Know all about PAN card including application process, documents required, types of PAN, advantages along with answers to some frequently asked questions about PAN and PAN card.
A PAN card is issued under the Income Tax Act, 1961 and it contains a unique 10-digit alphanumeric code. This code is computer-generated and is unique to the holder of the card and is valid for the lifetime.
The eligibility for a PAN card is not limited to individuals. Companies and partnership firms can also avail a PAN Card and it becomes mandatory for such entities to have a PAN when they are filing their income tax returns. Even in case of individuals, minors, students and Non-Resident Indians can also apply for PAN Card online.
One can apply for a PAN card in two ways – online application process and, the offline mode of PAN card application. In the following sections, we will discuss the methods you can use to apply for and get a PAN card.
One can apply for a PAN card online either through the NSDL portal (now Protean) or the UTIITSL portal. Here are the steps which are to be followed when Applying for the PAN card using the online mode of application and PAN card registration:
Step 1: Visit the website of NSDL or UTIITSL for online application for PAN card
Step 2: Select the option ‘New PAN’
Step 3: Choose the PAN card form 49A which should be selected for individuals whether they are Indian citizens, NRE/NRI or OCI individuals
Step 4: This form should be filled with the individual’s details
Step 5: The applicant would also be required to pay the processing fee online or through a demand draft after submitting the form to initiate the processing of the form
Step 6: After paying the fees and submitting the PAN Form 49A, an acknowledgement slip is generated containing the 15-digit acknowledgement number
Step 7: You can e-Sign the application using Aadhaar OTP authentication or send the application with required documents to the NSDL PAN office or UTIITSL office by courier within 15 days of online submission of Form 49A
Step 8: After the acknowledgement form is couriered to the concerned office, PAN no. verification is done and the card is generated after the NSDL/UTIITSL PAN verification. The physical PAN card is sent to the customer’s address as mentioned in the form within a period of 15 days.
Applying for the PAN card can also be done offline at any district-level PAN agency:
Download the PAN card application form 49A from the NSDL or UTIITSL website or collect a copy from UTIITSL agents/NSDL office
Fill in the form and attach supporting documents (proof of identity, address and photographs)
Submit the form and documents to the NSDL/UTIITSL office along with the processing fee
The PAN card will be sent to the address mentioned in the form within 15 working days
People can apply for a PAN card by filling Form 49A or Form 49AA.
In case of Indian individuals/entities, form 49A is filled whereas in case of foreigners, PAN card form 49AA is to be filled.
PAN card for minors and students can also be applied by filling PAN card form 49A.
Both forms are available online as well as offline.
The components of both forms are as follows – Assessing Officer Code (AO Code), name, address, date of birth, mobile number and email id, Aadhaar number, etc.
The applicant has to sign the declaration and send it along with the self-attested copies of document proofs to TIN-NSDL’s/UTIITSL’s office.
While availing a PAN Card, some key documents are also required to be submitted along with the PAN card application form (Form 49A or Form 49AA) or the acknowledgement form (if applying online) for PAN card verification process. The requirement of documents varies depending on the applicant type. Here are some key documents which are required along with the PAN application form when individuals or other entities apply for a PAN card.
A copy of the Certificate of Registration issued by the Registrar of Companies.
Copy of Trust Deed or a copy of the Certificate of Registration Number issued by a Charity Commissioner.
Copy of Agreement/Certificate of Registration Number from Registrar of Co-operative Society or Charity Commissioner or other competent authority or any document issued by the Central/State Government which shows identity and address of the applicant.
In case you have lost your PAN card, you can apply for a duplicate PAN card online as well as offline. TIN-NSDL and UTIITSL allow people to fill the form and make the payment online for a duplicate copy of your PAN card. Here’s how you can do it:
Since a PAN Card can be availed by both individuals and entities, different types of PAN Cards need to be applied through different variants of Form 49 issued by the government. Here are the different types of PAN Cards and the different Forms used for availing the same.
This is the most common variant of the PAN Card that is issued to individuals. This card is applied through Form 49A available online through the NSDL and UTIITSL websites. Individuals include any resident Indian including minors and students as they are also eligible for a PAN card.
NRIs and PIOs can avail a PAN Card for the purpose of taxation in India. They too would have to submit Form 49A for availing this card.
Firms or corporates which are registered outside India but pay tax in India by virtue of their business operations conducted in India can also avail a PAN Card. They would have to fill and submit Form 49AA as part of the PAN card application process.
Overseas Citizens of India and Non-Resident Entities can also apply for a PAN Card. The relevant form which should be filled out by them when applying for the PAN card is Form 49AA.
Firms and corporate entities registered as well as working in India can also apply for a PAN Card for their financial and tax-related transactions.
A PAN card contains some very basic information which also qualifies it as an identity and an age proof when complying with the Know Your Customer (KYC) guidelines. The details contained in the card are as follows:
The key uses of a PAN Card can be illustrated as follows:
One can track PAN Card status online after the applicant has applied for it. The PAN Card application status can be tracked where the PAN status shows whether the card has been issued or not or if it is currently in transit. The applicant can Check Pan Card Status or check UTI PAN card status/NSDL PAN card status on the respective websites. The UTI PAN Card status is available on UTIITSL and the NSDL PAN status is available on the NSDL website and both show the respective PAN application statuses. The status of PAN Card can thus be tracked online and one can figure out the online PAN Card status by name and date of birth entered in the websites.
Existing PAN card holders can make changes on their existing PAN Card details while at the same time retaining the Permanent Account Number. Any correction in the details contained in the PAN Card can also be made using this procedure. For this a PAN Card update or correction form needs to be filled and submitted to the relevant authority.
For a lost PAN Card, the applicant can also apply for a duplicate one by submitting the required form and paying the applicable fee for application processing.
There are a number of reasons why you should have a PAN card:
A. You can apply for a PAN card both online as well as offline. You can apply for a PAN online by either visiting the TIN NSDL website or through the UTIITSL website. You can apply for PAN Offline by visiting a PAN centre.
A. You can apply for an Instant e-PAN for free via the Income Tax e-Filing portal. However, only adult individuals who have never been allotted a PAN, have a valid Aadhaar with their active mobile number linked with Aadhaar and are not covered under the definition of Representative Assessee u/s 160 of the Income Tax Act can avail this free e-PAN.
The instant e-PAN is however, a digital version of PAN and in case you wish to avail a physical PAN card, you can apply for the same through the NSDL (Protean) or UTIITSL website by paying the applicable charges.
A. You will get the PAN application form at the PAN centre. Alternatively, you can download PAN application form 49A or 49AA online from TIN NSDL website/UTIITSL website.
A. You do not have to pay any charge for PAN card application form. However, a charge of Rs. 107 has to be paid by applicants residing in India and Rs. 1017 by those residing outside India for PAN card. To check the complete list of PAN Card fees and charges.
A. The PAN card application form has to be sent to:
Income Tax PAN Services Unit,
NSDL e-Governance Infrastructure Limited,
5th Floor, Mantri Sterling, Plot No. 341,
Survey No. 997/8,Model Colony,
Near Deep Bungalow Chowk, Pune – 411 016
A. All applicants residing in India have to pay a fee of Rs. 107 and those residing outside India have to pay a fee of Rs. 1017 if physical PAN card is required.
A. Yes, you have to submit two photographs for your PAN application form.
A. You can track the status of your Pan online by visiting https://tin.tin.nsdl.com/pantan/StatusTrack.html Or http://www.trackpan.utiitsl.com/PANONLINE/#forward
A. The application procedure for individuals who can sign as well as those who cannot sign is the same. The applicant just has to provide his thumb impression instead of the signature.
A. In order to change any detail in your PAN card, you have to fill the PAN card correction form.
A. Yes, minors can apply for PAN card as well. They can avail a number of facilities by furnishing their PAN at relevant offices.
A. The complete process takes around 45 days, i.e. your application for PAN and the day when your PAN card reaches your residential address. However, in some cases, the timeframe may increase.
A. You will not be able to file your ITR if you do not present your PAN. All bank accounts not linked with PAN will be deactivated soon. Also, it is necessary to furnish PAN for making cash transactions above Rs 50,000.
A. IT Department has given statutory directions to entities receiving financial documents to ensure that PAN is mentioned on the document wherever mandatory otherwise the document is deemed incomplete.
A. Female applicants have to mention their Father’s name in the PAN application form whether they are unmarried, married, divorced or widowed.
A. According to the Section 160 of the Income Tax Act, 1961, a representative assessee can represent a minor, mentally challenged and wards of court. In such cases, following information should be provided:
A. An individual carrying out business in India, be it an Indian or a foreign national, needs to pay taxes and in order to pay taxes, one needs to have a PAN card. Also, PAN card has been made mandatory for buying high value assets in India.
28-03-2023- As per a recent update, the deadline for linking PAN-Aadhaar has been extended to 30th June 2023 in order to provide some more time to taxpayers. You can now intimate your Aadhaar to the prescribed authority for Aadhaar-PAN linking by paying the prescribed fee of Rs. 1,000 before 1st July 2023.
11-05-2022- As per a recent update, the PAN-Aadhaar linking deadline has been extended from 31st March 2022 to 31st March 2023. However, do note that you will be required to pay a fee of Rs. 500 in case you link PAN with Aadhaar card by 30th June 2022. Whereas, if the Aadhar PAN linking is done between 1st July 2022 and 31st March 2023, the fee would be Rs. 1,000.
Do note that in case you fail to link your PAN with Aadhaar by 31st March 2023, your PAN will become inoperative. Further rule 114AAA of the Income-tax Rules provides that if your PAN becomes inoperative, you will not be able to furnish, intimate or quote your PAN and will be liable to all the consequences under the Act for such failure. This will have a number of implications such as your pending refunds and interest on such refunds will not be issued, TDS and TCS will be deducted at a higher rate.
11-05-2022- The government has now made it mandatory to quote your PAN/Aadhaar when withdrawing or depositing over Rs. 20 lakh in a financial year or when opening a current account. This has been brought in place by the Central Board of Direct Taxes to trace the movement of cash in the system, increase the transparency of financial transactions and get tax evaders under the tax net.