What Is a PAN Card? Complete Guide (2026): Uses, Types, Fees, Services

What is a PAN card, and who issues it?

PAN stands for Permanent Account Number. It is a 10-character code made of letters and numbers. The Income Tax Department allots it, and uses it to link all your tax records: returns, tax paid, tax deducted from your salary or interest, and large purchases.

The department doesn't take applications directly. Two agencies process them on its behalf:

• Protean eGov Technologies (formerly NSDL e-Gov), at onlineservices.proteantech.in;
• UTIITSL (UTI Infrastructure Technology and Services Ltd), at pan.utiitsl.com.

The Income Tax e-Filing portal (incometax.gov.in) also gives a free Instant e-PAN to adults with Aadhaar. All three routes give the same kind of PAN.

The law changed on 1 April 2026. PAN is now covered by section 262 of the Income-tax Act, 2025 (it was section 139A of the 1961 Act). The details are in the Income-tax Rules, 2026. PANs issued earlier stay valid. You don't need to reapply.

What do the 10 characters of a PAN mean?

Every PAN follows the same pattern: 5 letters, 4 numbers, 1 letter. Take the dummy PAN ABCPK1234X (not a real number):

So if your PAN's 4th letter isn't P, something is wrong, or the PAN isn't yours. The full list of letters (C, F, H, T and others) is in our guide to PAN for companies and other entities. To check that a PAN is real and matches a name, use Verify Your PAN on the e-Filing portal.

Who must have a PAN?

Section 262 of the Income-tax Act, 2025 says you must apply for a PAN if any of these applies:

• your total income is above the amount that isn't taxed;
• you run a business or profession whose turnover or receipts are likely to go above ₹5,00,000 in a tax year;
• you have to file an income tax return;
• you are a non-individual resident (such as a company or trust) with financial transactions of ₹2,50,000 or more in a tax year;
• you plan to make a transaction where PAN must be quoted (see the next section).

Anyone else may apply voluntarily. In practice, most adults need one, because banks, employers and investment platforms ask for it.

One person, one PAN

You can hold only one PAN. The department's FAQs say having more than one can attract a ₹10,000 penalty (section 467). This often happens when someone loses a card and applies again instead of ordering a reprint. Keep the PAN you use for tax and surrender the other. How to surrender a duplicate PAN →

Where do you need to quote your PAN?

You give your PAN when you file returns, receive salary, and deal with banks, brokers and insurers. Rule 159 of the Income-tax Rules, 2026 lists the transactions where PAN must be quoted. Some common ones, as shown on the Income Tax Department's site:

This is a summary, not the full rule. Some non-residents are exempt for some items. If you don't have a PAN, Rule 159 lets many individuals give a declaration on Form 97 (it was Form 60) for some items, such as property (only up to ₹45 lakh), bank accounts, deposits, insurance, hotel bills and other purchases. For others, such as credit cards, demat accounts and vehicles, you are expected to apply for a PAN. Your bank or registrar will tell you what it accepts. All 16 transactions, limits and penalties →

Investing? See how to check your PAN KYC status. Opening or updating a bank account? See how to link PAN with your bank account.

What are the forms of PAN: card, e-PAN and QR code?

The Income Tax Department's FAQs say the e-PAN has the same value as the physical card. Most banks and offices accept a printout of it. Instant e-PAN gives only the PDF; you can order a printed card later as a reprint.

The e-PAN PDF is password-protected. For a person, the password is usually the date of birth written as DDMMYYYY. Our e-PAN password helper shows the format, and our file unlock tool opens a locked e-PAN, AIS or Form 26AS in your browser. How to download your e-PAN →

How do you get a PAN?

Every route follows the same five stages: apply, prove, pay, allot, receive. Here is the overview. Our full application guide has the screen-by-screen steps.

1. Choose your route and fill the form

   Adults with Aadhaar and a linked mobile can use Instant e-PAN on the e-Filing portal. Everyone else fills Form 93 (Indian citizen), 94 (Indian entity), 95 (foreign citizen) or 96 (foreign entity) at Protean or UTIITSL, online or at a PAN centre. Old Form 49A and 49AA are not accepted after 31 March 2026.

   If you might already have a PAN: don't apply again. Find your existing PAN first.

2. Prove your identity, address and date of birth

   Paperless routes use Aadhaar e-KYC and e-Sign with an OTP. Otherwise you post papers. Aadhaar proves identity and address, but not date of birth since 1 April 2026. Keep a birth certificate, Class 10 certificate, passport or similar ready. Full document list →

   If your papers are posted: Protean says they must reach it within 15 days of applying online, or the application may be delayed or rejected.

3. Pay the fee and save the acknowledgement

   Instant e-PAN is free. Other routes cost ₹66–₹107 in India, depending on whether you want a card. See the fee table.

   You'll know it worked when you get an acknowledgement or application number by email or on screen (at Protean it has 15 digits).

4. Track while the department checks your details

   The Income Tax Department compares your form with your documents. Name or date-of-birth mismatches are the usual cause of delays and rejections. Track your application →

   If it is rejected: read the reason, fix the mismatch, and apply again. PAN rejected or not received →

5. Receive your e-PAN and card

   The e-PAN arrives by email after allotment. If you chose a card, it comes by post later. Check every detail as soon as you get it.

   You'll know it worked when the e-PAN PDF opens and shows your name, father's or mother's name, date of birth and a PAN with P as the 4th letter.

How much do PAN services cost?

These are the official fees, GST included. A shop or agent may add a service charge for filling the form; that is separate and should be told to you upfront.

The Income Tax Department's PAN page also lists an e-Sign charge of ₹5.90 for digital applications. Check every detail before you pay, because a submitted form can't be edited. Refund rules, agent charges and a fee finder are in our PAN types and fees guide.

Does your PAN need to be linked with Aadhaar?

Yes, for most people. Everyone eligible for Aadhaar must give the Income Tax Department their Aadhaar number. A PAN that isn't linked becomes inoperative. That means:

• no income tax refund, and no interest on the refund for that period;
• TDS and TCS at higher rates.

To fix it, pay the ₹1,000 late fee and link on the e-Filing portal. Under Rule 162, the PAN becomes operative again within 30 days of linking. How to link PAN with Aadhaar → · Inoperative PAN guide →

Who doesn't need to link: residents of Assam, Jammu and Kashmir and Meghalaya, non-residents, people aged 80 or more, and people who aren't Indian citizens.

Not sure if you're linked? Check your link status for free. If linking fails because Aadhaar has the wrong name or date of birth, correct Aadhaar first: how to fix an Aadhaar name or date-of-birth mismatch.

What has changed for PAN recently?

Newest first. "Reported" means we saw it in news or a Protean article, not in a final government text we could check.

Is PAN 2.0 live, and do you need a new card?

PAN 2.0 is a government project, approved on 25 November 2024, to bring PAN and TAN services onto one platform. The government's FAQs say existing PANs stay valid and you don't need a new card.

When we checked on 16 October 2026, we could not confirm that a single new PAN 2.0 portal had replaced the current ones. Applications, corrections and reprints still go through Protean, UTIITSL and the e-Filing portal. We will update this page when an official launch is announced. PAN 2.0 explained in full →

What are the common PAN problems, and how do you fix them?

Bottom line

Your PAN is one number for life. Get it free as an Instant e-PAN, or for ₹107 with a card. Keep it linked with Aadhaar, never hold two, and share copies carefully. For help, call Protean on 020-27218080, UTIITSL on 033-40802999, or e-Filing on 1800 103 0025.