Permanent Account Number (PAN) Card is a ten-digit alphanumeric identifier, issued by Income Tax Department. Each applicant is issued a unique PAN. Uses of PAN PAN is mandatory for the following activities: Filing of Income Tax (IT) return Opening Demat Account to buy and sell Shares Withdrawing or deposit or amount transfer of Rs 50,000 or more from one Bank account to another High-Value Purchases: It is required for buying or selling immovable property, and for purchasing vehicles, gold, etc. Identity Proof: It is widely accepted as an official photo ID Eligibility Any individual, firm, joint venture can apply for PAN Card. There is no minimum and maximum age limit. NRI/foreign citizens/Indian Company / Entity incorporated in India / Unincorporated Entity formed in India/Entity incorporated outside India / Unincorporated Entity formed outside India Required documents to apply for PAN Filled in application form Aadhaar Proof of identity (POI Proof of address (POA) Proof of date of birth (PODB) Recent colour photograph of the applicant (4.5 cm x 3.5 cm) with Sign/Left thumb impression across the photo of the applicant Recent colour photograph of the applicant (4.5 cm x 3.5 cm) Prescribed documents for Individuals (Citizens) as per rule 158 of the Income Tax Rules, 2026 to be attached along with Form 93 Prescribed documents for Individuals (Non- Citizens) as per rule 158 of the Income Tax Rules, 2026 to be attached along with Form 95 Fee for PAN Card and payment process If Physical PAN Card is required: The fee for processing PAN application is Rs 107/- (inclusive of applicable Tax). The charges for applying for PAN is Rs. 1,017 (including applicable tax) for foreign communication address. If Physical PAN Card is not required: The fee for processing PAN application is Rs 72/- (inclusive of applicable Tax). e-PAN Card will be dispatched at the email ID mentioned in the PAN application form. Payment of application fee can be made through credit card, demand draft or net-banking. Process for online application of PAN Online application can be made either through the portal of Protean (formerly NSDL eGov) or Instant E-PAN through Income-tax E-filing Portal. Following forms have been notified by ITD (w.e.f. April 1, 2026) for submitting applications for allotment of new PAN: FN93 – Individual (Citizen of India) FN95 – Individual (Not a Citizen of India) FN94 – Entity incorporated / formed in India FN96 – Entity incorporated / formed outside India A token number will be generated and displayed to the applicant before filling the form. This token number would also be sent on e-mail ID (provided in the application form) for reference purpose. There is a facility to save the details entered in the application form such that this data can be viewed and edited by the applicant prior to its final submission by using this temporary token number. For details related to Ward/Circle, Range, Commissioner, Area Code, AO Code, Range Code and AO Number related information. Click here to get above mentioned information. This information can also be obtained from the Income Tax Office While submitting PAN application form, applicant will have to indicate whether physical PAN card is required. If applicant opts for physical PAN Card, then physical PAN card will be printed & dispatched at communication address. The e-PAN card in PDF format will be dispatched at e-mail ID mentioned in PAN application form, if the same is provided. Payment of fees While filling online form if any of addresses i.e., office address or residential address is a foreign address, the payment can be made through credit card/debit card/Net banking / Demand Draft payable at Mumbai (drawn in favour of 'Protean – PAN). At present this facility is available for a select list of countries. Applicants from other countries may contact Protean. However, if online application is made through e-KYC & e-Sign paperless application/ e-Sign scanned based/ DSC scanned based option (i.e., other than physical mode), then the payment can be made only through Credit Card/Debit Card or Net banking. On successful credit card / debit card / net banking payment, acknowledgment will be displayed. Applicant shall save and print the acknowledgment. An e-mail containing this acknowledgement receipt (in PDF) as well as payment receipt (in PDF) as attachments will be sent to applicant's e-mail ID mentioned in the application. Name of the applicant and the acknowledgment number should be mentioned on the reverse of the demand draft. On successful submission of online application and payment (for online mode of payment), an Acknowledgement receipt is generated. Save and take a print out of the acknowledgement receipt. Duly sign in the space provided, affix recent color photographs and submit the PAN application with supporting documents as under: Visit any of the designated centre and submit the said documents OR; Forward the said documents to INCOME TAX PAN SERVICES UNIT (Managed by Protean e-Governance Infrastructure Limited) 5th Floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune - 411016 Please check if the documents indicated in the following checklist is present before sending Acknowledgement Form to office: Acknowledgement Form (With colour photo and signature) Aadhaar copy Xerox copy of Proof of identity Xerox copy of Proof of address Xerox copy of Proof of Date of Birth Proof of online payment/Demand draft Superscribe the envelope with 'APPLICATION FOR PAN -- N-15 digit Acknowledgement Number' (e.g. 'APPLICATION FOR PAN -- N-881010200000097'). Your acknowledgment, demand draft, if any, and proofs, should reach Protean within 15 days from the date of online application. Applications received with demand draft or cheque as mode of payment shall be processed only on receipt of relevant proofs and realisation of payment Applications received with credit card / debit card / net banking as mode of payment shall be processed on receipt of relevant documents (acknowledgment and proofs). For e-KYC & e-Sign, e-Sign based or DSC based online PAN application, there is no need to send physical documents to Protean as all these are paperless mode of PAN application. Visit- Tax information Network for more information about online process for PAN card Manual Process to apply for PAN Card Click here to download releavent PAN Application Forms Fill Application Form with black ink ball pen and paste your color photo and sign in the specified box. Attach required documents and fee as DD/Cheque Submit the Application Form at your nearest PAN Centre Click here to find your nearest PAN Application collection centre Online services related to PAN Card Click here to apply for Reprint of PAN Card Click here to link Aadhaar to PAN Click here to Change / Correction in PAN Data Click here to Track your PAN application Click here to find your nearest PAN Application collection centre Source : Portal content team Frequently Asked Questions What is PAN - PAN (Permanent Account Number - ten digit alphanumeric) is a unique identifier allotted by the Income Tax Department to taxpayers. It is mandatory for various financial and tax related Who can apply on behalf of minor, lunatic, idiot, mentally retarded, deceased and wards of court? - Section 160 of IT Act, 1961 provides that a minor, lunatic, idiot, mentally retarded, deceased, wards of court and such other persons may be represented through a Representative Assessee. In such cases: In the application for PAN, details of the minor, lunatic, idiot, mentally retarded, deceased, wards of court, etc. should be provided. Details of representative assessee have to be provided in item 14 of the application for PAN. Can I have more than one PAN? - No. Obtaining/possessing more than one PAN is against the law and may attract a penalty up to ₹10,000. Therefore, it is advisable not to obtain/possess more than one PAN. What should I do if I have more than one PAN? - You may fill and submit PAN Change Request application form by mentioning the PAN which you are using currently on top of the form. All other PANs inadvertently allotted to you should be mentioned at item no. 11 of the form and the corresponding PAN card copies should be submitted for cancellation along with the form. What will I receive on submission of the PAN application form to a TIN-FC? - You will receive an acknowledgment with a unique 15-digit acknowledgment number on submission of the PAN application form. What is the procedure for applicants who cannot sign? - In such cases, Left Hand Thumb Impression (preferably in black ink) of the applicant should be taken on the Form /change request form at the place meant for signature. This should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp. What is the procedure to be followed when the applicant wants to update only the communication address? - If applicant wants to update the address for communication For any update in existing PAN details, applicant is required to fill the form ‘Request for New PAN Card or / and Changes or Correction in PAN Data Form’. Applicant should fill all the columns of the form and should tick the box on the left margin of address for communication. (In case of online application, this box is ticked by default). Applicant should also indicate whether this is his Residence or Office address. It is mandatory for all applicants other than individuals and HUF to mention office address as address for communication. If the applicant wants to update any other address, he has to fill the details of the same in an additional sheet which is to be attached with the form. In such cases the applicant is also required to tick in the box provided on the left of item no. 8 on the application form. It is mandatory for the applicant to provide proof of communication address If change in any other address is sought, the applicant has to provide proof of the same. Duly filled application form alongwith supporting documents can be submitted to any of the NSDL TIN-Facilitation Centre / PAN Centre. For online applications, duly signed and photo affixed acknowledgement receipt alongwith supporting documents can be sent to following address:INCOME TAX PAN SERVICES UNIT(Managed by 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 Do I need to apply for a new PAN when I move from one city to another? - Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change. Changing the address though, may change the Assessing Officer. Such changes must, therefore, be intimated to ITD so that the PAN database of ITD can be updated. One can intimate change in address by filling up the form for Request for New PAN Card or/and Changes or Correction in PAN data. This form can be submitted at any TIN-FC or online at NSDL-TIN website. Is father’s name compulsory for female applicants (including married/divorced/widow)? - Female applicants, irrespective of their marital status, should write only father’s name in the PAN application form. There is no provision to mention husband's name in the application. Is it compulsory to mention telephone number/email ID on PAN application form? - It is mandatory for the applicants to mention either their "Telephone number" or valid "e-mail ID" so that they can be contacted in case of any discrepancy in the application and/or for receiving PAN through e-mail. When should I submit the application in the form "Request for New PAN Card or/and Changes or Correction in PAN data"? - You can submit the application in the form "Request for New PAN Card or/and Changes or Correction in PAN data" in the following cases: When you already have PAN but want a new PAN card, When you want to make some changes or corrections in your existing PAN details How do I obtain a new PAN card without any changes in details? - Those who have a PAN but have not received a PAN card or have lost their PAN card or wish to have a new PAN card with existing details, can fill the form for Request for New PAN Card or/and Changes or Correction in PAN data. Applicant is required to fill all the columns in the form but should not tick any of the boxes on the left margin. What should I do if there are any changes or correction in PAN data? - The applicant is required to fill all the columns of the form and tick the box(es) on the left margin of the appropriate item where change/correction is to be done. What are the documents required to be furnished while submitting the form (for making changes in existing card)? - Following documents are required to be submitted alongwith the form: Proof of PAN (the one currently in use - mentioned at the top of the application) if available; Proof of Identity; Proof of Address; Proof of Date of Birth (for Individual and Karta of HUF) Proof in support of changes sought*, if any; Proof of PAN(s) surrendered, if any; What documents can be submitted as proof of PAN? - Any one of the following documents can be submitted as proof of PAN: Copy of PAN card Copy of PAN allotment letter No other documents are acceptable as proof of PAN. If any proof of PAN is not available, the application will be accepted on a 'good effort' basis. What documents can be submitted as proof of PAN surrendered? - Any one of the following documents can be submitted as proof of PAN surrendered: Copy of PAN card Copy of PAN allotment letter No other documents are acceptable as valid proof of PAN surrendered. If any proof of PAN surrendered is not available, then application will not be accepted Source: https://www.tin-nsdl.com/pan/pan-index.php