Explore the essential details about PAN cards, including their importance, types, eligibility criteria, application process, and recent changes for FY 2025-26.
PAN Card Overview
What is PAN Card?
PAN Card Contents
Structure of Permanent Account Number (PAN)
Types of PAN
PAN Card Forms
PAN Card Eligibility
PAN Card Apply
PAN Card Documents
PAN Card Fees
PAN Card Status
PAN Card Download
PAN Card Update/ Corrections
Do's and Don'ts for Filling Up PAN Form
Duplicate PAN Card
Why Do You Need PAN?
New Income Tax Rules 2026 - PAN Changes
PAN For e-KYC (Know Your Customer)
FAQs on PAN Card
Issuing Authority
The PAN card is issued by the Income Tax Department under the supervision of the Central Board of Direct Taxes (CBDT).
Managed by the Income Tax Department
Supervised by CBDT
Established under Section 139A of the Income Tax Act
Purpose and Importance
PAN serves as a universal identification key for all financial transactions and prevents tax evasion.
Mandatory for filing income tax returns
Required for opening bank accounts
Essential for high-value transactions
Validity
The PAN card is valid for a lifetime and does not require renewal.
Lifetime validity
No renewal required
Permanent identification
Cost
The cost of obtaining a PAN card varies based on the mode of application.
₹66 for Indian communication address
₹1,017 for foreign communication address
Online and offline application modes
Definition
A PAN card is a physical or digital card containing a unique 10-digit alphanumeric code.
Issued by the Income Tax Department
Contains a unique 10-digit code
Acts as an identity proof
Components
The PAN card includes personal details and a QR code for verification.
Cardholder's name and father's name
Date of birth or registration
Signature and photograph
Usage
PAN is used for tracking financial transactions and tax compliance.
Tracks financial transactions
Ensures tax compliance
Prevents tax evasion
Legal Framework
Governed by Section 139A of the Income Tax Act, 1961.
Section 139A of the Income Tax Act
Mandatory for taxpayers
Legal identification for financial activities
Cardholder's Name
The name of the individual or entity as registered with the Income Tax Department.
Individual's full name
Entity's registered name
Matches official records
Father's Name
Applicable only for individual cardholders, displaying the father's name.
Father's name for individuals
Mother's name if applicable
Not applicable for entities
Date of Birth or Registration
Displays the date of birth for individuals or registration date for entities.
Date of birth for individuals
Registration date for entities
Essential for verification
PAN Number
A unique 10-digit alphanumeric code assigned to each taxpayer.
10-digit alphanumeric code
Unique to each taxpayer
Key identifier for tax purposes
Signature and Photograph
Includes the cardholder's signature and photograph for identification.
Signature for individuals
Photograph for identity proof
Not applicable for entities
First Three Characters
Alphabetical characters representing the issuing series.
Alphabetical from A to Z
Represents issuing series
First three letters
Fourth Character
Indicates the type of taxpayer, such as individual or company.
P for Individual
C for Company
F for Firm
Fifth Character
The first letter of the individual's surname or entity name.
First letter of surname
Entity's first letter
Key for identification
Next Four Characters
Numeric characters unique to each PAN card.
Numeric from 0001 to 9999
Unique sequence
Ensures distinct identity
Last Character
An alphabetical check digit for verification.
Alphabetical check digit
Ensures accuracy
Used for verification
Individual PAN
Issued to individual taxpayers, including minors and students.
For individual taxpayers
Includes minors and students
Personal identification
Hindu Undivided Family (HUF) PAN
Issued to Hindu Undivided Families for tax purposes.
For Hindu Undivided Families
Managed by Karta
Family-based identification
Company PAN
Issued to companies registered in India for tax compliance.
For registered companies
Corporate tax identification
Mandatory for business operations
Partnership Firm PAN
Issued to partnership firms for financial transactions.
For partnership firms
Business tax compliance
Essential for firm operations
Trusts and Societies PAN
Issued to trusts and societies for legal and tax purposes.
For registered trusts
Societies and associations
Legal and tax identification
Form 93
For Indian citizens, including minors and NRIs, replacing Form 49A.
Applicable to Indian citizens
Includes minors and NRIs
Replaces Form 49A
Form 94
For non-individual Indian entities, replacing Form 49AA.
For Indian companies and firms
Includes BOI and AOP
Replaces Form 49AA
Form 95
For foreign citizens applying for a PAN card.
For foreign individuals
Non-resident eligibility
International tax compliance
Form 96
For foreign entities, including companies and organizations.
For foreign companies
International business operations
Tax compliance for foreign entities
Eligibility for Indian Citizens
Criteria for Indian citizens to apply for a PAN card.
Indian residents
Minors can apply through guardians
Mandatory for taxpayers
Eligibility for Foreign Citizens
Criteria for foreign citizens to apply for a PAN card.
Foreign individuals with business in India
Non-residents with taxable income
Required for financial transactions
Eligibility for Entities
Criteria for entities like companies and firms to apply for a PAN card.
Registered companies in India
Partnership firms and LLPs
Trusts and societies
Special Cases
Eligibility for special cases like minors and NRIs.
Minors through guardians
NRIs with taxable income
Special provisions for unique cases
Apply Online via NSDL
Steps to apply for a PAN card online through NSDL (Protean e-Gov Technologies Limited).
Visit NSDL website
Fill Form 93 or 94
Pay application fee online
Apply Online via UTIITSL
Steps to apply for a PAN card online through UTIITSL.
Visit UTIITSL website
Complete application form
Upload required documents
Offline Application Process
Steps to apply for a PAN card offline.
Obtain physical form from TIN-FC
Fill and submit the form
Attach required documents
Application Fee
Details about the application fee for PAN card.
₹66 for Indian address
₹1,017 for foreign address
Payment methods available
Proof of Identity
Documents required as proof of identity for PAN application.
Aadhaar card
Voter ID card
Passport
Proof of Address
Documents required as proof of address for PAN application.
Utility bills
Bank statement
Driving license
Proof of Date of Birth
Documents required as proof of date of birth for PAN application.
Birth certificate
Matriculation certificate
Passport
Proof for Entities
Documents required for entities applying for PAN.
Certificate of incorporation
Partnership deed
Trust deed
Fee for Indian Residents
Application fee details for Indian residents applying for PAN.
₹66 for Indian communication address
Includes GST
Payable online or offline
Fee for Foreign Residents
Application fee details for foreign residents applying for PAN.
₹1,017 for foreign communication address
Includes additional charges
Payable online or offline
Payment Methods
Available payment methods for PAN application fee.
Credit/Debit card
Net banking
Demand draft
Fee for Duplicate PAN
Charges applicable for issuing a duplicate PAN card.
₹66 for Indian address
₹1,017 for foreign address
Includes GST
Online Status Check
Steps to check PAN card application status online.
Visit NSDL or UTIITSL website
Enter acknowledgment number
View application status
SMS Status Check
Steps to check PAN card application status via SMS.
Send SMS to designated number
Use format: NSDLPAN <15-digit acknowledgment number>
Receive status update
Email Status Check
Steps to check PAN card application status via email.
Send email to designated address
Include acknowledgment number
Receive status update
Helpline Status Check
Contact helpline for PAN card status inquiries.
Call PAN customer care
Provide acknowledgment number
Receive status information
Download e-PAN
Steps to download e-PAN from the official website.
Visit NSDL or UTIITSL portal
Enter PAN and Aadhaar details
Download e-PAN in PDF format
e-PAN via Email
Receive e-PAN via registered email after application.
Ensure email is registered
Receive e-PAN in PDF format
Download and save e-PAN
e-PAN via Mobile App
Use mobile app to download e-PAN.
Download official app
Enter PAN details
Download e-PAN to device
Charges for e-PAN
Details about charges for downloading e-PAN.
No additional charges
Included in application fee
Free for registered users
Online Correction Process
Steps to update or correct PAN card details online.
Visit NSDL or UTIITSL website
Fill correction form
Submit supporting documents
Offline Correction Process
Steps to update or correct PAN card details offline.
Obtain correction form from TIN-FC
Fill and submit form
Attach proof of correction
Correction Fee
Charges applicable for PAN card corrections.
₹66 for Indian address
₹1,017 for foreign address
Includes GST
Common Corrections
Frequently requested corrections for PAN card.
Name change
Address update
Date of birth correction
Do's
Important points to remember when filling the PAN application form.
Use capital letters
Provide accurate information
Attach required documents
Don'ts
Common mistakes to avoid when filling the PAN application form.
Avoid overwriting
Do not leave fields blank
Do not use abbreviations
Signature Guidelines
Instructions for providing signatures on the PAN form.
Sign within the box
Use black ink
Ensure signature matches ID proof
Photograph Guidelines
Instructions for attaching photographs to the PAN form.
Attach recent passport-size photo
Do not staple photo
Ensure clarity and visibility
Reasons for Duplicate PAN
Common reasons for requesting a duplicate PAN card.
Loss of original PAN card
Damage to PAN card
Change in personal details
Application Process
Steps to apply for a duplicate PAN card.
Visit NSDL or UTIITSL website
Fill duplicate PAN form
Submit required documents
Fee for Duplicate PAN
Charges applicable for issuing a duplicate PAN card.
₹66 for Indian address
₹1,017 for foreign address
Includes GST
Delivery Time
Estimated time for receiving a duplicate PAN card.
10-15 working days
Depends on postal service
Tracking available online
Tax Filing
PAN is mandatory for filing income tax returns in India.
Required for ITR filing
Ensures tax compliance
Links all financial transactions
Banking Transactions
PAN is required for various banking transactions.
Opening bank accounts
Deposits above ₹50,000
Applying for loans
Investment in Securities
PAN is necessary for investments in securities and mutual funds.
Buying/selling securities
Investing in mutual funds
Tracking capital gains
Property Transactions
PAN is required for property transactions above a certain limit.
Buying/selling property
Transactions above ₹5 lakh
Ensures legal compliance
Introduction of New Forms
New PAN application forms introduced from April 2026.
Form 93 for Indian citizens
Form 94 for Indian entities
Replaces Forms 49A and 49AA
Mandatory e-PAN
e-PAN made mandatory for certain transactions.
Mandatory for online transactions
Ensures digital compliance
Reduces paper usage
Enhanced Verification
Enhanced verification process for PAN applications.
QR code verification
Digital signature integration
Increased security measures
Linking with Aadhaar
Mandatory linking of PAN with Aadhaar for all taxpayers.
Deadline: March 31, 2026
Ensures unique identification
Prevents duplication
Importance of e-KYC
PAN is crucial for electronic Know Your Customer (e-KYC) processes.
Simplifies customer verification
Speeds up account opening
Reduces paperwork
e-KYC Process
Steps involved in the e-KYC process using PAN.
Submit PAN for verification
Authenticate via OTP
Complete e-KYC process
Benefits of e-KYC
Advantages of using PAN for e-KYC.
Faster processing
Secure and reliable
Cost-effective
Regulatory Compliance
e-KYC using PAN ensures compliance with regulatory norms.
Adheres to RBI guidelines
Mandatory for financial institutions
Ensures legal compliance
How can I apply for a PAN card online?
To apply for a PAN card online, visit the NSDL or UTIITSL website, fill out the appropriate form (Form 93 or 94), upload the required documents, and pay the application fee. You will receive an acknowledgment number to track your application status.
What documents are required for a PAN card application?
For a PAN card application, you need proof of identity (such as Aadhaar card or passport), proof of address (such as utility bills or bank statement), and proof of date of birth (such as birth certificate or matriculation certificate).
What is the fee for obtaining a PAN card?
The fee for obtaining a PAN card is ₹66 for applicants with an Indian communication address and ₹1,017 for those with a foreign communication address. This includes GST and can be paid online or offline.
How can I check the status of my PAN card application?
You can check the status of your PAN card application online by visiting the NSDL or UTIITSL website and entering your acknowledgment number. Alternatively, you can check via SMS or email by following the prescribed format.
Is it mandatory to link PAN with Aadhaar?
Yes, it is mandatory to link your PAN with Aadhaar by March 31, 2026, as per the new income tax rules. This ensures unique identification and helps prevent duplication.
Can minors apply for a PAN card?
Yes, minors can apply for a PAN card through their guardians. The guardian's details will be included in the application, and the PAN card will be issued in the minor's name.
What should I do if I lose my PAN card?
If you lose your PAN card, you can apply for a duplicate by visiting the NSDL or UTIITSL website, filling out the duplicate PAN form, and submitting the required documents along with the applicable fee.
What is the structure of a PAN number?
A PAN number is a 10-digit alphanumeric code. The first three characters are alphabetical, the fourth character represents the taxpayer type, the fifth is the first letter of the surname or entity name, followed by four numeric characters, and an alphabetical check digit.
How long does it take to receive a PAN card?
It typically takes 10-15 working days to receive a PAN card after the application is processed. The time may vary depending on the postal service and can be tracked online using the acknowledgment number.
Can I use my PAN card for e-KYC?
Yes, you can use your PAN card for electronic Know Your Customer (e-KYC) processes. It simplifies customer verification, speeds up account opening, and reduces paperwork, ensuring compliance with regulatory norms.