Independent guide · Not the Income Tax Department, Protean or UTIITSL · We never ask for your PAN, Aadhaar number or OTP.

What Documents Are Required for a PAN Card?

An Indian citizen applying on Form 93 needs three proofs: identity, address and date of birth. Aadhaar covers identity and address, but since 1 April 2026 it is not accepted as date-of-birth proof. Add a passport, driving licence, voter ID, birth certificate or matriculation certificate. Children born on or after 1 October 2023 need a birth certificate.

Form
Form 93 (Indian citizen)
Proofs needed
Identity + address + date of birth
Aadhaar
Identity and address only
Photo
2 colour photos, 4.5 × 3.5 cm
Fee
₹66–₹107 in India
On this page
  1. Who is applying? (finder)
  2. The three proofs at a glance
  3. Proof of identity
  4. Proof of address
  5. Proof of date of birth
  6. What changed in April 2026
  7. Aadhaar's role
  8. Children and other applicants
  9. Photo, signature and copies
  10. Prepare and submit, step by step
  11. Documents for corrections
  12. Problems and fixes
  13. FAQs

Who is applying, and which document list applies?

The document list depends on who the PAN is for. Pick your case to see the right list. Not sure which form you need? Use the Which PAN form tool.

Who is applyingWhat to give
Adult Indian citizen with AadhaarAadhaar + one date-of-birth proof
Adult in an exempt group, no AadhaarOne proof each from the identity, address and date-of-birth lists
Child born on or after 1 Oct 2023Birth certificate + child's Aadhaar and photo + parent's ID and address (details)
Child born before 1 Oct 2023DOB proof + child's Aadhaar and photo + parent's ID and address (details)
Person with mental illness or of unsound mindRepresentative's ID and address + applicant's DOB proof (details)
Indian citizen abroadForm 93 + passport number + foreign bank or NRE statement (details)
Foreign citizenForm 95 with attested foreign documents (details)
Company, firm, trust, HUFForm 94 or 96 with registration documents

Which documents prove all three things at once?

The official list comes from Rule 158 of the Income-tax Rules, 2026. The Income Tax Department publishes it as a document table (Annex G). Each document proves one, two or all three things. This table shows the most useful ones.

DocumentIdentityAddressDate of birth
Indian passportYesYesYes
Driving licenceYesYesYes
Voter ID (Elector's Photo Identity Card)YesYesYes
Transgender identity card or certificate (Transgender Persons Act, 2019)YesYesYes
AadhaarYesYesNo
Government or PSU photo ID cardYesNoYes
CGHS or ECHS photo cardYesNoYes
Domicile certificateNoYesYes
Tip

If you have a valid passport, driving licence or voter ID with the correct name and date of birth, one document can do the whole job. Most adults still give Aadhaar as well, because quoting it is mandatory.

What counts as proof of identity?

Give a copy of any one of these. The document must be in your own name.

Proof of identity (any one)Copy or original?
AadhaarCopy
Indian passportCopy
Driving licenceCopy
Voter IDCopy
Ration card with your photoCopy
Transgender identity card or certificateCopy
Photo ID card from a central or state government or a PSUCopy
Government pensioner card with photoCopy
CGHS or ECHS photo cardCopy
Certificate of identity signed by an MP, MLA, Municipal Councillor or Gazetted OfficerOriginal
Bank certificate on the bank's letterhead, with your attested photo and account number, and the issuing officer's name, stamp and ID copyOriginal

What counts as proof of address?

Give a copy of any one of these. Bills and statements must be not more than three months old.

Proof of address (any one)Age limit
Aadhaar, Indian passport, driving licence, voter ID or transgender identity cardNone
Your spouse's Indian passport showing your nameNone
Post office passbook with your addressNone
Domicile certificate from the governmentNone
Property registration document, or latest property tax assessment orderLatest order
Accommodation allotment letter from the Central or State GovernmentUp to 3 years
Electricity, water, landline or broadband billUp to 3 months
Gas connection card or book, or piped gas billUp to 3 months
Bank account statement, depository (demat) account statement, or credit card statementUp to 3 months
Certificate of address signed by an MP, MLA, Municipal Councillor or Gazetted Officer (original)None stated
Employer's certificate (original)None stated

What counts as proof of date of birth?

This is where most people get stuck now. Aadhaar, ration card and pensioner card are not accepted as date-of-birth proof. Give one of these instead.

Born on or after 1 Oct 2023Born before 1 Oct 2023 (any one)
Birth certificate issued by the municipal authority, a Registrar of Births and Deaths or another authorised office, or an Indian consulateBirth certificate from the same authorities
Indian passport, driving licence or voter ID
Matriculation (Class 10) certificate or mark sheet of a recognised board
Pension payment order, or marriage certificate from the Registrar of Marriages
Government or PSU photo ID, CGHS/ECHS card, domicile certificate, transgender ID, or an original affidavit sworn before a Magistrate stating your date of birth
Tip

No school certificate or birth certificate? An affidavit sworn before a Magistrate is on the list. Make sure the date in the affidavit matches the date you enter on the form. If you fix your date later, see date of birth correction in PAN.

What changed for PAN documents in April 2026?

The Income-tax Act, 2025 and the Income-tax Rules, 2026 took effect on 1 April 2026. Form 93 replaced Form 49A for Indian citizens. Protean and the Income Tax Department list these document changes:

TopicBefore 1 April 2026From 1 April 2026
Aadhaar as date-of-birth proofAcceptedNot accepted, including in Aadhaar e-KYC applications. Give a separate DOB proof.
Children born on or after 1 Oct 2023Any listed DOB proofBirth certificate from the municipal authority or another authorised office
Photo sizeSmaller photo on the older forms4.5 × 3.5 cm, colour, white background
Signature on the paper formTop and bottomBottom only, inside the box
Form for Indian citizensForm 49AForm 93 (all new PAN forms explained)

The 1 October 2023 date matches the date from which the amended birth registration law made the birth certificate the main proof of date of birth in India.

Myth

"Aadhaar alone is enough for a PAN card." Not any more. Aadhaar proves identity and address, but from 1 April 2026 it is not accepted as proof of date of birth. You need one more document, such as a passport, driving licence, voter ID, birth certificate or Class 10 certificate.

Is Aadhaar mandatory for a PAN card?

Yes, for most applicants. The official FAQ says Aadhaar is mandatory for all except the exempted categories. Form 93 says every person who has Aadhaar must quote it. Protean asks for a copy of the Aadhaar letter with physical applications.

Aadhaar matters in three ways:

  • Identity and address: one Aadhaar copy covers both.
  • Your name: Form 93's instructions say the Aadhaar name will be printed on the PAN card. If Aadhaar shows initials, give the full expanded name with supporting documents.
  • Paperless filing: Aadhaar e-KYC and e-Sign use an OTP sent to your Aadhaar-linked mobile.

Who is exempt? The exempt groups notified for the Aadhaar–PAN rule are residents of Assam, Meghalaya and Jammu & Kashmir, non-residents, people aged 80 or older, and people who are not Indian citizens. The Form 93 FAQ does not repeat this list, so confirm with the centre before applying without Aadhaar. If you need to enrol first, see how to get a new Aadhaar.

A PAN quoted with Aadhaar is linked to it. If you already have a PAN that isn't linked, see how to link PAN with Aadhaar.

What documents do children and other dependent applicants need?

A child under 18 applies through a representative assessee, usually a parent or guardian. The representative fills Part E of Form 93 and signs. You need:

Whose documentWhat to give
ChildAadhaar and two photos
Child's date of birthBirth certificate if born on or after 1 Oct 2023; otherwise any DOB proof from the list
Parent or guardian (identity)Any identity proof from the list. The child's Aadhaar plus the parent's document is treated as the child's identity proof.
Parent or guardian (address)Any address proof from the list. It is treated as the child's address proof.
RepresentativePAN, or Aadhaar if no PAN

The same representative route applies to a person who is mentally ill or of unsound mind. Their own photos and date-of-birth proof are still needed. For the full process, see PAN card for minors.

What are the rules for photo, signature and document copies?

Photographs

  • Two recent colour photos, 4.5 cm × 3.5 cm, with a white background.
  • Some Protean pages still show other sizes. For a paper form, use the size printed on the form; online, follow the upload screen.
  • Paste them in the boxes on the form. Don't staple, pin or clip them.
  • Children and people applying through a representative also need photos.

Signature or thumb impression

  • Sign, or give your left thumb impression, across the left-side photo, so part falls on the photo and part on the form.
  • Keep the right-side photo clean. Form 93 says it must be clear and without any mark.
  • Sign inside the signature box on the last page. Don't add a date, rank or designation next to it.
  • A thumb impression must be attested by a Magistrate, Notary Public, Oath Commissioner or Gazetted Officer, with their official seal and stamp.

Copies, originals and attestation

  • Most proofs are given as copies. Four are originals: the MP/MLA/Councillor/Gazetted Officer certificates, the bank certificate, the employer certificate and the Magistrate affidavit.
  • The current official form and FAQs we checked don't set a self-attestation rule for copies. Some centres ask you to sign each copy. Follow what the centre or portal asks.
  • Every proof must be in your own name, and the name must match the form.
Important

Online scanned uploads have their own file size and format limits. The upload screen shows them; resize your scans to match before you start.

How do you prepare and submit your PAN documents?

Get the documents right before you open the form. The full application is explained in how to apply for a new PAN card.

Preparing and submitting PAN documents
  1. Work out who is applying and which list applies
  2. Do you have a date-of-birth proof other than Aadhaar? No: get a birth certificate, Class 10 certificate or Magistrate affidavit first (list)
  3. Check that the name and date match on every document
  4. Choose paperless (e-KYC / e-Sign) or physical submission
  5. Pay ₹66–₹107 and save the acknowledgement number
  6. Physical mode: post the signed form, photos and copies within 15 days
  7. Documents checked; PAN allotted if everything is in order
  1. Pick your document list

    Use the finder above. Adults with Aadhaar need Aadhaar plus one date-of-birth proof. Children and NRIs have extra items.

  2. Get a date-of-birth proof that isn't Aadhaar

    Pick one from the DOB table. For a child born on or after 1 October 2023, it must be the birth certificate.

    You'll know it worked when you hold a document that is on the list and shows the same date of birth you will enter.

    If you have none: apply for a birth certificate from your municipal office, or get an affidavit sworn before a Magistrate.

  3. Match names and dates across documents

    Compare your Aadhaar name with your other proofs; our name checker can help. Use the full name, with no initials or titles like Mr or Dr. Married women give their father's name in the father's name field, not the husband's.

    If the names differ: correct the document first (for Aadhaar, see fixing a name or DOB mismatch), or use a different proof that matches. Protean asks that every proof shows the name exactly as on the form; a mismatch can lead to rejection.

  4. Choose paperless or physical submission

    Paperless: Aadhaar e-KYC with e-Sign, or e-Sign/DSC with scanned documents. Nothing is posted. You still give a separate date-of-birth proof; the portal shows how. Physical: fill online or on paper, then send the signed form and copies. For the separate Aadhaar-based e-PAN route, see Instant e-PAN.

  5. Pay and save the acknowledgement

    Fees are ₹107 with a card in India (₹101 paperless) or ₹72 for e-PAN only (₹66 paperless). Digital applications add a ₹5.90 e-Sign charge. See all PAN fees and charges.

    You'll know it worked when you get an acknowledgement with a 15-digit number (Protean) by email.

  6. Post the papers in time (physical mode only)

    Send the signed acknowledgement with photos and copies of your identity, address and date-of-birth proofs, plus the Aadhaar copy. Protean's address is 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. Late papers can delay or stop the application.

Which documents do you need to correct a PAN?

Individuals use Form CR-01. It asks for a copy of your PAN, proof of identity, address and date of birth, and documentary proof of the change. The same date-of-birth rules apply, so Aadhaar won't prove a new date of birth. For each type of change, see PAN correction and update.

Which document problems cause rejection, and how do you fix them?

Your situationWhat it usually meansWhat to do
Gave only AadhaarNo valid date-of-birth proof; Aadhaar isn't accepted for DOBAdd a passport, driving licence, voter ID, birth certificate, Class 10 certificate or Magistrate affidavit.
Child born after 1 Oct 2023, no birth certificateOnly the birth certificate is listed for these childrenGet the birth certificate from the municipal office or Registrar of Births and Deaths, then apply.
Name differs between Aadhaar, proofs and formDocuments must match the application exactlyUse the full name as on Aadhaar, or correct the mismatched document first.
Electricity bill or bank statement rejectedOlder than three monthsUse a bill or statement from the last three months.
Proof is in a parent's or spouse's nameProofs must be in the applicant's name (except spouse's passport, or a parent's for a child)Use a document in your own name.
Signature or mark on the right-side photoFace is not clear for the cardSign only across the left photo; keep the right photo clean.
Thumb impression not acceptedNot attested with an official seal and stampGet it attested by a Magistrate, Notary, Oath Commissioner or Gazetted Officer.
Status shows documents not receivedPosted papers were late or missingCheck courier tracking. Papers must reach Protean within 15 days. See PAN rejected or not received.
Living outside India?

Documents for NRIs and foreign citizens

  • Indian citizens abroad use Form 93 and must give their passport number. Address proof can be a bank statement from your country of residence, or an NRE account statement.
  • Non-residents are among the groups exempt from quoting Aadhaar. Your passport can prove identity, address and date of birth.
  • If a representative assessee acts for you, they must have an Indian address.
  • Foreign citizens, including OCI and PIO card holders, use Form 95. Identity proof is a passport, OCI or PIO card, or another national or tax ID attested by apostille, an Indian embassy, high commission or consulate, or an overseas branch of an Indian scheduled bank.
  • Foreign citizens can prove address with a foreign bank statement, NRE statement, residence permit, FRO registration certificate or a visa with an appointment letter or contract from an Indian company (plus the employer's original certificate of Indian address). See PAN for NRIs and foreign citizens.
  • A card posted abroad costs ₹1,017 (₹1,011 paperless). e-PAN only costs ₹72 (₹66 paperless).

Region not right?

Warning

Keep your document copies safe

  • Treat any call or message asking for an OTP as a red flag. An Aadhaar OTP can e-Sign a PAN application in your name.
  • Don't send Aadhaar, passport or PAN scans over WhatsApp to strangers who promise a "PAN without documents".
  • Write the purpose and date across photocopies you hand over, for example "For PAN application only".
  • The official fee is ₹66–₹107 in India. Apply on proteantech.in or utiitsl.com, or at their centres.
  • Lost money or think your documents were misused? Call the cybercrime helpline 1930. See the PAN fraud guide.

Frequently asked questions

Is Aadhaar enough to apply for a PAN card?

No. Aadhaar proves identity and address, but since 1 April 2026 it is not accepted as date-of-birth proof. Add a passport, driving licence, voter ID, birth certificate, Class 10 certificate or another listed DOB proof.

Can I apply for PAN without Aadhaar?

Only if you are in an exempt group, such as people aged 80 or older, non-residents, non-citizens and residents of Assam, Meghalaya or Jammu and Kashmir. Everyone else who has Aadhaar must quote it on Form 93. Confirm your exempt status with the centre before applying without it.

What is the best single document for PAN?

An Indian passport, driving licence or voter ID proves identity, address and date of birth together. Most applicants still give Aadhaar as well because quoting it is mandatory.

My child was born in 2024. Which documents do I need?

For children born on or after 1 October 2023, the date-of-birth proof is the birth certificate. Add the child's Aadhaar and two photos, plus your own identity and address proof as the parent or guardian.

I have no birth certificate or school certificate. What can I use for date of birth?

If you were born before 1 October 2023, the list includes a passport, driving licence, voter ID, pension payment order, marriage certificate, government photo ID and an original affidavit sworn before a Magistrate.

Is a ration card valid for PAN?

A ration card with your photo is accepted as identity proof only. It is not accepted as address proof or date-of-birth proof.

How old can an electricity bill or bank statement be?

Not more than three months old. This applies to electricity, water, gas, landline and broadband bills, and to bank, demat and credit card statements.

What size should the PAN photo be?

Two recent colour photos of 4.5 cm × 3.5 cm with a white background. Don't staple or clip them, and sign only across the left-side photo.

Do I need to self-attest the document copies?

The current official form and FAQs we checked don't set a self-attestation rule. Some centres still ask you to sign each copy, so follow what the centre or portal asks. A thumb impression, though, must be attested by a Magistrate, Notary, Oath Commissioner or Gazetted Officer.

Do I need to post documents if I apply online?

Not if you use a paperless mode such as Aadhaar e-KYC with e-Sign, or e-Sign with scanned documents. In physical mode, the signed form and copies must reach Protean within 15 days.

Bottom line

Keep three proofs ready: identity, address and date of birth. Aadhaar covers the first two, but you need a separate date-of-birth proof, and a birth certificate for children born on or after 1 October 2023. Match names on every document before you pay. For help, call Protean on 020-27218080 or UTIITSL on 033-40802999.

Sources

  1. Income Tax Department – Annex G document table (Rule 158) (accessed 16 Oct 2026)
  2. Income Tax Department – Form 93 and instructions (photo, signature, representative) (accessed 16 Oct 2026)
  3. Income Tax Department – FAQs on Forms 93, 94, 95 and 96 (accessed 16 Oct 2026)
  4. Income Tax Department – PAN (forms, fees, e-Sign charge) (accessed 16 Oct 2026)
  5. Income Tax Department – Form CR-01 (individuals) (accessed 16 Oct 2026)
  6. Protean – Online Form 93/94: documents, 15-day rule, fees (accessed 16 Oct 2026)
  7. Protean – Do's and don'ts for PAN forms (accessed 16 Oct 2026)
  8. Protean – Major changes in PAN application forms (April 2026) (accessed 16 Oct 2026)

Page history: 16 Oct 2026, first version. 16 Oct 2026: final review (photo-size note, links to tools and Aadhaar guides).

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