Every entity that is a separate person for income tax purposes needs its own PAN. From 1 April 2026 those applications run on Form 94, which replaced the entity portion of the old Form 49A. We select the correct applicant category, assemble the entity documents, file the application and follow it to allotment.
Starting at
₹499 onwards (assistance)
Entity PAN
Companies, LLPs, firms, HUFs, trusts, societies, AOPs
Timeline
No statutory period; e-PAN typically a few working days
Form 49A tried to serve individuals and entities at once, which produced a long form with large sections that did not apply to any given applicant. Form 94 is entity only. Private and public limited companies, OPCs, Section 8 companies, LLPs, partnership firms, HUFs, trusts, societies, AOPs, BOIs and artificial juridical persons all apply on it. A sole proprietorship does not - it is not a separate person in tax law and uses the proprietor's own PAN. An entity incorporated outside India applies on Form 96, not Form 94, because the form follows the place of incorporation.
TL;DR
The applicant category you select fixes the fourth character of the PAN - C for a company, F for a firm, H for an HUF, T for a trust. It cannot be corrected afterwards by any correction form. Selecting 'association of persons' for what is actually a trust means a fresh application later, plus surrender of the wrong one.
Form 94
The entity PAN application under the Income-tax Rules, 2026, which replaced the entity portion of Form 49A on 1 April 2026.
Fourth character
Encodes the holder type and is structural. No correction form can change it - the route is a fresh application in the correct category plus surrender of the incorrect PAN.
Representative assessee
Details of the representative assessee or authorised representative, with that person's own contact details, are mandatory on Form 94. An application without them does not proceed.
Form 96
The application for an entity incorporated or formed outside India. The form follows the place of incorporation, not the type of entity.
For most companies and LLPs incorporating through the standard MCA route, PAN is allotted as part of the process and appears on the certificate of incorporation. Filing again risks a duplicate.
Entities that do not incorporate through the MCA, and companies where PAN was not allotted in the same process.
The two cases most often got wrong, in opposite directions.
A PAN identifies the entity as a taxpayer; a TAN identifies it as a deductor. A valid PAN does not cure a TAN default.
01
We fix the applicant category before anything is filed, because it determines the fourth character of the PAN and cannot be corrected afterwards.
02
Entity documents checked against the constitutive document. The entity name on the application must match it exactly - a firm whose deed says 'Sharma & Company' and whose application says 'Sharma and Co' produces a mismatch. The government fee is not refundable on rejection.
03
With representative assessee or authorised representative details and their contact details, plus a mobile number and email address for the entity - both are used for tracking and e-PAN delivery, so a shared or abandoned mailbox is a poor choice.
04
We follow the application to allotment, and file the TAN application alongside where the entity will deduct tax.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Still unsure if Entity PAN is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.
