How to Apply for a PAN Card in India — Step-by-Step Guide

To apply for a PAN card in India, you can either get a free instant e-PAN through the Income Tax e-Filing portal (incometax.gov.in) using your Aadhaar, or apply for a physical PAN card through Protean (formerly NSDL) or UTIITSL by filling Form 49A and paying approximately ₹110. The instant e-PAN is generated within 10 minutes if your Aadhaar is linked to a valid mobile number. A physical PAN card takes 15-20 days from the date of application.

Who can apply for a PAN card

• Any Indian citizen — whether salaried, self-employed, or a student who needs to enter into financial transactions
• Hindu Undivided Families (HUFs) — through the Karta
• Companies, firms, LLPs, trusts, and associations of persons registered in India
• Non-Resident Indians (NRIs) who earn income in India or conduct financial transactions requiring PAN
• Foreign nationals who pay tax in India — must use Form 49AA instead of Form 49A
• Minors — application to be submitted by a parent or guardian (a minor's PAN is linked to the parent until the minor turns 18)

You must apply if: Your total income exceeds the basic exemption limit under Section 139A(1), or you enter into specified financial transactions (opening a bank account, buying/selling property above ₹10 lakh, purchasing mutual funds, making time deposits exceeding ₹50,000, etc.).

Important: The law mandates one person, one PAN. Holding more than one PAN attracts a penalty of ₹10,000 under Section 272B of the Income Tax Act, 1961. If you already have a PAN and need changes, apply for correction — not a new PAN.

Documents you will need

Mandatory documents (for Indian citizens — Form 49A)

• Proof of identity (any one) — Aadhaar card, voter ID, passport, driving licence, or ration card with photograph (original for verification + photocopy)
• Proof of address (any one) — Aadhaar card, voter ID, passport, driving licence, utility bill (electricity/water/gas not older than 3 months), bank account statement, or post office passbook (original + photocopy)
• Proof of date of birth (any one) — Birth certificate, Class 10 marksheet, passport, or Aadhaar card (original + photocopy)
• Two passport-sized colour photographs — Recent, with white background (3.5 cm x 2.5 cm)

Additional documents (if applicable)

• For HUF — Affidavit by the Karta containing the name, father's name, and address of all coparceners on the date of application
• For companies/firms — Certificate of Registration issued by the Registrar of Companies or Registrar of Firms
• For trusts — Copy of the trust deed or certificate of registration with the Charity Commissioner
• For NRIs — Copy of passport, PIO card, or OCI card; bank account statement in the country of residence; NRE bank account statement in India

Note for e-PAN: If you are applying for the free instant e-PAN through incometax.gov.in, you need only your Aadhaar number and a mobile number linked to your Aadhaar. No physical documents are required.

Step-by-step process

There are three routes to obtain a PAN. We cover all three below.

Route A: Instant e-PAN (Free, Aadhaar-based — Recommended)

Step 1: Visit the Income Tax e-Filing portal

Open the Income Tax e-Filing portal and navigate to the "Instant e-PAN" section on the homepage. Click "Get New e-PAN" to begin the process. This route is only available for individual applicants who have an Aadhaar card with a mobile number linked to it.

Where: incometax.gov.in Form: No form required — Aadhaar-based e-KYC Fee: Free of cost

Tip: Ensure your mobile number is linked to your Aadhaar before starting. If it is not, visit your nearest Aadhaar Enrolment Centre to update your mobile number — this takes 2-5 days.

Step 2: Authenticate with Aadhaar OTP

Enter your 12-digit Aadhaar number. The portal will send a one-time password (OTP) to the mobile number registered with your Aadhaar. Enter the OTP to verify your identity. Your name, date of birth, gender, and address will be fetched automatically from the Aadhaar database.

Where: Online at incometax.gov.in Form: Not applicable — Aadhaar e-KYC authentication Fee: Free

Tip: The OTP is valid for 15 minutes. If you do not receive it, check that your phone has network connectivity and that your mobile number in Aadhaar records is current.

Step 3: Confirm details and receive e-PAN

Review the pre-filled details fetched from Aadhaar. If everything is correct, confirm and submit. The system generates your PAN instantly. You receive an acknowledgement number, and the e-PAN (a digitally signed PDF with your PAN number, name, date of birth, and QR code) is sent to your email registered with the e-Filing portal or available for download on the portal.

Where: Online at incometax.gov.in Form: Not applicable Fee: Free

Tip: Download the e-PAN PDF immediately and save it. The e-PAN is a legally valid document and can be used wherever PAN is required. You can also check your PAN status using the "Check Status of e-PAN" option on the same portal.

Route B: Physical PAN Card via Protean (NSDL)

Step 4: Fill Form 49A on the Protean portal

Visit the Protean (formerly NSDL) PAN portal and select "New PAN — Indian Citizen (Form 49A)." Fill in all required fields: name, date of birth, contact details, source of income, and address. Upload scanned copies of your identity, address, and date-of-birth proofs. Sign the form digitally or upload a scanned signature.

Where: onlineservices.nsdl.com/paam/endUserRegisterContact.html Form: Form 49A (for Indian citizens) / Form 49AA (for foreign nationals) Fee: ₹110 (inclusive of GST, for Indian address) / ₹1,020 (for communication address outside India)

Tip: The physical PAN card is dispatched to the address provided in the form. Ensure the address is accurate and that someone is available to receive the Speed Post delivery. You can also apply through UTIITSL (pan.utiitsl.com) — the process and fees are identical.

Step 5: Pay the application fee

After completing the form, proceed to payment. Pay ₹110 (for Indian address) using net banking, credit card, debit card, or UPI. For applicants with a foreign communication address, the fee is ₹1,020 (to cover international dispatch). Download the acknowledgement receipt after payment.

Where: Online payment on the Protean/UTIITSL portal Form: Payment receipt (save this) Fee: ₹110 (Indian address) / ₹1,020 (foreign address)

Tip: If you choose the "paperless" option with Aadhaar e-KYC authentication, you do not need to send any physical documents. If you choose the "physical mode," you must send signed Form 49A and supporting documents to the Protean office in Pune within 15 days of online submission.

Step 6: Receive PAN card

After successful verification of your application and documents, Protean/UTIITSL processes the application and dispatches the physical PAN card to your address via Speed Post. You can track the status using the 15-digit acknowledgement number on the respective portal.

Where: Dispatched to your communication address via Speed Post Form: Not applicable Fee: No additional fee

Tip: If you opted for e-KYC (Aadhaar-based verification), the PAN is usually allotted within 48 hours, and the physical card reaches you in 15-20 days. Track the dispatch using the acknowledgement number on the Protean portal.

Fees and costs

How long does it take

Can you do this online?

Yes — PAN can be obtained entirely online without visiting any office.

Route 1: Instant e-PAN (fully online, free)

1. Visit incometax.gov.in
2. Click "Instant e-PAN" on the homepage
3. Enter your 12-digit Aadhaar number
4. Verify using the OTP sent to your Aadhaar-linked mobile
5. Confirm your details and submit
6. Download the e-PAN PDF — done in under 10 minutes

Route 2: Physical PAN card (fully online)

1. Visit the Protean portal or UTIITSL portal
2. Fill Form 49A online
3. Upload scanned documents (or use Aadhaar e-KYC for paperless submission)
4. Pay ₹110 online
5. Receive PAN card by Speed Post in 15-20 days

No visit to any government office is required for either route. The entire process — application, payment, verification, and delivery — is handled digitally.

What if things go wrong

Problem: Aadhaar OTP not received during e-PAN application

Solution: Ensure your mobile number is correctly linked to your Aadhaar. You can check this on the UIDAI website (uidai.gov.in) under "Verify Aadhaar." If the mobile number is outdated, visit any Aadhaar Enrolment Centre to update it (takes 2-5 working days). Until then, use the physical PAN card route through Protean or UTIITSL, which does not require Aadhaar e-KYC.

Problem: Name mismatch between PAN and Aadhaar

Solution: Under Section 139AA, Aadhaar-PAN linking is mandatory. If your name differs between the two documents, first update whichever document has the incorrect name. To update Aadhaar, visit uidai.gov.in. To update PAN, apply for correction through Form 49A on the Protean portal (₹110 fee). Ensure both documents have identical names before linking.

Problem: You discover you have been allotted two PANs

Solution: Holding more than one PAN is illegal under Section 272B and attracts a ₹10,000 penalty. Immediately surrender the duplicate PAN by filing a PAN change request on the Protean portal or through the e-Filing portal at incometax.gov.in. Select "Request for PAN Changes" and mention the PAN number to be retained and the one to be surrendered. No penalty is typically imposed if you surrender voluntarily before the department detects it.

Problem: Physical PAN card not received after 20 days

Solution: Track the dispatch status using your 15-digit acknowledgement number on the Protean portal (tin.tin.nsdl.com/pantan/StatusTrack.html) or the UTIITSL portal. If the Speed Post tracking shows "delivered" but you did not receive it, file a complaint at your local Head Post Office. You can also request a reprint of the PAN card for ₹110 through the Protean portal.

Problem: PAN application rejected

Solution: Rejections are typically due to illegible document copies, mismatched information, or incomplete forms. You will receive an email specifying the reason for rejection. Correct the issue and re-apply — for e-PAN, simply start the process again (free). For physical card applications, a fresh application with the corrected documents and a new ₹110 fee is required.

State-specific differences

The PAN application process is entirely uniform across India. The Income Tax Act, 1961 is a central legislation administered by the Central Board of Direct Taxes (CBDT), and PAN is issued by centralised agencies (Protean and UTIITSL) irrespective of the applicant's state.

There are no state-specific variations in fees, documents, forms, or processing timelines. Whether you apply from Kerala or Kashmir, the process, cost, and timeline are identical.

The only practical variation is in Speed Post delivery times — physical PAN cards may take slightly longer to reach remote or hilly areas compared to metro cities.

Frequently asked questions

Is PAN mandatory for everyone in India?

PAN is mandatory if your total annual income exceeds the basic exemption limit (currently ₹3 lakh under the new tax regime for FY 2025-26), or if you enter into specified financial transactions such as opening a bank account, buying property above ₹10 lakh, purchasing mutual funds, or receiving TDS-applicable payments. Even if your income is below the threshold, having a PAN is advisable for smooth financial transactions.

What is the difference between e-PAN and a physical PAN card?

The e-PAN is a digitally signed PDF document containing your PAN number, name, date of birth, photograph (from Aadhaar), and a QR code. It is legally equivalent to the physical PAN card and accepted everywhere — banks, tax filing, KYC, and financial transactions. The only difference is that the physical card is a laminated card dispatched by post. Most institutions now accept the e-PAN, making the physical card optional for many purposes.

Is Aadhaar-PAN linking mandatory?

Yes. Under Section 139AA of the Income Tax Act, every person who has been allotted a PAN and holds an Aadhaar must link the two. Failure to link results in the PAN becoming inoperative, meaning you cannot file returns, receive refunds, or use PAN for financial transactions. You can link Aadhaar and PAN online at incometax.gov.in under the "Link Aadhaar" option. A late linking fee of ₹1,000 applies if the linking deadline has passed.

Can NRIs apply for a PAN card?

Yes. NRIs who earn income in India (rental income, capital gains, interest, etc.) or need to conduct financial transactions in India must apply for a PAN. NRIs use Form 49A (for Indian citizens, including NRIs holding Indian citizenship) or Form 49AA (for foreign nationals and OCIs). The application can be submitted online through Protean or UTIITSL. The communication address can be the foreign address, in which case the fee is ₹1,020 to cover international dispatch.

What happens if I lose my PAN card?

Your PAN number is permanent and never changes even if the card is lost. You can request a reprint of the physical PAN card through the Protean or UTIITSL portal for ₹110. Alternatively, download your e-PAN from incometax.gov.in for free — this serves as a valid replacement. There is no need to apply for a new PAN number.

Are the new PAN rules from April 2026 important?

Starting 1 April 2026, the PAN application forms are being redesignated — Form 49A becomes Form 93, and Form 49AA becomes Form 95. The new rules require additional supporting documents beyond Aadhaar-only applications, and the name on the PAN card must match the name in Aadhaar exactly. If you are applying before 1 April 2026, the existing Form 49A process applies. After 1 April 2026, follow the updated Form 93 requirements as notified by the CBDT.

This guide is part of Veritect's Legal Procedure Guides, a step-by-step reference for common Indian legal processes. Last updated: 2026-03-27. This content is for informational purposes and does not constitute legal advice.