A Permanent Account Number (PAN) is a 10-character alphanumeric identifier issued by the Income Tax Department, Government of India. It links all your financial and tax-related transactions to a single record maintained by the department. Whether you are filing an income tax return, opening a bank account, buying property, or conducting high-value transactions, a PAN is required. All PAN services are managed through the Income Tax Department’s e-Filing portal at eportal.incometax.gov.in.
Who Needs a PAN Card
Any person whose income exceeds the basic exemption limit, or who carries out certain specified financial transactions, must hold a PAN. This includes salaried individuals, business owners, professionals, companies, firms, and trusts. Even if your income is below the taxable threshold, PAN is mandatory for transactions such as opening a bank or demat account, purchasing or selling property above Rs 10 lakh, and applying for a credit card.
PAN is not restricted to Indian residents. Non-Resident Indians (NRIs) and foreign nationals conducting taxable transactions or business in India also require a PAN.
Types of PAN Card Holders
The Income Tax Department issues PAN to several categories of applicants. These include individuals, Hindu Undivided Families (HUF), companies (domestic and foreign), partnership firms and Limited Liability Partnerships (LLP), Association of Persons (AOP), Body of Individuals (BOI), trusts, artificial juridical persons, and local authorities. Each category has a designated form for application and a specific PAN structure where the fourth character of the PAN indicates the type of holder.
Two Ways to Apply for a New PAN Card
There are two routes to get a new PAN. The first is the Instant e-PAN service, which is free, fully online, and available only to individual taxpayers who possess an Aadhaar Card with a linked mobile number. The second is the physical PAN application route, available to all applicant categories, including companies, firms, HUFs, and individuals who do not have Aadhaar Card.
Instant e-PAN via Aadhaar: Free and Paperless
Individual taxpayers who do not already have a PAN can get one instantly and free of cost using their Aadhaar Card Number. The entire process takes a few minutes and requires no physical documents or form submission. Your demographic details are fetched directly from the UIDAI database using your Aadhaar.
To apply, visit the e-Filing portal at eportal.incometax.gov.in, click on Instant e-PAN, and select Get New e-PAN. Enter your 12-digit Aadhaar number, verify with the OTP sent to your Aadhaar-linked mobile, and confirm your details. You receive an Acknowledgement Number on successful submission. The e-PAN is allotted within minutes and can be downloaded from the same portal.
This service is not available to minors, persons already holding a PAN, or those covered under the definition of Representative Assessee under the Income Tax Act.
Physical PAN Card Application
Applicants who are not eligible for instant e-PAN, or who need a physical PAN card, apply through the authorised service providers designated by the Income Tax Department. These agencies accept applications in both online and offline modes. For individuals applying from India, Form 49A applies. Foreign nationals and entities use Form 49AA.
Documents required vary by applicant category but generally include proof of identity, proof of address, and proof of date of birth. Companies and firms submit their registration certificates. The application fee differs based on whether the card is dispatched within India or abroad.
How to Check PAN Application Status
After submitting a new PAN application or a correction request, track its progress using the 15-digit Acknowledgement Number provided at the time of submission. The Income Tax e-Filing portal at eportal.incometax.gov.in allows you to check the status of Instant e-PAN requests directly. For physical PAN applications submitted through authorised agencies, the status is trackable on their respective portals using the acknowledgement number.
How to Download e-PAN
If you applied through the Instant e-PAN route, download your e-PAN from the e-Filing portal without logging in. Go to Instant e-PAN, select Check Status / Download PAN, enter your Aadhaar Card number, verify with OTP, and download the digitally signed PDF. Alternatively, log in to the portal and go to Services, followed by View / Download e-PAN.
e-PAN is a valid form of PAN and carries the same legal standing as a physical PAN card.
How to Update PAN Details
The Instant e-PAN service also offers an Update PAN option that lets individual taxpayers correct or update specific details in their PAN record using Aadhaar e-KYC. Details that can be updated through this route include name, date of birth, photograph, mobile number, email ID, and address.
For corrections that cannot be done through the Aadhaar-based update route, or for non-individual entities, changes are submitted through the authorised PAN service providers using the Change Request form. Supporting documents must accompany all correction requests.
Reprint of PAN Card
If your PAN card is lost, damaged, or you simply need a fresh physical copy, you can request a reprint without altering any PAN details. The reprint process goes through the authorised agencies designated by the Income Tax Department. Your PAN number remains the same throughout; only a new physical card is issued and dispatched to your registered address.
How to Verify a PAN Number
Anyone can verify whether a PAN is valid and active using the Verify Your PAN service on the Income Tax e-Filing portal. Log in to eportal.incometax.gov.in, go to Services, and select Verify Your PAN. Enter the PAN number to confirm its validity, the name of the holder, and its current status. This is useful for businesses verifying vendors or employees before processing payments.
Linking PAN with Aadhaar
Linking PAN with Aadhaar Card is mandatory for all PAN holders who were allotted a PAN on or before July 1, 2017, and whose Aadhaar number has been assigned. PANs that remain unlinked become inoperative, which means income tax refunds will not be processed, interest on refunds will not apply, and tax deduction and collection will happen at higher rates.
Residents of Assam, Jammu and Kashmir, and Meghalaya are currently exempt from this mandatory linking requirement.
To link PAN with Aadhaar, log in to the e-Filing portal at eportal.incometax.gov.in, go to the Link Aadhaar option, and follow the steps. Your name, date of birth, and gender must match in both documents for the linking to succeed. You can check your current linking status on the same portal without logging in.
For new PAN applicants using the Instant e-PAN route, Aadhaar Card and PAN are linked automatically at the time of allotment.
Where PAN is Mandatory
The Income Tax Department has specified certain transactions where quoting PAN is compulsory. These include filing income tax returns, purchase or sale of immovable property valued at Rs 10 lakh or more, opening a bank account or demat account, applying for a credit or debit card, cash deposits exceeding Rs 50,000 in a bank at one time, purchasing bank drafts or pay orders of Rs 50,000 or more in a day, hotel or restaurant bills exceeding Rs 50,000 paid at one time, and foreign travel and foreign exchange transactions above specified limits.
PAN also enables the Income Tax Department to link all your transactions, including tax payments, TDS and TCS credits, returns of income, and wealth tax returns under a single record.
Grievance and Helpline
For queries or complaints related to e-Filing, income tax returns, refunds, and Aadhaar-PAN linking, contact the e-Filing helpline at 1800 103 0025 or 1800 419 0025 (toll-free), available Monday to Friday from 8:00 am to 8:00 pm. For PAN application and update-related queries, the NSDL helpline is available at +91-20-27218080, all days from 7:00 am to 11:00 pm.
File grievances online at eportal.incometax.gov.in by logging in and navigating to the Grievances section. You can also view the status of a previously submitted grievance on the same portal.
Quick Reference Links
- Income Tax e-Filing Portal: eportal.incometax.gov.in
- Instant e-PAN (Apply / Update / Download): eportal.incometax.gov.in (select Instant e-PAN)
- Link Aadhaar with PAN: eportal.incometax.gov.in (select Link Aadhaar)
- Verify PAN: eportal.incometax.gov.in (Services > Verify Your PAN)
- Income Tax Department Official Site: incometax.gov.in
- Submit Grievance: eportal.incometax.gov.in (login > Grievances)
Frequently Asked Questions
Can I get a PAN card for free without visiting any office?
Yes, the Instant e-PAN service lets individual taxpayers get a digitally signed PAN free of cost, entirely online, using their Aadhaar Card number. No documents need to be uploaded and no centre visit is required. The service is available at the Income Tax e-Filing portal at eportal.incometax.gov.in.
What is the format of a PAN card number?
A PAN is a 10-character combination of letters and digits in the format AAAAA9999A. The first three characters are alphabetic, the fourth indicates the type of taxpayer (P for individual, H for HUF, C for company, F for firm, and so on), the fifth is the first letter of the surname for individuals or the entity name for others, the next four are sequential digits, and the last is an alphabetic check character.
Can a person hold more than one PAN card?
No. Holding more than one PAN is illegal and attracts a penalty of Rs 10,000 under Section 272B of the Income Tax Act. If you have been allotted more than one PAN inadvertently, surrender the duplicate by submitting a request to the Income Tax Department.
How do I link PAN with Aadhaar if the names do not match?
If your name in PAN and Aadhaar do not match, you must first correct the name in either document to make both consistent. You can update your name in PAN using the Update PAN option under the Instant e-PAN service on the e-Filing portal, using Aadhaar e-KYC. Once the names match, proceed with linking.
What happens if my PAN becomes inoperative?
An inoperative PAN means income tax refunds will not be issued to you, interest on those refunds will not apply, and TDS and TCS on your transactions will be deducted or collected at higher rates. To restore your PAN, link it with Aadhaar through the e-Filing portal.
Is PAN mandatory for all bank accounts?
PAN is mandatory for opening a new savings, current, or demat account with any bank or financial institution. It is also required for cash deposits of Rs 50,000 or more in a single day and for applying for credit or debit cards.
How do I get a duplicate PAN card if mine is lost?
If you lose your PAN card, your PAN number remains valid and unchanged. You can request a reprint of the physical card through the authorized PAN service providers. You can also download your e-PAN from the Income Tax e-Filing portal using your Aadhaar Card number, which serves as a valid digital copy.
Can a minor apply for a PAN card?
Yes, there is no minimum age restriction for PAN. A parent or guardian applies on behalf of a minor by submitting the required documents. However, minors cannot apply through the Instant e-PAN route. Once the minor turns 18, they should update their signature and photograph in the PAN records through the authorised service providers.
How long does it take to get a PAN card after applying?
Instant e-PAN via Aadhaar is allotted in minutes and can be downloaded on the same day. For physical PAN card applications submitted through authorised service providers, the card is typically dispatched within 15 to 20 working days to addresses within India. The application status can be tracked using the acknowledgement number.
Do NRIs need a PAN card?
Yes, NRIs who earn taxable income in India, conduct specified financial transactions in India, or wish to invest in Indian markets require a PAN. They apply using Form 49A if they are Indian citizens or Form 49AA if they are foreign nationals. The Instant e-PAN route via Aadhaar is available only to those with an Aadhaar number.
Is PAN required for UPI transactions?
PAN is not required for routine UPI transactions. However, it becomes mandatory when cumulative cash deposits or withdrawals from a bank account exceed Rs 50,000 in a day, or when a single UPI-linked account crosses specified annual transaction thresholds requiring KYC compliance.
How do I check if my Aadhaar is already linked to a PAN?
Visit the Income Tax e-Filing portal at eportal.incometax.gov.in, click on Link Aadhaar, and select the option to check the linking status. Enter your PAN and Aadhaar number to instantly see whether they are linked, pending, or not linked.
Tabassum is a government document researcher and writer with over 5 years of experience exclusively dedicated to tracking and simplifying Central and State Government document processes across India. She has researched and published detailed guides on 100+ government documents and certificates – including Aadhaar Card, PAN Card, Ration Card, Domicile Certificate, and Birth Certificate – covering all states and the Central Government, helping lakhs of Indian citizens successfully complete their paperwork in simple, easy-to-understand language.