1. What Is PAN Registration?
Permanent Account Number (PAN) is a ten-character alphanumeric identifier issued by the Income-tax Department, Government of India. It helps identify a taxpayer or entity in income-tax records and in prescribed tax-related and financial transactions. PAN is issued as a physical card or in electronic form (e-PAN).
A PAN is not a business licence, GST registration or TAN. It is an income-tax identification number. Whether an individual or organisation needs PAN depends on the applicable provisions and the transactions or activities involved.
Before starting a new application, check whether a PAN has already been allotted in the applicant's name. A second PAN should not be requested merely because the physical card is lost, damaged or not received.
2. New PAN Application Forms Applicable from 1 April 2026
The Income-tax Rules, 2026 introduced category-specific forms for fresh PAN allotment. Select the form according to the applicant's citizenship and legal status.
| Form | Who should use it? | Application category |
|---|---|---|
| Form 93 | Individual who is an Indian citizen | Indian individual, including an eligible NRI/RNOR applicant |
| Form 94 | Non-individual entity formed or incorporated in India | For example, an Indian company, LLP, firm, trust, HUF, AOP or BOI, as applicable |
| Form 95 | Individual who is not an Indian citizen | Foreign individual applying for PAN |
| Form 96 | Entity formed or incorporated outside India | Foreign entity applying for PAN |
Existing PAN holders: Do not use a fresh allotment form to obtain a second number. The Income Tax Department lists Form CR-01 for individual PAN data changes/corrections and Form CR-02 for non-individual applicants. Use the relevant correction or reprint route.
Source: Income Tax Department, PAN guidance under the Income-tax Act, 2025 and Income-tax Rules, 2026.
3. Who Can Apply for PAN?
Depending on the circumstances and the applicable requirements, PAN applications may be made by individuals and eligible entities, including:
- Indian citizens who require PAN for tax or prescribed financial transactions.
- Non-resident Indians and other eligible Indian citizens applying from outside India.
- Companies, limited liability partnerships (LLPs), partnership firms and other eligible Indian entities.
- Trusts, Hindu Undivided Families (HUFs), Associations of Persons (AOPs) and Bodies of Individuals (BOIs), where applicable.
- Foreign individuals and foreign entities that require PAN for relevant transactions or tax compliance in India.
- Minors, through the applicable representative assessee process.
Important note for proprietorship businesses
The Income Tax Department's PAN form instructions state that, for a sole-proprietorship concern, the proprietor should apply for PAN in their own name. A trade name by itself does not make the proprietorship a separate PAN applicant. Review the proprietor's details and supporting documents before selecting the application form.
4. Documents Required for PAN Registration
Under Rule 158 of the Income-tax Rules, 2026, supporting documents are required for proof of identity, proof of address and proof of date of birth or date of incorporation, as applicable to the applicant. The accepted list differs by applicant type and form.
Common documents for an Indian individual (Form 93)
| Document | Identity | Address | Date of birth |
|---|---|---|---|
| Aadhaar card | Yes | Yes | No |
| Indian passport | Yes | Yes | Yes |
| Driving licence | Yes | Yes | Yes |
| Elector's Photo Identity Card (Voter ID) | Yes | Yes | Yes |
| Recognised board matriculation certificate or marksheet | No | No | Yes |
| Birth certificate issued by the competent authority | No | No | Yes |
| Recent electricity, water, landline/broadband or gas bill | No | Yes* | No |
| Recent bank or credit-card statement | No | Yes* | No |
*Some address documents are subject to the age limits and conditions specified in the official document list. This is a practical summary, not an exhaustive list. Check the current Form 93 instructions before filing.
Documents for companies, LLPs, firms and other entities (Form 94)
Entity applications require documents prescribed for the relevant legal form, such as proof of incorporation or formation and the required address and authorised-representative details. The exact evidence differs between a company, LLP, partnership firm, trust, HUF and other applicant categories. Review the Form 94 instructions rather than using an individual's document checklist for an entity.
Documents for foreign applicants (Forms 95 and 96)
Foreign individuals and foreign entities have separate requirements. Depending on the applicant and circumstances, documents may include a passport, overseas or Indian residence evidence, and a Tax Identification Number (TIN). Attestation, apostille or consular certification may be required for certain overseas documents. Check the relevant official form instructions before submission.
5. Step-by-Step PAN Registration Procedure
- Confirm whether PAN already exists.
Check the applicant's PAN position before filing. If PAN has already been allotted, use the correction, reprint or download service as appropriate. - Identify the correct applicant type.
Decide whether the application is for an Indian individual, Indian entity, foreign individual or foreign entity. - Select the current application route.
Use Form 93, 94, 95 or 96, as applicable. Eligible individuals may instead use the free Instant e-PAN facility. - Prepare the supporting documents.
Match the identity, address and date-of-birth/incorporation evidence to the current form instructions. - Complete and review the application.
Check the applicant's full name, date of birth/incorporation, address, contact details and supporting documents carefully before final submission. - Complete verification and payment, if applicable.
Follow the selected portal's instructions for e-KYC, e-Sign, DSC, document submission and any applicable application or card-dispatch fee. - Save the acknowledgement and track the request.
Keep the acknowledgement/reference number and use the service provider's official status facility to follow the application.
After final submission, the application may not be editable. The Income Tax Department advises that incomplete or deficient applications can be treated as invalid. Review every field and attachment before submitting.
6. Free Instant e-PAN: Who Is Eligible?
The Income Tax e-Filing portal provides a free, paperless Instant e-PAN service for eligible individuals. It is intended for an individual who has not already been allotted PAN and can complete the required Aadhaar-based verification.
- The applicant must not already have a PAN.
- The applicant must not be a minor on the date of request.
- The applicant must have a valid Aadhaar number linked to an active mobile number for OTP verification.
- The applicant must be able to use DigiLocker for the required information and document flow.
- The applicant must not fall within the excluded representative-assessee category described by the portal.
Instant e-PAN is issued in electronic form and is a valid PAN. It is not the same as a paid assisted application for a physical card. Check eligibility and apply directly through the official e-Filing portal.
Read the official Instant e-PAN eligibility and instructions7. Why Is PAN Important?
PAN is used to identify taxpayers and is required for income-tax filing and specified tax-related or financial transactions under the applicable rules. Common situations where PAN may be requested include:
- Filing an income-tax return when the applicant is required to file one.
- Specified banking, investment and other financial transactions.
- Tax deduction or collection reporting where PAN is required to be quoted.
- Business and entity tax records and prescribed compliance activities.
- Communication and record matching with the Income-tax Department.
Having a PAN does not by itself mean that a person must file an income-tax return in every year. Return-filing obligations depend on the applicable provisions and the person's circumstances.
8. PAN Correction, Reprint and Application Status
If PAN has already been allotted, do not submit a fresh allotment application simply to receive another card or update a detail. Use the appropriate existing-PAN service:
- Correction or change: Use the current PAN correction process (Form CR-01 for individuals or Form CR-02 for non-individuals, as listed by the Income Tax Department).
- Lost or damaged physical card: Request a reprint using the existing PAN details.
- e-PAN download: Use the relevant official portal and follow its identity-verification process.
- Application tracking: Use the acknowledgement or reference number on the portal where the application was filed.
A person should not hold more than one PAN. If you suspect that another PAN has already been allotted in your name, resolve that issue through the Income Tax Department rather than making another fresh application.
9. PAN Application Fees and Processing Time
The payable amount depends on the application route, applicant category, communication address, whether a physical PAN card is requested, and the current portal fee schedule. The free Instant e-PAN facility is available only to eligible individuals. Other online or assisted routes may carry application, card-dispatch or service-provider charges.
Aaranyak Consultancy assistance fee: ₹400 as currently displayed for this service. This is a private consultancy fee and is separate from any official fee charged by the authorised portal or service provider. Confirm the complete amount, including any applicable taxes and dispatch charges, before authorising payment.
There is no guaranteed PAN allotment or delivery time. Actual processing depends on document quality, verification, application completeness and the concerned authority. We therefore do not promise a fixed seven-day government processing period.
10. PAN Registration Assistance by Aaranyak Consultancy
Aaranyak Consultancy provides private documentation and application assistance for customers who need help understanding the PAN process. Depending on the case, our support may include:
- Initial review of applicant type and the appropriate current PAN form.
- Checklist guidance for identity, address and date-of-birth/incorporation documents.
- Assistance with checking application details before submission.
- Guidance on acknowledgement, status tracking and the relevant correction or reprint route.
Need help checking your PAN documents?
Speak with our team before you submit your application.
11. Official PAN Application Resources
For current forms, document rules, eligibility, fees and status facilities, refer to the Government and designated PAN service-provider websites:
- Income Tax Department – PAN information, forms and FAQs
- Income Tax e-Filing – Instant e-PAN service
- Protean eGov – PAN applications and services
- UTI Infrastructure Technology and Services Limited – PAN services
This page is an informational guide and is not a substitute for the current statutory rules, application instructions or advice from the Income Tax Department. Rules, forms, document lists and charges can change; verify them on the official portal before filing.
12. Frequently Asked Questions About PAN Registration
Which form is used for a new PAN application in 2026?
From 1 April 2026, Form 93 is for Indian-citizen individuals, Form 94 is for Indian entities, Form 95 is for individuals who are not Indian citizens, and Form 96 is for foreign entities. Choose the form that matches the applicant.
Can I apply for PAN online?
Yes. New PAN applications can be submitted online through the official UTIITSL or Protean eGov portals. Eligible individuals who have never been allotted PAN can also use the free Instant e-PAN service on the Income Tax e-Filing portal.
Is Aadhaar enough for PAN application?
Aadhaar can be used as proof of identity and address where applicable, but it is not accepted as proof of date of birth under the current document list. A separate prescribed date-of-birth document is required.
Who is eligible for free Instant e-PAN?
The service is for an individual who has not already been allotted PAN, is not a minor on the date of request, has a valid Aadhaar linked to an active mobile number and can access DigiLocker. Other exclusions may apply under the official rules.
Can a person apply for a second PAN?
No. A person should not apply for another PAN if one has already been allotted. For a lost card, reprint or download the existing PAN; for incorrect details, use the applicable correction process.
How long does PAN registration take?
The processing time depends on the application route, document verification, completeness of the information and the processing authority. Aaranyak Consultancy cannot guarantee an allotment or delivery date.
Can a minor apply for PAN?
Yes. A minor can have a PAN application filed through the applicable representative assessee process. The prescribed documents of the minor and the representative assessee must be checked against the current instructions.
Is PAN the same as TAN?
No. PAN identifies a taxpayer or entity. TAN identifies a person or entity responsible for specified tax deduction or collection compliance. PAN does not replace TAN where TAN is required.
