How to apply for PAN card online — complete 2026 guide

Last reviewed: 1 September 2026.

If you live abroad: see the NRI PAN, Aadhaar and Income Tax guide for fixing PAN inoperative, refund and ITR notice from abroad.

Over 70 crore PANs have been allotted in India, and a large share of new allotments now come through the free Instant e-PAN route via Aadhaar. Physical card dispatches do 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 (₹4 lakh under the new regime since FY 2025-26; ₹2.5 lakh / ₹3 lakh under the old regime).
• 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 — the Income Tax Department issues it under the same §139A allotment and states on the e-filing portal that it is valid wherever PAN is quoted. 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://tinpan.proteantech.in → “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)    | ₹107 incl GST| ₹1,017 incl GST|
| New PAN (physical document mode)     | ₹107         | ₹1,017         |
| Reprint (lost / damaged) – e-KYC     | ₹50          | ₹959           |
| Reprint – physical mode              | ₹107         | ₹1,017         |
| Correction / change in details       | ₹107 / ₹1,017 | ₹107 / ₹1,017 |
| Instant e-PAN via Aadhaar (income-   | FREE         | n/a            |
| tax portal)                          |              |                |
+--------------------------------------+--------------+----------------+

Fees above are UTIITSL's current published rates (inclusive of taxes); Protean's charges are similar — the exact amount shows on the portal at payment time.

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://tinpan.proteantech.in/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) / [email protected]
• UTIITSL PAN helpline: 033-4080-2999 (9 am – 8 pm, all days) / [email protected]
• 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 Income Tax Department (CBDT / PAN Unit) is the public authority under §2(h) for PAN issuance. PAN printing and dispatch are outsourced to NSDL Protean / UTIITSL, and CIC decisions have treated these providers as private bodies, not public authorities — so address the RTI to the CPIO, Income Tax Department (PAN Unit), asking for the dispatch details the Department can obtain from the provider (see Rahul Kumar Goyal v. CBDT, CIC, 27 October 2015).

RTI helps here when:

• Card dispatched > 30 days ago, helpline says “in transit”, tracking is dead — RTI to the CPIO, Income Tax Department (PAN Unit) asking for the AWB number, dispatch date, courier name, and last-known status from the provider's records.
• 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 — PAN is an officially valid document for KYC, and the Income Tax Department states on the e-filing portal that the e-PAN is 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 e-filing portal's Instant e-PAN FAQ 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 about ₹1,017.

Q. PAN-Aadhaar linking — is it still required?
Yes — mandatory under §139AA. Unlinked PAN is “inoperative” since 1 July 2023 → TDS/TCS at the higher rates under §206AA/§206CC, 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 about ₹107 — 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
• The RTI Playbook