PAN Card for a Company, LLP, Firm, Trust or HUF (2026): Form 94, Documents, Fees

What are the types of PAN holders?

The Income Tax Department puts every PAN holder in one of ten groups, called the status. The status decides the 4th letter of the PAN, the documents you give and who signs.

How do you read an entity's PAN?

Every PAN has 10 characters: 5 letters, 4 numbers, 1 letter. Two positions carry meaning.

So the example PAN looks like ABCCR1234K. This is a dummy number for illustration, not a real PAN.

Why does an entity need its own PAN?

A company, LLP, firm, trust or HUF is a separate taxpayer from its owners or members. In practice it needs its own PAN to:

• open a bank account in its own name;
• register for GST, which is issued on the PAN;
• file its own income tax return;
• have tax deducted at the normal rate when others pay it (without a PAN, deductions are usually at a higher rate);
• buy or sell property and investments in its own name.

The partners' or directors' own PANs don't replace the entity's PAN. An HUF's PAN is also separate from the karta's personal PAN. For the full list of deals that need a PAN, see where PAN is mandatory.

Does a new company or LLP need to apply for PAN separately?

Not necessarily. The Income Tax Department says domestic companies and LLPs can apply for PAN through MCA's common application form while they register. For companies, the Ministry of Corporate Affairs says the PAN and TAN allotted by the Income Tax Department appear on the Certificate of Incorporation.

Use Form 94 for a company or LLP only if it already exists and somehow has no PAN. Partnership firms, trusts, HUFs, societies and the other groups don't register through MCA, so they always apply on Form 94.

Which documents does each entity need?

For entities, one registration document usually proves identity, address and date of formation together. This list follows the Income Tax Department's document table for Form 94 (Rule 158, Income-tax Rules, 2026).

What else to keep ready

• Representative's details and proof: Form 94 has a section for a Representative Assessee or Authorised Representative (name, PAN or Aadhaar, Indian address, mobile and email). Their ID proof and address proof are mandatory.
• Mobile number and email of the entity: both are mandatory.
• Communication address proof: if letters should go to an address other than the office address, give proof for that address too.
• Registration number: mandatory for companies and LLPs.

Protean's photo instructions apply to individuals; entity applications don't need a photo. Seal or stamp is not required on the form.

Who signs the PAN application, and who can pay?

An entity can't sign for itself, so a person signs for it. Protean lists who signs the acknowledgement and who may pay the fee online:

If the signatory uses a thumb impression instead of a signature, it must be attested by a Magistrate, Notary Public or another officer named in the form's instructions.

How do you apply for an entity PAN on Form 94?

The steps below are for Protean. UTIITSL works the same way, and both charge the same fee. Keep scans of the registration document and the signatory's ID ready.

1. Open the application page and choose Form 94

   On Protean, go to onlineservices.proteantech.in → PAN → Apply Online. On UTIITSL, go to pan.utiitsl.com. Choose the new-PAN form for an Indian entity (Form 94).

2. Select the entity's category

   Choose company, firm/LLP, trust, HUF, AOP, BOI, local authority, AJP or government. Use the status table if unsure. Enter the entity's name and email, the mobile number, and submit.

   You'll know it worked when a token number appears and arrives by email. It lets you return and finish later.

3. Fill the form exactly as on the registration document

   Write the full name from the first box, with no "M/s" in front. Companies must not shorten their name (write "Private Limited", not "Pvt Ltd"). Add the date of formation, office address, communication address, registration number and source of income. Protean and UTIITSL help you find the AO code (your tax office code) by city. See how to find your AO code.

   If the name on your deed and your bank documents differ: follow the registration document. A mismatch can delay the application.

4. Add the representative and the documents

   Fill the representative section and choose how you'll submit documents. Protean's paperless options include e-Sign or a DSC (digital signature certificate) with scanned documents. The portal shows which options fit your category.

5. Choose card or e-PAN only, then pay

   Check the fee table. Paperless applications are paid by debit card, credit card or net banking. The person paying should be the director, partner, karta or authorised signatory, as shown above.

   You'll know it worked when the acknowledgement and payment receipt arrive by email as PDFs, with a 15-digit acknowledgement number.

6. Sign digitally, or post the papers

   If you signed digitally, nothing needs to be posted. Otherwise print the acknowledgement, have the authorised signatory sign it, and send it with document copies to the address printed on the acknowledgement. Write "APPLICATION FOR PAN – N-[15-digit acknowledgement number]" on the envelope.

   Papers must reach Protean within 15 days of applying online. If papers arrive late, the application may be delayed or rejected.

7. Track and download the e-PAN

   Track with the acknowledgement number on the same site you used. After allotment the e-PAN comes by email, and the card follows by post if you chose one. Check PAN application status →

How much does a PAN for a company or firm cost?

Entities pay the same official fee as individuals. These amounts include GST.

The Income Tax Department's PAN page adds an e-Sign charge of ₹5.90 for digital applications.

What are the Form 94 filling rules?

Form 94 replaced the entity part of the old Form 49A on 1 April 2026. It comes under the Income-tax Act, 2025 (PAN is now section 262) and Rule 158 of the Income-tax Rules, 2026. PANs issued earlier are reported to remain valid.

All new PAN forms (93–96) explained →

What happens after the PAN is allotted?

Changing the name, address or other details

Entities use Form CR-02 (individuals use CR-01) on Protean or UTIITSL. Typical cases: a firm adds a partner and changes its name, a company moves its registered office, or a trust changes its address. Give the document that proves the change, such as an updated deed or an MCA certificate. How PAN correction works →

Lost the card

Order a reprint, or download the e-PAN, using the entity's PAN and its date of incorporation or formation. Reprint a PAN card →

Two PANs for one entity

An entity can hold only one PAN. If it has two, for example because a firm applied again after losing the card, surrender the extra one. How to surrender a duplicate PAN →

Branches

Branches generally use the company's single PAN; they don't get separate PANs.

Opening the entity's e-PAN and tax files

For an entity, the e-PAN PDF password is widely reported to be the date of incorporation or formation as DDMMYYYY. Our e-PAN password helper writes it for you. AIS PDFs use the PAN in small letters plus that date. Our unlock tool for income tax files builds these passwords in your browser.

What can go wrong, and how do you fix it?

Bottom line

Work out your entity's status first, because it becomes part of the PAN. New companies and LLPs can get PAN through MCA; every other Indian entity uses Form 94 with its registration document and a signatory's ID. Pay only ₹66–₹107, and keep the acknowledgement number. For help, call Protean on 020-27218080.