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🇮🇳 India

PAN Card Application

Permanent Account Number Registration

Easy ~15 min TaxIndiaPANIdentity

/ What is this form?

PAN (Permanent Account Number) is a 10-character alphanumeric code (format: AAAAA9999A — 5 letters, 4 numbers, 1 letter) issued by India's Income Tax Department to track all financial transactions and tax-related activities of an individual or entity. It functions as a unique tax identifier, similar to the US Social Security Number or the UK National Insurance Number, and is increasingly used as a general-purpose identity number for KYC (Know Your Customer) purposes.

PAN is mandatory for: filing income tax returns; receiving salary above a threshold; opening a bank account; purchasing or selling property above ₹10 lakh; trading in securities; applying for credit cards; and many other financial activities. Since 2019, PAN and Aadhaar have been required to be linked, and failure to link results in the PAN becoming inoperative.

There are two application forms: Form 49A for Indian citizens (including NRIs who are Indian citizens) and Form 49AA for foreign nationals, foreign companies, and entities not incorporated in India. Applications can be made online at NSDL (nsdl.co.in) or UTIITSL (utiitsl.com), or at physical TIN Facilitation Centres. Instant e-PAN is available free at incometax.gov.in using Aadhaar-based verification.

/ Who needs this form?

  • All individuals filing income tax returns or liable to pay income tax in India
  • Anyone opening a bank account, purchasing property, or making investments in India
  • Salaried employees receiving income above the basic exemption limit
  • Businesses, companies, and partnership firms operating in India
  • Foreign nationals and foreign companies transacting in India

/ What you need before you start

Proof of identity: Aadhaar card (preferred), passport, voter ID, or driving licence
Proof of address: Aadhaar card, passport, bank statement, utility bill
Proof of date of birth: Aadhaar, birth certificate, matriculation certificate
Passport-sized photo
Digital signature (scanned)
Mobile number linked to Aadhaar (for OTP-based instant PAN)

/ Step-by-step guide

1 Apply Online via NSDL or UTIITSL
Visit onlineservices.nsdl.com or www.utiitsl.com. Select Form 49A (Indian citizen) or 49AA (foreign national). Complete the online form: full name, date of birth, address, contact details, and source of income category. Upload scanned documents and a digital photo and signature.
2 Provide Identity and Address Proof
Acceptable documents include: Aadhaar card, passport, voter ID, driving licence (for identity). Aadhaar card, passport, bank statement, utility bill (for address). Aadhaar-based OTP verification enables instant PAN issuance (e-PAN) — no physical documents needed if Aadhaar details are used.
3 Pay the Fee
Fee: ₹107 (including GST) for Indian address delivery; ₹1,017 for dispatch to foreign address. Pay online via debit card, credit card, or net banking.
4 Receive e-PAN or Physical Card
If you apply with Aadhaar-based OTP verification, an e-PAN (PDF) is issued within minutes — this has full legal validity. A physical PAN card is dispatched by post within 15-20 business days. The e-PAN can be downloaded from NSDL/UTIITSL immediately.

/ Key fields explained

Field What to enter Common mistake
Full Name Your full legal name in capital letters — surname first for the application, but PAN card shows first name then last name. Use your name exactly as on Aadhaar to avoid mismatches. Using a shortened name or nickname instead of your full legal name — any discrepancy between PAN and Aadhaar names causes KYC failures at banks and investment platforms.
Status of Applicant Select from: Individual, Hindu Undivided Family (HUF), Company, Partnership Firm, Trust, etc. Most individuals select 'Individual.' Selecting 'HUF' instead of 'Individual' — HUF is a specific Hindu law entity. Only apply as HUF if you specifically need a PAN for a Hindu Undivided Family for ancestral property tax purposes.
Source of Income Select applicable categories: salary, business/profession, capital gains, house property, no income. You can select multiple. This is for classification only and does not affect the PAN number. Not selecting 'no income' if you are a minor, homemaker, or student applying for PAN — leaving it blank causes form rejection.

/ Common mistakes to avoid

Applying for a new PAN when you already have one — this results in two PANs which is illegal. Check if you have a PAN by using the 'Know your PAN' facility at incometax.gov.in.
Not linking PAN with Aadhaar by the deadline — an inoperative PAN cannot be used for financial transactions. Reactivation requires linking plus a fee.
Providing incorrect date of birth — the DOB on PAN is fixed at issuance and very difficult to correct. Ensure it exactly matches your birth certificate.
Using an unrecognized photo format for online applications — the photo must be a recent, clear, passport-size image with a plain light background. Blurry or incorrectly sized photos cause application rejection.

/ Frequently asked questions

Is PAN mandatory if my income is below the taxable limit?

Not strictly mandatory for tax purposes if your income is below the basic exemption limit, but practically mandatory for most financial transactions: bank account with NRI links, mutual fund investments, property purchases above ₹10 lakh, and many others.

How do I correct an error on my PAN card?

Apply for a PAN correction/change request online at NSDL or UTIITSL using the 'Changes or Correction in Existing PAN Data' form. Submit with supporting documents. Fee: ₹107 (Indian address) or ₹1,017 (foreign address). Corrections to name, DOB, and photo can be made.

Can a foreigner get a PAN?

Yes. Foreign nationals earning income in India or transacting in Indian financial markets must obtain a PAN using Form 49AA. Requirements are similar but require passport and foreign address proof.

What does each character of PAN mean?

Format: AAAAA9999A. First 3 letters: assigned by income tax department. 4th letter: P (individual), C (company), H (HUF), F (firm), B (body of individuals), A (AOP), G (government), J (artificial juridical person), L (local authority), T (trust). 5th letter: first letter of surname (for individuals) or first letter of entity name. Next 4: sequential number. Last letter: check character.