing PAN such as change in name, date of birth etc, you can apply for it online. The procedure is almost the same as you apply for new PAN and you also need to submit the documents to support the change required in PAN. Here is the process for making changes or corrections in PAN card:
The advent of technology has made PAN application easy and simple. Even the physical copies of the required documents need not be posted to the Protean or the UTIITSL offices. When the online mode of document submission is selected, they can be uploaded and submitted online.
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