How to apply for PAN card online — complete 2026 guide

About 74 crore PANs have been allotted in India (CBDT, Mar 2026). Of these, roughly 9 crore are now Instant e-PANs issued via the Aadhaar route. Yet about 3-4% of physical card dispatches fail every year — wrong address, courier loss, name-mismatch return — and almost all are recoverable with one well-aimed RTI.

A Permanent Account Number (PAN) is a 10-character alphanumeric identifier issued by the Income Tax Department under §139A of the Income Tax Act, 1961. The format encodes:

• Characters 1-3: alphabetic series (random)
• Character 4: status (P=Person, C=Company, F=Firm, H=HUF, T=Trust, etc.)
• Character 5: first letter of surname (for individuals)
• Characters 6-9: numeric (random)
• Character 10: alphabetic check digit

You must have a PAN if any of these is true (per §139A and the linked Rule 114B specified-transactions list):

• Total income above the basic exemption limit (₹2.5 lakh / ₹3 lakh).
• Carrying on any business or profession with turnover > ₹5 lakh in any FY.
• Required to file an income tax return.
• Want to open a bank account (KYC-mandated since 2017).
• Buying immovable property > ₹10 lakh, motor vehicle, or making any time deposit > ₹50,000.
• Buying foreign exchange > ₹50,000 in cash, or paying a hotel bill > ₹50,000 in cash.
• Receiving salary, professional fees, or any income subject to TDS (Form 15G/15H also needs PAN).

You can hold only one PAN. Holding two attracts a penalty of ₹10,000 under §272B. If you accidentally have two, surrender one immediately via the “Request for New PAN Card / Changes / Correction” form, ticking the surrender box.

Eligibility: Indian citizen, no existing PAN, valid Aadhaar with active mobile linked.

• Open https://www.incometax.gov.in
• On the homepage, click “Instant e-PAN” under “Quick Links” (no login needed).

• Click “Get New e-PAN”.
• Enter 12-digit Aadhaar number → tick consent → “Continue”.
• 6-digit OTP sent to Aadhaar-registered mobile (valid 15 minutes).
• Enter OTP + tick declaration that this is your only PAN.

• The system pulls name, DOB, gender, address, photo from UIDAI.
• Verify all fields. If any field is wrong (e.g., a typo in name), do NOT proceed — first update Aadhaar at https://myaadhaar.uidai.gov.in or visit an Aadhaar Seva Kendra (₹50 per update).

• Click “Submit”.
• Acknowledgement number generated.
• Within 10 minutes, the e-PAN PDF is emailed to your Aadhaar-registered email AND linked to your e-filing account.
• Download anytime from “Profile → Instant e-PAN → Download e-PAN”.

The e-PAN is legally equivalent to a physical PAN card (CBDT Notification 18/2020). Most banks, employers, and portals accept it. If you specifically need a physical card, apply separately at NSDL/UTIITSL after getting the e-PAN — Rs 50 reprint fee.

Both are CBDT-authorised. Either works.

• NSDL Protean (formerly NSDL): https://tin.tin.nsdl.com → “Online PAN application” → “New PAN — Indian Citizen (Form 49A)”.
• UTIITSL: https://pan.utiitsl.com → “PAN Card Services” → “Apply PAN Card” → “PAN Card as Indian Citizen”.

• AO Code: the Assessing Officer code based on your residential address (search the AO list on the portal).
• Personal details: name (exactly as on your ID proof), father's name, DOB, gender.
• Address: residential + (optional) office.
• Communication address: the one you want the card couriered to.
• Source of income: salary / business / capital gains / other.
• Documents to upload (or send physically depending on mode): ID proof + address proof + DOB proof + photo + signature.

+--------------------------------------+--------------+----------------+
| Application type                     | Indian addr  | Foreign addr   |
+--------------------------------------+--------------+----------------+
| New PAN (Aadhaar e-KYC paperless)    | ₹110 incl GST| ₹1,020 incl GST|
| New PAN (physical document mode)     | ₹110         | ₹1,020         |
| Reprint (lost / damaged) – e-KYC     | ₹50          | ₹959           |
| Reprint – physical mode              | ₹110         | ₹1,020         |
| Correction / change in details       | ₹110 / ₹1020 | ₹110 / ₹1020   |
| Instant e-PAN via Aadhaar (income-   | FREE         | n/a            |
| tax portal)                          |              |                |
+--------------------------------------+--------------+----------------+

Payment modes: NetBanking, Debit/Credit card, UPI, Demand Draft (DD).

• Aadhaar e-KYC paperless (fastest): all data + photo from UIDAI; e-sign with Aadhaar OTP — no physical posting needed. PAN allotted in 3-7 days.
• e-Sign with scanned upload: upload scanned docs + e-Sign with Aadhaar OTP.
• Physical document submission: post the printed acknowledgement + signed photo + self-attested copies of ID/address/DOB proofs to NSDL Pune (or UTIITSL Mumbai/Chennai/Delhi/Kolkata depending on chosen branch) within 15 days. Address printed on the acknowledgement page.

• Acknowledgement number = your tracking ID. Track at https://tin.tin.nsdl.com/pantan/StatusTrack.html or UTIITSL equivalent.
• Card dispatched in 10-15 working days from acknowledgement (or from receipt of physical documents).
• e-PAN PDF emailed in parallel.

+-----------------+-------------------------------------------------------+
| ID Proof        | Aadhaar / Voter ID / Driving Licence / Passport /     |
| (any one)       | Ration Card with photo / Arms Licence / CGHS card /   |
|                 | ECHS / Pensioner card / Photo ID by Central/State Govt|
|                 | / PSU. Bank passbook with attested photo.             |
+-----------------+-------------------------------------------------------+
| Address Proof   | Aadhaar / Voter ID / Passport / Driving Licence /     |
| (any one, must  | Domicile certificate / Allotment letter from Govt /   |
| be ≤ 3 months   | Property tax receipt / Electricity / Telephone /      |
| old where date- | Water / Gas bill / Bank/Credit-card statement / Post  |
| sensitive)      | office passbook / Spouse passport showing your name.  |
+-----------------+-------------------------------------------------------+
| DOB Proof       | Birth certificate (Municipal) / Matriculation         |
| (any one)       | certificate / Passport / Aadhaar / Driving Licence /  |
|                 | Pension Payment Order / Marriage certificate (Christ- |
|                 | ian only) / Affidavit before magistrate.              |
+-----------------+-------------------------------------------------------+
| Photo           | 2 colour photos, white background, 25mm x 35mm        |
+-----------------+-------------------------------------------------------+
| Signature       | On the acknowledgement, in black ink, within the box  |
+-----------------+-------------------------------------------------------+

• Aadhaar mobile not active / not registered — Instant e-PAN impossible, OTP cannot be delivered. Update at Aadhaar Seva Kendra first.
• Name mismatch between Aadhaar and submitted documents — system rejects auto-pull. Fix Aadhaar (or submit corrected ID proof in Form 49A mode).
• DOB mismatch — common with old school certificates vs. Aadhaar. Update Aadhaar with valid DOB proof, then reapply.
• System detects existing PAN — happens if you (or a relative using your details) had ever applied. Use “Forgotten PAN” service to find the existing one — never apply for a second.
• Duplicate PAN flag — sometimes the same name + father's name + DOB triggers a false positive. Form 49A submission with strong AO code clarification usually overrides.
• Address proof unclear / illegible — utility bill scan too light, or printed name doesn't match exactly. Re-upload sharper copy.
• Signature mismatch — signature on form doesn't match signature on attached ID. Re-sign and resubmit.
• Physical documents lost in courier — Speed Post tracking may show “delivered” while NSDL says “not received”. Raise grievance with proof.
• Card returned undelivered — wrong PIN, address change, no one available. NSDL holds for 7 days then sends back to source.

• NSDL Protean PAN helpline: 020-27218080 (Pune, 7 am – 11 pm) / tininfo@protean-tinpan.com
• UTIITSL PAN helpline: 1800-220-306 (toll-free) / 022-67931300 / utiitsl.gsd@utiitsl.com
• e-Filing portal helpdesk (for Instant e-PAN issues): 1800-103-0025 / 1800-419-0025
• Best for: status of dispatched card, tracking number, re-dispatch.

• Login to incometax.gov.in → “Grievance” → category “PAN”.
• 30-day SLA. Useful trail.

• https://pgportal.gov.in → “Department of Revenue” → “Income Tax”.
• Routes to a Joint Commissioner or directly to the PAN Cell. Often faster than e-Nivaran for delivery delays.

The PAN Service Provider (NSDL Protean / UTIITSL) is held by the CIC to be a “public authority” under §2(h) for purposes of PAN issuance because it discharges a statutory function on behalf of the Income Tax Department (see CIC orders cited below). The Income Tax Department itself is undisputed.

RTI helps here when:

• Card dispatched > 30 days ago, helpline says “in transit”, tracking is dead — RTI to PIO at the relevant NSDL/UTIITSL processing centre asking for the AWB number, dispatch date, courier name, and last-known status.
• Aadhaar e-KYC paperless rejected without reason — RTI for the rejection code + the verification log.
• Application “under processing” > 21 days with no movement — RTI for the file note + dealing assistant's name.
• Two PANs accidentally allotted (e.g., one as a minor by parent, one fresh as adult) — RTI to PIO Income Tax Department for the case file in surrendering one.
• Need PAN allotment date for an old PAN where you've lost the acknowledgement — RTI to PIO PAN Cell, CBDT.

For tax-side issues that touch your PAN file (TDS misallocation, refund linked to wrong PAN), use the dedicated guide: RTI for TDS / IT refund delayed.

RTI does NOT help here when:

• Application submitted < 15 working days ago and you just want a “where's my PAN” answer — wait the SLA. Premature RTIs get a one-line “under processing” reply.
• Aadhaar mobile is dead — RTI to NSDL won't fix that. You must update Aadhaar at a Seva Kendra (₹50, 7-day SLA).
• Want to dispute a §272B penalty for duplicate PAN — that's an assessment matter; file a response/appeal under §246A, not RTI.
• Want a “tatkal PAN” — there is no such official scheme. Anyone offering tatkal for ₹2,000+ is selling you the standard 5-day NSDL e-KYC service at a premium.

Q. Is Instant e-PAN really valid for KYC at banks?
Yes — RBI Master Direction on KYC (2016, updated) and CBDT Notification 18/2020 both recognise the e-PAN as equivalent to the physical card. The QR code on the e-PAN is verifiable via the e-PAN verification portal. Some old branch managers may insist on a physical card — show them the CBDT notification or apply for a reprint at ₹50.

Q. Can a minor have a PAN?
Yes. Apply through a parent/guardian using their ID proof + relationship proof. The minor's photo + signature are not on the card; instead the parent's name appears as the representative assessee.

Q. Foreign citizen — what's different?
Form 49AA (not 49A). Acceptable ID + address proofs include passport, OCI/PIO card, taxpayer ID issued by foreign government, address proof from foreign bank with apostille. Fee ₹1,020.

Q. PAN-Aadhaar linking — is it still required?
Yes — mandatory under §139AA. Unlinked PAN is “inoperative” since 1 July 2023 → TDS at higher 20% rate, returns not processed. Link at incometax.gov.in (₹1,000 late fee under §234H if you missed the original deadline).

Q. I changed my surname after marriage. How to update PAN?
File “Request for New PAN Card / Changes or Correction” form — fee ₹110 — with marriage certificate + updated Aadhaar. Same PAN number, new card with new name.

Q. e-PAN failed with “PAN already exists” but I never applied.
Use the “Know Your PAN” / “Verify PAN” service on incometax.gov.in. Enter your name + DOB + father's name. If a match is shown, retrieve via “Forgotten PAN” or file an RTI to the Income Tax Department PAN Cell asking for allotment date + AO. Never apply for a fresh one.

Q. How long is a PAN valid?
Lifetime — no renewal. Surrender on death of the holder by the legal heir (Form for surrender at NSDL).

Q. Can I apply for PAN if I'm not earning yet?
Yes. Anyone aged 18+ can apply. PAN is needed even before earning starts (job offers, demat account, mutual fund SIPs, hostel KYC).

• RTI for TDS / Income-Tax refund delayed — for tax-side issues
• RTI in 12 simple steps — for first-time filers
• All Indian government helplines — one master directory
• RTI forms + state-wise fee chart
• All "money & schemes" RTI guides

Last reviewed: 26 April 2026 by RTI Wiki editorial team. Verify current PAN fee, AO codes, and document list at tin.tin.nsdl.com or pan.utiitsl.com or write to admin@bighelpers.in if you spot a stale figure.