Optional Grouping: PAN Card

You can apply for a PAN Number either online or in person.

Applying for a PAN Number (Online)

The process is as follows:

Step 1: You may visit the Income Tax Department (ITD) website here to find out whether you already have a PAN Number or not.

Step 2: An applicant can make an online application for a PAN Number through the National Securities Depository Limited (NSDL) website.

Step 3: For submitting applications for new PAN Number, Indian citizens including those living outside India have to select Form 49A^{(( Rule 114(1), Income-tax Rules, 1962))} on the NSDL website here. Download the form here. Read detailed instructions for filling Form 49A here. A token number will be generated and sent to your email address, that you can use to save the entered details, and edit later.

Step 4: The applicant should ensure that the necessary supporting documents are submitted along with the application. It is necessary to submit one Proof of Identity (PoI) bearing the name of the applicant, one Proof of Address (PoA), and Proof of date of birth.^{(( Rule 114(4), Income-tax Rules, 1962))} Please note that it is mandatory to quote Aadhaar/Aadhaar Enrolment ID for making an application for PAN Number.^{(( Section 139AA, Income-tax Act, 1961 inserted by the Finance Act, 2017))} View the consolidated list of documents here. The Name mentioned in the Application Form and the Name in the PoI/PoA should match exactly.

If the applicant is a minor (i.e. below 18 years of age at the time of application), any of the documents of any of the parents/ guardian of such minor shall be deemed to be the proof of identity and address of the applicant.

Step 5: The applicant can fill in the online application for a PAN Number by:

1. i) Submission of physical form and documents after online data entry
2. ii) Aadhaar based e-KYC

iii) Scanned based – Aadhaar based e-Sign

1. iv) Scanned based – Digital Signature Certificate (DSC)

For more information, read here.

Step 6: The processing fee charges for applying for PAN Number vary depending on whether or not you require a physical PAN Card. Find your applicable fee details here.^{(( Tax Information Network of Income Tax Department, PAN, https://www.tin-nsdl.com/services/pan/form49A.html))} Payment of online application fee can be made through credit/debit card, or net-banking. You can check the status of your financial transaction for online application here.

Step 7: On successful payment, an acknowledgement slip will be generated, which you will also receive via email. You are required to save and print it in order to send it to the NSDL. You can regenerate your acknowledgement receipt here (application after July 16, 2016), or here (application on or before July 15, 2016).

Step 8: In your online application for PAN Number, you can choose a Physical mode of submission where you send physical documents to the NSDL address. For Paperless modes of application such as e-KYC, e-Sign based or DSC based application, there is no need to send physical documents to NSDL. For more information, read here.

Step 9: Applicants may track the status of their PAN Number application using the unique Acknowledgement Number here. Alternatively, you may send an SMS – NSDLPAN <space> 15-digit Acknowledgement number to 57575.

Step 10: A new PAN Number is allotted by the ITD and a printed PAN Card along with an allotment letter is dispatched by the NSDL, to the applicant. Normally, around 2 weeks are required to complete the process. You can also download your e-PAN Card here.

You can also apply for a PAN Number if you are a corporate applicant like a company, or a foreign citizen.

If you require any additional help and support, please see here.

Applying for a PAN Number (in Person)

Step 1: Submit a physical application for a PAN Number to any TIN Facilitation Centre (TIN-FC) or PAN Centre of NSDL. Locate TIN-FCs cum PAN Centres near you here. You can also locate the nearest exclusive PAN Centre here.

Step 2: Fill in Form 49A, which can be downloaded here. Ensure that the necessary supporting documents are submitted along with the application for PAN Number. Refer to Step 4 given above in the Online application section for further details.

Step 3: Your fee details^{(( Tax Information Network of Income Tax Department, PAN, FAQ’s, https://www.tin-nsdl.com/faqs/pan/faq-pan-procedure.html))} vary depending on whether you require a physical PAN Card.

If a physical PAN Card is required to be dispatched to an Indian address, your fees (inclusive of applicable taxes) is Rs. 107. If a physical PAN Card is required to be dispatched to an foreign address, your fees (inclusive of applicable taxes) is Rs. 1,017.

The fees (inclusive of applicable taxes) for an e-PAN Card which is dispatched to your email ID is Rs. 72.

Step 4: Collect your acknowledgement slip.

Step 5: Track the status of your PAN Number application using the unique Acknowledgement Number here. Refer to Step 9 given above in the Online application section for further details.

Step 6: A printed PAN Card along with an allotment letter is dispatched by the NSDL, to the applicant. Normally, around 2 weeks are required to complete the process.

If you require any additional help and support, please see here.

Read this Government resource for more information on this

A PAN card represents your Permanent Account Number (PAN) which is a 10-digit alphanumeric identifier, issued by the Income Tax Department. Each assessee (e.g. individual, firm, company, etc.) is issued a unique PAN Number. No person who has already been allotted a PAN Number shall apply, obtain or possess another PAN Number.^{(( Section 139A(7), Income-tax Act, 1961))}

Initially, you will have to apply for a PAN Number. When your PAN Number is ready, you will be given a PAN Card with the details of your PAN Number on the card. A PAN Card is accepted as a valid proof of identity anywhere in the country. It can also be used as proof of identity when making an application for a passport, voter ID card, driving licence, electricity connection etc.

You can also download an e-PAN, which is a digitally signed PAN Card issued in electronic format by the Income Tax Department using Aadhaar e-KYC.

PAN Number is a permanent number and once you get a new PAN number, it does not require renewal. However, the details on your PAN Card can be updated.

Hence, you may make an application for:

• A new PAN Card when you already have a PAN Number
• Changes or corrections in your existing PAN Card details. In this case, the new PAN Card issued to you will bear the same PAN Number but with updated information.

You^{(( Section 139A(3), Income-tax Act, 1961))} have the option of applying for a PAN Number as it is useful while filing taxes, setting up a bank account, etc. However, applying for a PAN Number is not always optional. It is mandatory for all existing assessees or taxpayers or persons who are required to file income returns, even on behalf of others, to have a PAN Number. It is compulsory to quote your PAN Number on return of income tax.

Further, if you intend to enter into economic or financial transactions where quoting PAN Number is mandatory, then you must have a PAN Number. These include:^{(( Rule 114B, Income-tax Rules, 1962))}

• Payment in cash to a hotel or restaurant against a bill/bills at any one time exceeding fifty thousand rupees.
• Payment in cash in connection with travel to any foreign country or payment for purchase of any foreign currency at any one time exceeding fifty thousand rupees.
• Sale or purchase of any immovable property exceeding ten lakh rupees.
• Sale or purchase of goods or services of any nature exceeding two lakh rupees per transaction.

If you are mandatorily required to apply for a PAN Number and you fail to do so, the Assessing Officer may direct you to pay a penalty of Rs. 10,000.^{(( Section 272B, Income-tax Act, 1961))}

If you require any additional help and support, please see here.

Read this government resource to know more.

You may make an application for a new PAN Card when you already have a PAN Number.

Step 1: For an applicant who has already obtained a PAN Number and wishes to obtain a new PAN Card, download the form here. The form is also available at any TIN-FC or PAN Centre of National Securities Depository Limited (NSDL). The same form is applicable for both Indian citizens as well as non-citizens. Select appropriate check boxes in front of the relevant field (i.e., name, father’s name, date of birth) to update details.

Step 2: You will have to submit the form and the supporting documents at any such centre, with the required fee. The documents to be submitted along with the application are:

• Proof of Identity, Address and Date of Birth 
• Proof of PAN Number (copy of existing PAN Card, or PAN allotment letter)

The consolidated list of documents and the applicable charges can be found here.

Step 3: The application request is forwarded to the ITD and a new PAN Card is printed and dispatched to the applicant.

For a new PAN Card, you can also apply online for Reprint of PAN Card (only when there is no updation required in data) by clicking here. This facility is only available for those PAN Number holders whose latest PAN Number application was processed through NSDL e-Gov and/or e-Filing portal of Income Tax Department. There is no requirement of submitting any application form along with supporting documents for processing the PAN Card Reprint request. To know more, read the guidelines here.

If you require any additional help and support, please see here.

Read this government resource to know more.

You may make an application for updating changes/corrections in existing PAN Card details. When you apply for updating of details, you will receive a newly issued PAN Card which will bear the same PAN Number but with updated information.

The process for applying for a change/correction of PAN Card data is more or less the same as the application process for allotment of new PAN Number.

Step 1: For an applicant who has already obtained a PAN Number and wishes to obtain a new PAN Card or make changes/corrections in the existing PAN data, download the form here. The form is also available at any TIN-FC or PAN Centre of NSDL. The same form is applicable for both Indian citizens as well as non-citizens. Select appropriate check boxes in front of the relevant field (i.e., name, father’s name, date of birth) to update details.

Step 2: You will have to submit the form and the supporting documents at any such centre, with the required fee. The documents to be submitted along with the application are:

• Proof of Identity, Address and Date of Birth
• Proof of PAN Number (copy of existing PAN Card, or PAN allotment letter)
• Proof for Change Requested to support change in PAN Card data

The consolidated list of documents and the applicable charges can be found here.

Step 3: The application request is forwarded to the ITD(Income Tax Department) for update of the database and upon confirmation, a new PAN Card is printed and dispatched to the applicant.

If you require any additional help and support, please see here.

Read this government resource to know more