PAN Card - What is PAN Card, Overview, Importance, Types and Eligibility

A PAN (Permanent Account Number) is a unique 10-digit alphanumeric identifier issued by the Income Tax Department to taxpayers and other eligible persons or entities. It is required for filing income tax returns. This guide covers PAN application, eligibility, documents, fees, status tracking, correction, reprint, and the latest PAN rules for 2026.

PAN Card Overview

What is PAN Card?

PAN is a unique 10-digit alphanumeric character, while the PAN card is a physical or digital card containing the PAN and other important information about the person. The Income Tax Department issues the PAN card. 

The PAN acts as an identity proof of an individual or entity for various purposes. All tax-related information of a person is recorded against that person’s PAN.

As per the new format of PAN cards introduced by the Income Tax Department on 1 January 2017, all PAN cards will contain a Quick Response (QR) code carrying the cardholder’s details. This code can also be used for data verification. It will also contain the cardholder's name, father's name, date of birth, and signature.

PAN Card Contents

PAN card contains various information, which are as follows:

• Name of the cardholder - Name of the individual, partnership firm, LLP or company.
• Name of the father of the cardholder - Applicable for only individual cardholders. The father’s or mother’s name (in case of single parent) will be printed.
• Date of birth - The cardholder’s date of birth in the case of an individual or the date of registration in the case of a company or firm.
• PAN Number - It is a 10-digit alpha-numeric number. Each character represents information about the cardholder.
• Signature - Applicable for only individual cardholders. PAN card also acts as proof of the individual’s signature required for financial transactions.
• Photograph of the individual - PAN acts as a photo identity proof of the individual. In the case of companies and firms, no photograph is present on the card.

Structure of Permanent Account Number (PAN)

It is a 10-digit alphanumeric number and each character represents distinct information of the cardholder.

• The first 3 letters – These are purely alphabetical in nature and contain three-letter of the alphabet from A to Z.
• The 4 letter – The fourth letter is an alphabet that represents the category of the taxpayer. The various entities and their respective characters are as follows:
  • A – Association of Persons
  • B – Body of Individuals
  • C – Company
  • F – Firms
  • G – Government
  • H – Hindu Undivided Family
  • L – Local Authority
  • J – Artificial Judicial Person
  • P – Individual
  • T – Association of Persons for a Trust
• The 5 letter – The fifth letter is the first letter of the individual’s surname
• The next 4 letters – The next 4 characters are purely numerical in nature and are numbers between 0-9. 
• The last letter – The last one letter is an alphabet.

Types of PAN

These are the different types of PAN card issued to tax-paying entities in India:

• Individual, including minors and students
• Hindu Undivided Family (HUF)
• Company
• Partnership Firms
• Limited Liability Partnership (LLP)
• Trusts
• Society
• Association Of Person (AOP)
• Body Of Individuals (BOI)
• Foreigners

PAN Card Forms

From 1 April 2026, new PAN applications are made using the forms prescribed under the Income Tax Rules, 2026. Existing PAN numbers remain valid.

PAN Card Eligibility

Individuals and entities that are required or eligible to obtain a PAN under the applicable provisions of the Income Tax Act and Rules can apply for a PAN. PAN applications are available for Indian citizens, foreign individuals, Indian entities and foreign entities, subject to the applicable requirements.

I. PAN Card Eligibility for Indian Citizens

• Individuals: Indian citizens can apply for PAN using the applicable PAN application form and the prescribed identity, address and other supporting documents.
• Minors: The guardians or parents of minors can apply for a PAN card on their behalf. Students can also apply for a PAN card. The parents or guardians of minors must submit their documents along with the date of birth proof of minors while submitting the PAN card application.
• Hindu Undivided Families (HUFs): A HUF can apply for a PAN card through its Karta since it is a separate legal entity. The HUF can conduct financial transactions using the PAN card.
• Limited Liability Partnerships (LLPs): LLPs must apply for a PAN card to conduct financial transactions and file taxes.
• Partnership Firms: A partnership firm must obtain a PAN card in the name of the partnership firm for filing income tax returns. 
• Companies: All companies doing business in India must have a PAN card. The company must provide the company PAN number in all its financial transactions.
• Trusts and Associations: Trusts, Association of Persons (AOP) and Body of Individuals (BOI) can apply for a PAN card by submitting their Certificate of Registration.
• Local Authorities: Local authorities can also apply a PAN card by producing a copy of the agreement.
• Artificial Judicial Persons: Any other artificial judicial person can apply for a PAN card by providing the Certificate of Registration or government document proving their identity and address. 

II. PAN Card Eligibility for Foreign Citizens  

Individuals who are not citizens of India can apply for PAN using the applicable form and prescribed supporting documents.

PAN Card Apply

A PAN card application can be submitted either online or offline in simple steps.

Online

I. Process to Apply PAN Card on Protean (formerly NSDL) 

• Visit the official Protean portal. 
• Select the application type, category, enter the details and click ‘Submit’.
• A message with a Token Number will be displayed which will also be sent to your email ID. Click on the ‘Continue with PAN Application Form’ button.
• Select the mode of submission of documents and if physical PAN card is required. Fill out the form and upload the required documents.
• Pay the processing fee and take the printout of the acknowledgement number or reference number.
• If you have selected to send documents physically, you need to send the documents and filled out application to the Income Tax PAN Services Unit of the Protean e-Gov Technologies Limited at Pune. 

After successful processing of the application, the PAN is allotted and the e-PAN or physical PAN card is issued within 15-20 days according to the selected delivery option and applicable service-provider process.

II. Process to Apply PAN Card on UTIITSL

• Visit the UTIITSL website.
• Click on the ‘Click to Appy’ option under the ‘PAN Card for Indian Citizen/ Indian Entity’ or ‘PAN Card for Foreign Citizen/ / Foreign Entity’ tab.
• Select the ‘Apply for New PAN Card’ tab.
• Select the mode of submission of documents, status of applicant, PAN card mode and click ‘Submit’.
• You will receive a reference number. Click on ‘OK’.
• Enter the personal details, document details, contact and parent's details, address details and other details and click ‘Next Step’.
• Upload the required documents and click ‘Submit’. 
• Verify the details on the form and click on the ‘Make Payment’ button to pay the fees.
• Once the payment is successfully made, take the print out of the form. You need to send the form and the documents to the UTIITSL PAN PDC Incharge offices in Mumbai, Kolkata, Chennai or New Delhi when you have selected to send documents physically.

Once the application is submitted online or reaches the UTIITSL office, PAN card will be processed and dispatched within 15-20 days.

Offline

• Get the PAN card application from PAN centers. You can also download the Form 93, 94, 95 or 96 from the Protean portal and a take the print out of the form. 
• Enter the details on the form, affix the recent colour photo and signature.
• Attach the required documents with the application.
• Visit the nearest PAN center, submit the form along with all the documents and pay the required fees.

PAN Card Documents

The documents to be submitted along with PAN application for different types of applicants are as follows:

PAN Card Fees

The following table provides the fees for PAN card application:

PAN Card Status

Once you submit the PAN card application, you can track the PAN application status by following the below process:

• Enter the acknowledgement number or the application number and captcha code and click 'Submit'.
• The status of the PAN card application will be displayed on the screen.

PAN Card Download

When the PAN card is processed and generated, you can download the PAN card in digital form, i.e., e-PAN card, by following the below process:

• Visit the Protean or the UTIITSL website.
• Enter the required details, such as acknowledgement number or PAN, date of birth, etc.
• Enter the OTP, pay the fees (applicable for downloading e-PAN after 30 days of its allotment) and click ‘Download e-PAN’.

PAN Card Update/Corrections 

The details of your PAN can be updated by the following process: 

• Go to the Protean portal or UTIITSL website.
• Select the application type as ‘Changes or Corrections in existing PAN/ Reprint of PAN card’.
• Enter the details which needs to be changed, upload the documents and click on the ‘Submit’ button.
• Pay the processing fee.
• PAN will be dispatched within 15 days.

Do's and Don'ts for Filling Up PAN Form

• Make sure the form is filled only with current and relevant details.
• Make sure that the full and complete address is filled for the PAN to be dispatched to the address.
• Do not enter abbreviations in the First Name and the Last Name section. If your first name or surname has abbreviations, you must write the full name of the abbreviations. 
• Attach relevant documents with your signature or thumbprints when self-attesting supporting documents.
• Incorrect information and lack of support documents will cause the application to be rejected.

Reprint of PAN Card 

If your PAN card is lost, damaged or you need another physical copy of an already allotted PAN, you can request a reprint of the PAN card through an authorised PAN service provider such as Protean or UTIITSL. A new PAN should not be applied for when a PAN has already been allotted. 

Why Do You Need PAN?

PAN card is required for various identity and financial purposes. It is a unique identification number that enables each tax-paying entity of India with the following:

• Proof of Identity
• Proof of Address
• Mandatory for filing taxes
• Registration of business
• Eligibility to open and operate bank accounts
• For phone connection and gas connection
• Beneficial to complete e-KYC for mutual fund investments

New Income Tax Rules 2026 - PAN Changes

The Income-tax Rules, 2026 prescribe PAN requirements for certain specified financial transactions. Under the new rules, a person who does not have a PAN may be required to apply for one when entering into specified transactions, subject to the applicable conditions and exemptions.

• Cash deposits: Cash deposits aggregating to ₹20,00,000 or more in a financial year in one or more accounts with a bank or post office.
• Cash withdrawals: Cash withdrawals aggregating to ₹20,00,000 or more in a financial year from one or more accounts with a bank or post office.
• Immovable property: A transaction involving immovable property where the amount exceeds ₹45,00,000, or its stamp-duty value exceeds ₹45,00,000, can trigger the requirement to apply for PAN for a person who does not already have one.
• Other specified transactions: The rules prescribe PAN quoting or Form 97 declaration requirements for several other specified transactions, including certain payments to hotels, restaurants, banquet halls and event-management services.

PAN For e-KYC (Know Your Customer)

PAN to Aadhaar linking is mandatory for e-KYC and verification to avail services and benefits from respective service providers. PAN for e-KYC is a large service requirement from many service providers and has huge benefits for the end-user and government as well. Here’s why :

• The e-KYC process is paperless enabling a service provider to manage documents easily and efficiently.
• PAN card holders can share information with a service provider through a secure channel within minutes, thus eliminating long waiting periods that physical documents would normally require.
• Information shared between user and service provider is tamper-proof digital documents sent through secured channels, thereby protecting the holder’s information. These documents cannot be forged, nor can they be used without the consent of both the service provider and the PAN card holder.
• Information shared by e-KYC contains authenticated data making it legal and acceptable for the parties involved in the transaction.
• The entire system is paperless and online eliminating the physical movement of information making it a cost-effective and time-saving process.

A PAN card is an essential document for every taxpayer and individual engaging in financial activities in India. Whether you are an individual, a company, or a trust, different types of PAN cards are available based on your entity type. Whether applying online or offline, getting a PAN card is now simple and streamlined, helping you access a wide range of banking and investment services with ease.

Related PAN Content: 

1. PAN Card Download
2. Link Aadhaar to PAN
3. Duplicate PAN Card
4. Pan Card Status
5. PAN Card Password