How to Apply for PAN Card in India: Procedure, Forms, Documents and Fees

Updated for the Income-tax Act, 2025 and Income-tax Rules, 2026 applicable from April 1, 2026.

Permanent Account Number, commonly known as PAN, is a unique taxpayer identification number allotted by the Income Tax Department. From April 1, 2026, fresh PAN applications are governed by the Income-tax Act, 2025 and the Income-tax Rules, 2026. The earlier Form 49A and Form 49AA system has been replaced by separate Forms 93, 94, 95 and 96 according to the category of applicant.

Important change from April 1, 2026: Form 49A and Form 49AA are no longer the forms for fresh PAN applications. Applicants should use Form 93, Form 94, Form 95 or Form 96, as applicable.
Contents

What is Permanent Account Number or PAN?

PAN is a unique identification number allotted by the Income Tax Department for tax administration and specified financial transactions. PAN is used to identify taxpayers and link tax payments, returns, specified transactions and other tax-related information with the person to whom the PAN is allotted.

PAN should not be confused with TAN. PAN identifies a taxpayer, while Tax Deduction and Collection Account Number, or TAN, identifies persons responsible for specified tax deduction at source or tax collection at source obligations.

Section 262 of the Income-tax Act, 2025 - PAN Provision Explained

Section 262 of the Income-tax Act, 2025 is the principal statutory provision governing Permanent Account Number under the law applicable from April 1, 2026. It corresponds broadly to the earlier Section 139A of the Income-tax Act, 1961.

In simple terms, Section 262 provides for allotment and use of PAN and identifies categories of persons who are required to obtain a PAN. The section covers persons whose income, business or professional receipts, return-filing obligations, specified financial transactions or other prescribed circumstances require PAN.

Section 262 also contains provisions relating to quoting, authentication and use of PAN or Aadhaar in circumstances prescribed by law.

The current Income-tax Act, 2025 may be referred to on the official Income Tax Department website.

Section 263 - Return of income

Section 263 of the Income-tax Act, 2025 deals with the filing of return of income. Section 262 includes return-filing obligations among the circumstances relevant for determining whether a person is required to obtain PAN.

Section 536 - Repeal and transitional provisions

Section 536 contains repeal and savings provisions dealing with the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025. Existing PAN numbers continue to remain valid despite the change in the governing Income-tax law.

Rule 158 of the Income-tax Rules, 2026 - PAN Application Requirements

Rule 158 of the Income-tax Rules, 2026 prescribes the procedure, forms and supporting documentation for PAN applications under Section 262.

Depending upon the applicant category, the applicant is generally required to establish:

  • proof of identity;
  • proof of address; and
  • proof of date of birth or date of incorporation, as applicable.

The precise supporting documents differ according to whether the applicant is an Indian citizen individual, an Indian entity, a foreign individual or a foreign entity.

Which PAN Form Should Be Used From April 1, 2026?

Form Applicant Earlier Form
Form 93 Individual who is a citizen of India Form 49A
Form 94 Non-individual Indian entity Form 49A
Form 95 Individual who is not a citizen of India Form 49AA
Form 96 Non-individual foreign entity Form 49AA

Form 93

Form 93 is used by an individual who is a citizen of India and requires allotment of a PAN.

Form 94

Form 94 is used by non-individual Indian entities. This category includes Indian companies and entities incorporated or formed in India, including firms, LLPs, trusts, Hindu Undivided Families, Associations of Persons, Bodies of Individuals and other eligible entities.

Form 95

Form 95 is used by individuals who are not citizens of India and who require PAN for tax, investment, business or other transactions in India.

Form 96

Form 96 is used by companies and other entities incorporated or formed outside India that require PAN in India.

Who Is Required to Obtain PAN?

Section 262 requires PAN in various circumstances. Broadly, a person should examine the PAN requirement where the person:

  • has income exceeding the applicable maximum amount not chargeable to income-tax;
  • carries on business or profession crossing the statutory turnover or gross-receipt threshold;
  • is required to furnish a return of income;
  • is a prescribed non-individual resident entering specified financial transactions;
  • acts in specified managerial or representative capacities for certain entities; or
  • intends to undertake a transaction for which PAN is required under the Act or Rules.

For a more detailed discussion, see who is liable to obtain PAN.

Documents Required to Apply for PAN

Rule 158 requires supporting documentation appropriate to the applicant category. Applicants should use the documentary checklist provided with the current PAN application form rather than relying on outdated Form 49A document lists.

Documents for an Indian citizen individual - Form 93

An Indian citizen applying in Form 93 must provide the prescribed proof of identity, proof of address and proof of date of birth.

Examples of acceptable proof of identity

  • Aadhaar Card;
  • Indian passport;
  • driving licence;
  • Elector's Photo Identity Card;
  • ration card containing the applicant's photograph;
  • prescribed government or public sector photo identity document;
  • prescribed pensioner or health scheme card;
  • prescribed certificate of identity; or
  • prescribed bank certificate containing the applicant's photograph and account details.

Examples of acceptable proof of address

  • Aadhaar Card;
  • Indian passport;
  • passport of spouse;
  • Elector's Photo Identity Card;
  • driving licence;
  • post office passbook containing the applicant's address;
  • domicile certificate;
  • government accommodation allotment letter meeting the prescribed conditions;
  • property registration document;
  • latest property tax assessment order;
  • recent electricity, water, telephone, broadband or prescribed gas bill;
  • recent bank, depository or credit card statement;
  • prescribed certificate of address; or
  • employer certificate in the prescribed manner.
Certain bills and statements used as proof of address must satisfy the age requirements prescribed under the current Rules. Applicants should therefore check the current documentary checklist before submitting the application.

Proof of date of birth

Accepted proof depends on the applicant's circumstances and may include documents such as a birth certificate, passport, driving licence, elector's photo identity card, pension payment order, domicile certificate, marriage certificate, recognised matriculation certificate or mark sheet, prescribed government identity card or another document permitted by Rule 158.

For individuals born on or after October 1, 2023, the current official PAN guidance specifies a birth certificate as the prescribed proof of date of birth.

Aadhaar requirement

Aadhaar is required for PAN applications in cases covered by the statutory Aadhaar requirement, subject to exemptions available under the applicable law.

PAN Application for a Minor or HUF

Minor applicant

A minor may obtain PAN. Under the current procedure, the application may involve the minor's Aadhaar and photograph together with the prescribed identity and address documentation of the Representative Assessee.

Hindu Undivided Family

An HUF applying for PAN is covered under Form 94. The prescribed documents include proof relating to the entity and an affidavit containing details of the HUF members, together with the other documents required under Rule 158.

How to Apply for PAN Online

The Income Tax Department has authorised UTI Infrastructure Technology And Services Limited, commonly known as UTIITSL, and Protean eGov Technologies Limited for PAN application and related PAN services.

  1. Select the correct PAN form according to the applicant category.
  2. Open the authorised UTIITSL or Protean PAN application portal.
  3. Enter the applicant's personal or entity details accurately.
  4. Provide the required mobile number, email address and other information.
  5. Provide Aadhaar and related information where applicable.
  6. Upload or submit the prescribed supporting documents.
  7. Select the appropriate mode of authentication and submission.
  8. Pay the applicable PAN application fee.
  9. Complete authentication, e-Sign, DSC or physical-document submission, depending upon the selected method.
  10. Save the acknowledgement or reference number for tracking.

Official PAN application portals

Applicants may apply through UTIITSL PAN Services or Protean eGov PAN Services.

Current information about PAN under the Income-tax Act, 2025 is also available on the official Income Tax Department PAN information page.

Instant e-PAN Through Aadhaar

Eligible individuals may obtain an Instant e-PAN through the Income Tax Department's e-Filing portal without using the regular PAN application process.

The Instant e-PAN facility is intended for eligible individual taxpayers who do not already have a PAN. Current official requirements include a valid Aadhaar number, an active mobile number linked with Aadhaar and access to DigiLocker.

The Income Tax Department states that the Instant e-PAN service is free of cost.

Eligible applicants may use the official Instant e-PAN service information.

Do not apply for another PAN if a PAN has already been allotted. Use the PAN correction, update or reprint facility where appropriate.

PAN Application Fees

The old PAN application fee of Rs. 96 is no longer current. The official PAN Forms FAQ under the 2026 framework specifies the following fees, inclusive of applicable taxes:

Application / Delivery Method Fee
Physical PAN card dispatched to an Indian communication address Rs. 107
Physical PAN card dispatched outside India Rs. 1,017
e-PAN application submitted at a TIN Facilitation Centre / PAN Centre where physical card is not required Rs. 72
e-PAN application submitted online through prescribed paperless modes where physical card is not required Rs. 66

Applicants should verify the displayed fee on the authorised PAN service provider portal before making payment because service charges, tax treatment or prescribed fees may subsequently change.

How to Track PAN Application Status

After submitting a PAN application, the applicant should retain the acknowledgement or reference number. PAN application status can be checked through the authorised service provider through which the application was submitted.

UTIITSL applicants may use the UTIITSL PAN portal. Protean applicants may use the Protean PAN portal.

PAN Correction or Change in PAN Data

A person who already has a PAN should normally not apply for a fresh PAN merely because the person's name, address, photograph, signature or other PAN information requires correction.

Under the current Income-tax Rules, 2026 framework, PAN data changes and corrections are made using the prescribed change or correction procedure. Separate forms apply for individual and non-individual correction requests.

Existing PAN Holders After April 1, 2026

The commencement of the Income-tax Act, 2025 does not invalidate PAN numbers already allotted under the earlier Income-tax Act, 1961. Existing PAN numbers continue under the new statutory framework.

Similarly, the introduction of Forms 93, 94, 95 and 96 does not mean that an existing PAN holder must obtain a new PAN.

Transactions Where PAN May Be Required

PAN is required to be quoted for prescribed financial and tax-related transactions. Requirements depend upon the nature and value of the transaction and the applicable provisions of the Income-tax Act and Rules.

See also: transactions for which quoting PAN is mandatory.

What If a Person Does Not Have PAN?

In prescribed transactions, eligible persons who do not have PAN may be permitted or required to furnish the declaration prescribed under the current Income-tax Rules, subject to the applicable conditions.

The declaration framework has changed under the Income-tax Rules, 2026. Therefore, persons should use the current prescribed form and should not rely solely on older references to Forms 60 and 61 without checking the law applicable to the transaction and period concerned.

Related information: declaration where a person does not hold PAN.

Frequently Asked Questions About PAN Application

Which form should an Indian citizen use for a new PAN?

An individual who is a citizen of India should use Form 93 for a fresh PAN application under the Income-tax Rules, 2026.

Which form should an Indian company, firm, LLP, trust or HUF use?

Non-individual entities incorporated or formed in India generally use Form 94.

Which form applies to a foreign individual?

An individual who is not a citizen of India uses Form 95.

Which PAN form applies to a foreign company or foreign entity?

A non-individual entity incorporated or formed outside India uses Form 96.

Is Form 49A still used for a fresh PAN application?

No. For applications made on or after April 1, 2026, the new forms prescribed under the Income-tax Rules, 2026 apply. Forms 93 and 94 replace the functions earlier served by Form 49A for the relevant applicant categories.

Can PAN be obtained completely online?

Yes, subject to the applicant's category and the authentication method available. UTIITSL and Protean offer online PAN services, and eligible individuals may also obtain Instant e-PAN through the Income Tax Department.

Is there any charge for Instant e-PAN?

No. The Income Tax Department currently provides the Instant e-PAN facility free of cost to eligible applicants.

Can a minor obtain PAN?

Yes. A minor can obtain PAN subject to the documentation and Representative Assessee requirements prescribed for the application.

Can an application be edited after final submission?

Current official PAN guidance states that an application cannot be edited after final submission. If PAN has been allotted, changes are made through the prescribed PAN correction procedure.

Does a person need a new PAN because the Income-tax Act, 2025 has commenced?

No. Existing PAN numbers continue to remain valid under the new Act.

Official References

Note: PAN forms, documentary requirements, fees and electronic application procedures may be amended. Applicants should verify the current requirements on the Income Tax Department or authorised PAN service provider portal before filing.