Independent guide · Not the Income Tax Department, Protean or UTIITSL · We never ask for your PAN, Aadhaar number or OTP.
What Are the Types of PAN Card and How Much Does Each Cost?
A PAN comes as a printed laminated card, an e-PAN (a digitally signed PDF), or both. A new PAN with a card costs ₹107 in India (₹101 paperless). e-PAN only costs ₹72 (₹66 paperless). Instant e-PAN through Aadhaar is free. A reprint costs ₹50. All fees include GST.
- New PAN + card
- ₹107 (₹101 paperless)
- e-PAN only
- ₹72 (₹66 paperless)
- Instant e-PAN
- Free
- Reprint
- ₹50 India · ₹959 abroad
- Late linking fee
- ₹1,000
On this page
What forms does a PAN come in?
Your PAN is a 10-character number. The number never changes. What you can choose is how you hold it: as a printed card, as an electronic file, or both.
| Form | What it is | How you get it | Official cost |
|---|---|---|---|
| Physical card | A laminated plastic card with your photo, signature and a QR code | Posted to you after a new PAN, a correction or a reprint | ₹107 new (India) · ₹50 reprint |
| e-PAN | A digitally signed PDF of your PAN, with the same details and a QR code | Emailed after allotment; can be downloaded later | ₹72 alone, or included with a card |
| Instant e-PAN | An e-PAN made from your Aadhaar details on the e-Filing portal | Aadhaar number + OTP on incometax.gov.in | ₹0 |
When you apply with a card and give an email ID, you usually get the e-PAN by email too. When you pick "e-PAN only", Protean says no physical card is sent; the PDF goes to the email ID in your application.
Instant e-PAN is only for individuals who have Aadhaar with a linked mobile number. It is the cheapest and fastest route if you qualify. How Instant e-PAN works → If your Aadhaar has no working mobile, first update the mobile number in Aadhaar.
The e-PAN PDF is password-protected. Our e-PAN password helper shows the usual format, and our file unlock tool opens the PDF in your browser.
"An e-PAN is not valid. You must buy the plastic card." The Income Tax Department says an e-PAN is "a valid form of PAN". It is a digitally signed electronic PAN, so you can use the PDF or a printout of it as proof of PAN.
What is the QR code on a PAN card, and what is PAN 2.0?
The government says the QR code is not new: it has been on PAN cards since 2017–18. Scanning the code helps a bank or office check the details on the card. e-PAN PDFs carry a QR code too.
Older cards without a QR code are still valid. You don't need to buy a new card just to get the code. If an office insists on a card with a QR code, a reprint costs ₹50. Reprint a PAN card →
PAN 2.0 is a government project, announced in November 2024, to move PAN services to one paperless platform. The official FAQ said existing PANs stay valid, e-PAN would be free, and a printed card would cost ₹50 in India. How far it has rolled out can change, so check before you pay. PAN 2.0 explained →
What types of PAN holders are there?
"Type of PAN" can also mean the type of holder. The 4th letter of every PAN shows it. The fee is the same for every holder type.
| 4th letter | Holder | Example |
|---|---|---|
| P | Individual | You, a sole proprietor, a child |
| C | Company | Private or public limited company |
| F | Firm or LLP | Partnership firm, LLP |
| H | Hindu Undivided Family (HUF) | A family run by its karta |
| T | Trust | Charitable or private trust |
| A | Association of Persons (AOP) | For example, some joint ventures |
| B | Body of Individuals (BOI) | A group made only of individuals |
| L | Local authority | Municipality, panchayat |
| J | Artificial juridical person | A legal body that fits no other group |
| G | Government | A government office |
So a dummy PAN like ABCPK1234X belongs to a person. Individuals apply on Form 93; Indian entities use Form 94. PAN for companies, firms, trusts and HUFs → Not sure which form fits? Try our which-form tool.
How much does every PAN service cost?
These are the official fees, including GST, from the Income Tax Department, Protean and UTIITSL. "Paper" means you post documents or apply at a centre. "Paperless" means you sign with Aadhaar e-Sign or a digital signature and upload scans.
| Service | Paper / at a centre | Paperless online | Refundable? |
|---|---|---|---|
| New PAN, card + e-PAN, address in India | ₹107 | ₹101 | Generally no |
| New PAN, card + e-PAN, address abroad | ₹1,017 | ₹1,011 | Generally no |
| New PAN, e-PAN only (any address) | ₹72 | ₹66 | Generally no |
| Correction or update (Form CR-01 / CR-02) | Same as a new PAN: ₹107 / ₹101 with card in India, ₹1,017 / ₹1,011 abroad, ₹72 / ₹66 e-PAN only | Generally no | |
| e-Sign charge (paperless route) | — | ₹5.90 extra | Generally no |
| Instant e-PAN with Aadhaar | ₹0 | — | |
| Reprint of card, address in India | ₹50 | Generally no | |
| Reprint of card, address abroad | ₹959 | Generally no | |
| e-PAN download, soon after allotment or update | ₹0 (about 30 days at Protean, one month at UTIITSL) | — | |
| e-PAN download, after that period | ₹8.26 | Generally no | |
| PAN–Aadhaar linking after the deadline | ₹1,000 late fee | Generally no | |
Before tax, the base fee for a card in India is ₹91; for a foreign address it is ₹862. The ₹5.90 e-Sign charge is listed by the Income Tax Department on top of the paperless fee.
A correction costs the same as a new PAN, not ₹50. Protean's fee FAQ lists the same fees for a new PAN and for changes or corrections. Some websites quote ₹50 for corrections; that is the reprint fee.
More detail: apply for a new PAN, PAN correction, download e-PAN, link PAN with Aadhaar.
Which PAN services are free?
You should pay nothing official for these. A shop may still charge for its time, but the service itself is free.
- Instant e-PAN on the e-Filing portal, including checking its status and downloading it.
- Application status checks at Protean (15-digit acknowledgement number) or UTIITSL (coupon number, or PAN + date of birth).
- "Verify Your PAN" on the e-Filing portal. It needs PAN, name, date of birth and mobile, and only shows information. How to verify a PAN →
- Finding your PAN from your own records, or from the e-Filing portal after login. Find your PAN number →
- e-PAN download in the free window after allotment or a change.
- Checking PAN–Aadhaar link status. Check link status →
Which PAN do you need, and what will it cost?
Answer a few questions. The result shows the cheapest official route for your case.
| Your case | Official cost |
|---|---|
| Adult with Aadhaar, e-PAN is enough | Instant e-PAN: ₹0 |
| New PAN with card, India | ₹107 / ₹101 paperless |
| New PAN with card, foreign address | ₹1,017 / ₹1,011 paperless |
| New PAN, e-PAN only | ₹72 / ₹66 paperless |
| Lost card, India | Reprint ₹50 |
| Lost card, abroad | Reprint ₹959 |
| Change or correct details | Same as a new PAN |
| PDF copy, within about 30 days | ₹0 |
| PDF copy, later | ₹8.26 |
| PAN–Aadhaar link after the deadline | ₹1,000 late fee |
How do you make sure you pay the right fee?
Most overpayments happen because people pick the wrong option before paying. Follow these steps on Protean or UTIITSL.
- Choose the service: new PAN, correction, reprint or download
- Do you need a printed card? No: choose e-PAN only (₹72 or ₹66)
- Can you sign with Aadhaar e-Sign or a digital signature? No: use the paper route (₹107 with card in India)
- Check the amount on screen, then pay by card or net banking
- Receipt and acknowledgement arrive by email
-
Choose the right service
Pick "new PAN" only if you have never had a PAN. For wrong details, choose the change or correction request. For a lost card with correct details, choose reprint. Holding two PANs is not allowed.
If you already have a PAN and apply again, you may end up with a duplicate. Surrender a duplicate PAN →
-
Decide between card and e-PAN only
The form asks whether you want a physical card. If the e-PAN is enough, say no. That saves ₹35 in India and much more abroad.
-
Pick paperless or paper
Paperless means e-KYC and e-Sign with an Aadhaar OTP, or a digital signature certificate. The fee is ₹6 lower, but the ₹5.90 e-Sign charge is added, so the real gain is speed: nothing is posted. The paper route means printing the acknowledgement and posting documents.
If you choose paper, your documents must reach Protean within 15 days, so post them soon after you apply.
-
Check the amount, then pay once
Compare the amount on the payment page with the fee table. Pay from your own card or net banking. If the page hangs, don't press pay again straight away.
If money left your account but no receipt came, wait and check your email and bank SMS first. See problems and fixes.
-
Save the receipt and acknowledgement
Download both PDFs and keep the acknowledgement number. You need it to track the application. Check PAN application status →
You'll know it worked when the payment receipt and the acknowledgement arrive by email. Protean's acknowledgement number has 15 digits.
Why does an agent charge more than the official fee?
A cyber café, CA or agent charges for filling the form, scanning papers and fixing mistakes. That is a service charge. It is separate from the official fee that goes to Protean or UTIITSL.
- Ask what the official fee is and what their service charge is, before they start.
- Ask for the official payment receipt. It shows the real amount paid, such as ₹107 or ₹50.
- Make sure the application uses your own mobile number and email, so the e-PAN and OTPs reach you.
- Websites charging far more than the official fee are agents, not the government. Some may be fake.
How can you pay, and can you get a refund?
Payment modes: The Income Tax Department lists credit card, debit card, demand draft and net banking. The payment page may show other options, such as UPI; use what it offers. Paperless applications are paid online.
Refunds: A refund guide on Protean's blog says the PAN fee is generally non-refundable when an application is rejected because of the applicant's own mistake. The same guide lists two cases where a refund may be possible: paying twice for the same application, and money debited when no acknowledgement was created.
For a refund request, keep the transaction ID, date and time, bank details and a screenshot. Write to Protean at [email protected], the email listed on the Income Tax Department's PAN contact page. For UTIITSL, call 033-40802999. Other numbers are in our PAN customer care guide.
What can go wrong with PAN fees, and how do you fix it?
| Your situation | What it usually means | What to do |
|---|---|---|
| Paid twice for one application | The page timed out and you paid again | Keep both transaction IDs. The extra payment may reverse on its own; if not, email Protean or call UTIITSL with both IDs. |
| Money debited, no acknowledgement | The payment went through but the site failed to finish | Wait a few hours and check your email. Then contact the service with the transaction ID and a screenshot. Don't apply again the same day. |
| Agent charged much more than the fee | A service charge was added to the official fee | Ask for the official receipt. Next time, agree the service charge first, or use Instant e-PAN yourself. |
| Paid for a card but only want e-PAN | The card option was chosen on the form | The fee is generally not refunded. The card will usually still be posted. |
| Site asks ₹8.26 to download e-PAN | The free download window has ended | Pay ₹8.26, or use the e-Filing portal if your PAN came through Instant e-PAN. |
| Paid ₹50 for a "correction" | You paid for a reprint, which doesn't change details | File a proper correction request on Form CR-01 or CR-02. |
| Paid the ₹1,000 linking fee but link not done | The link request was not submitted, or names don't match | Submit the link request on e-Filing. Linking problems → |
| Paid for a card but it never arrived | Card is in transit, returned or the address was wrong | Check status and download the e-PAN meanwhile. PAN not received → |
PAN fees for NRIs and foreign citizens
- A card posted abroad costs ₹1,017 (₹1,011 paperless). A reprint posted abroad costs ₹959.
- e-PAN only costs ₹72 (₹66 paperless), the same as in India. For most uses this is the smarter choice.
- Instant e-PAN needs Aadhaar with a working Indian mobile number for the OTP.
- Pay with an Indian or international card where the payment page accepts it.
- Foreign citizens apply on Form 95. PAN for NRIs and foreign citizens →
Region not right?
Fee scams to watch for
- Fake "PAN 2.0" and "download e-PAN" emails with links have been reported. The government's PAN 2.0 FAQ says existing PANs stay valid.
- Treat any call or message asking for an OTP as a red flag. An OTP can sign or approve something in your name.
- Pay only on incometax.gov.in, proteantech.in or utiitsl.com. Check the address bar before paying.
- Treat any demand for a "penalty" for an old card without a QR code as a red flag. Older cards remain valid.
- Lost money? Call the cybercrime helpline 1930 quickly. PAN fraud guide →
Frequently asked questions
What is the fee for a new PAN card?
In India, ₹107 with a printed card if you post documents, or ₹101 paperless. An e-PAN only costs ₹72, or ₹66 paperless. A card posted abroad costs ₹1,017, or ₹1,011 paperless. All amounts include GST.
Is an e-PAN valid without the plastic card?
Yes. The Income Tax Department calls the e-PAN a valid form of PAN. It is digitally signed, so you can use the PDF or a printout as proof of PAN.
Is Instant e-PAN really free?
Yes. The Income Tax Department says Instant e-PAN is paperless, online and free of cost. You need an Aadhaar number with a linked mobile number for the OTP.
How much does a PAN correction cost?
The same as a new PAN: ₹107 with a card in India (₹101 paperless), ₹1,017 abroad (₹1,011 paperless), or ₹72 / ₹66 for e-PAN only. ₹50 is the reprint fee, not the correction fee.
How much is a duplicate or reprint PAN card?
A reprint costs ₹50 for an Indian address and ₹959 for a foreign address. Use it only if your details are correct.
Why is the website asking ₹8.26 to download my e-PAN?
Protean allows free downloads for about 30 days after allotment or an update, and UTIITSL for one month. After that, the download costs ₹8.26.
Can I get a refund if I paid twice?
A refund guide on Protean's blog lists double payment as a case where a refund may be possible. Keep both transaction IDs and contact the service if the extra payment doesn't reverse on its own.
How much can a PAN agent charge?
There is no fixed official service charge for agents. Their charge is extra to the official fee, so agree on it first and ask for the official receipt.
Do I need a new PAN card with a QR code?
No. Older cards without a QR code remain valid. If an office insists, a reprint with the latest design costs ₹50 in India.
Is the PAN fee different for a company or firm?
No. Companies, firms, trusts and HUFs pay the same official fees as individuals. Only the form differs: Form 94 for Indian entities.
Bottom line
Pick the cheapest route that fits: Instant e-PAN is free, e-PAN only costs ₹66–₹72, and a card costs ₹101–₹107 in India. Corrections cost the same as a new PAN, and a reprint is ₹50. Keep every receipt. For help, call Protean on 020-27218080 or UTIITSL on 033-40802999.
Sources
- Income Tax Department – PAN (fee table, e-Sign charge ₹5.90) (accessed 16 Oct 2026)
- Income Tax Department – Apply for PAN (base fees, payment modes, Instant e-PAN free, e-PAN valid) (accessed 16 Oct 2026)
- Protean – FAQ on new PAN and changes/correction (fees, reprint ₹50 / ₹959, e-PAN only) (accessed 16 Oct 2026)
- Protean blog – PAN application refund guide (refund cases) (accessed 16 Oct 2026)
- Income Tax Department – Whom to contact on PAN matters (Protean email [email protected]) (accessed 16 Oct 2026)
- PIB – PAN 2.0: A Digital Leap in Taxpayer Services (QR code since 2017–18, existing PAN valid, fees) (accessed 16 Oct 2026)
- UTIITSL – PAN services (accessed 16 Oct 2026)
Page history: 16 Oct 2026, first version.