PAN Registration in India
PAN is the 10-character Permanent Account Number, your tax identity in India under section 262 of the Income-tax Act, 2025. Individuals with Aadhaar can get a free instant e-PAN. Others apply in Form 93 (Indian citizens, including NRIs), Form 94 (Indian companies, firms and other entities), Form 95 (foreign citizens) or Form 96 (foreign entities).
- CA-reviewed
- ₹107 govt fee
- Instant e-PAN free
- Lifetime validity
Reviewed by CA Deepak Jaiswal · Last updated 21 September 2026
PAN registration: what you need to know
The PAN follows the format AAAPL1234C, where the fourth character shows the holder type (such as P for individual or C for company) and the fifth is the first letter of the surname or name.
| Issued by | Income Tax Department (via Protean / UTIITSL) |
|---|---|
| Governing law | Section 262, Income-tax Act, 2025, and Rule 158, Income-tax Rules, 2026 (section 139A of the 1961 Act before 1 April 2026) |
| Forms (from 1 April 2026) | Form 93 (Indian citizen), Form 94 (Indian entity), Form 95 (foreign citizen), Form 96 (foreign entity) |
| Fee | ₹107 card to an Indian address; ₹1,017 card to a foreign address; ₹66 or ₹72 e-PAN only; instant e-PAN free |
| Validity | Lifetime; must stay linked to Aadhaar |
| Fastest route | Instant e-PAN via Aadhaar on the e-filing portal |
| Duplicate PAN penalty | ₹10,000 under section 272B of the 1961 Act, for defaults up to 31 March 2026 |
Which PAN form do you need?
The form depends on citizenship and on whether you are an individual or an entity, not on where you live. That is the most common mistake NRIs make.
| You are | Form from 1 April 2026 | Old form |
|---|---|---|
| An Indian citizen, living in India or abroad (NRI) | Form 93 | Form 49A |
| An Indian company, LLP, firm, trust, HUF or other non-individual | Form 94 | Form 49A |
| A foreign citizen, including an OCI cardholder | Form 95 | Form 49AA |
| A company or entity incorporated outside India | Form 96 | Form 49AA |
These forms are prescribed under Rule 158 of the Income-tax Rules, 2026, and PAN itself is governed by section 262 of the Income-tax Act, 2025. Aadhaar is mandatory for Form 93 applicants unless you fall in an exempt category, and initials are not allowed in the name.
A PAN is the starting point of tax identity
Mandatory tax identity
You need a PAN to file an income tax return, whichever tax regime you choose.
Banking and investments
Needed to open bank or demat accounts and for high-value transactions that the Income-tax Rules list.
Entity prerequisite
Companies, LLPs, firms and trusts must hold a PAN; it is also required for GST and TAN registration.
Avoid higher TDS
Quoting a valid, Aadhaar-linked PAN keeps you out of the higher TDS rate that applies without a PAN.
In plain language
The Permanent Account Number that identifies a taxpayer.
The PAN application forms from 1 April 2026: 93 for Indian citizens, 94 for Indian entities, 95 for foreign citizens and 96 for foreign entities. They replace Form 49A and 49AA.
A free, paperless PAN issued through Aadhaar on the income tax portal.
The two agencies that process PAN applications for the department.
Almost everyone in the financial system
A PAN is needed whichever tax regime you choose. Companies and firms cannot use the free instant e-PAN: they apply in Form 94 through Protean or UTIITSL, and a new company gets its PAN with its certificate of incorporation. Buying property? You need the seller's PAN for a property purchase before you pay.
- Individuals with taxable income and anyone filing an income tax return.
- Companies, LLPs, partnership firms, trusts and societies, which must hold a PAN.
- Non-residents earning income in India or investing in Indian assets.
- Anyone carrying out high-value transactions that the Income-tax Rules list, such as large bank deposits or property deals.
PAN registration services we offer
Individual PAN
We file resident and NRI applications and guide eligible adults to the free instant e-PAN where it fits.
Entity PAN
PAN for companies, LLPs, firms, trusts and societies, filed alongside incorporation where needed.
Foreign applicants
Form 95 for foreign citizens, including OCI cardholders, and Form 96 for foreign companies and entities, with guidance on overseas documents.
Corrections
Name, date of birth, address and photograph updates on an existing PAN.
Duplicate PAN surrender
We help surrender an extra PAN, because holding two is a penalty offence.
Aadhaar linking
We check and complete PAN-Aadhaar linking so your PAN stays operative.
PAN for NRIs, companies and foreign nationals
Government portals serve residents with Aadhaar well. The cases below are where a CA saves you a rejected application.
NRIs (Indian citizens)
You apply in Form 93, not Form 95. Choose the card delivery address carefully: a card to a foreign address costs ₹1,017, to an Indian address ₹107. You need a PAN to file an Indian return, sell property or receive rent in India. See PAN for NRIs and, for tax on your Indian income, NRI income tax return.
Foreign citizens and OCI cardholders
You apply in Form 95 with overseas identity and address proofs. If you are investing in an Indian company or receiving income from India, the PAN also affects the TDS rate the payer applies.
Indian companies and LLPs
A company or LLP incorporated through the MCA forms gets its PAN with the certificate of incorporation. An existing entity without a PAN, or a firm, trust or society, applies in Form 94 with its registration proof. See PAN for a company and company registration.
Foreign companies
A company incorporated outside India with Indian income, or one setting up an Indian subsidiary, applies in Form 96. See Indian subsidiary registration.
PAN registration in 6 steps
- 01
Choose the route
Free instant e-PAN via Aadhaar for eligible adults, or a full application for entities, NRIs and minors.
- 02
Open the right portal
For instant e-PAN, go to incometax.gov.in, open Instant e-PAN, enter Aadhaar and verify the OTP.
- 03
Pick the correct form
For a full application, open Protean or UTIITSL and select the form for you: 93 (Indian citizen), 94 (Indian entity), 95 (foreign citizen) or 96 (foreign entity).
- 04
Fill details and upload proofs
Enter your full name exactly as per proof (initials are not allowed), choose whether your father's or mother's name is printed on the card, and upload identity, address and date of birth proof.
- 05
Pay and e-sign
Pay the fee online: ₹107 for a card to an Indian address or ₹1,017 to a foreign address, then e-sign or send the signed acknowledgement.
- 06
Receive e-PAN and card
Receive the e-PAN by email, followed by the physical card if you chose one.
What you will need to keep ready
Individuals
- Proof of identity: Aadhaar, passport, voter ID or driving licence
- Proof of address: Aadhaar, utility bill, bank statement or rent agreement
- Proof of date of birth: birth certificate, passport or matriculation certificate
- Recent passport-size photograph and signature
Entities
- Certificate of incorporation (companies, LLPs)
- Partnership deed (firms)
- Trust deed (trusts)
- Registration certificate (societies, AOPs, BOIs)
New rules from 1 April 2026
- Choose father's or mother's name to print on the card
- Aadhaar is mandatory for Form 93 applicants, unless exempt
- Form 94, 95 and 96 applicants attach entity or overseas proofs
- Initials are no longer allowed in the name field
Instant e-PAN vs full PAN application
Want us to do the instant e-PAN for you? See instant e-PAN.
| Point | Instant e-PAN | Protean / UTIITSL application |
|---|---|---|
| Who can use | Eligible adult individuals with Aadhaar | Indian citizens including NRIs and minors, foreign citizens, companies, firms and foreign entities |
| Fee | Free | ₹107 (Indian address), ₹1,017 (foreign address) |
| Form | Aadhaar based, no form upload | Form 93, 94, 95 or 96 |
| Output | e-PAN PDF only | e-PAN plus physical card |
Transparent fees, no surprises
Our professional fee for a PAN application is ₹499. Government fees are paid to the PAN agency and shown separately.
For eligible adult individuals with Aadhaar linked to mobile.
- Eligibility check and Aadhaar verification
- Instant e-PAN application via the income tax portal
- e-PAN PDF download support
- PAN-Aadhaar linking confirmation
For NRIs, minors, and individuals needing a physical card.
- Form 93 to 96 preparation and filing
- Document review and proof reconciliation
- Name and parent's-name check against your proofs
- Tracking until e-PAN and physical card delivery
For companies, LLPs, firms, trusts and societies.
- PAN filed alongside incorporation where applicable
- Entity proof preparation (CoI, deed, certificate)
- Coordination with Protean / UTIITSL
- Duplicate PAN surrender and corrections, if needed
| Fee | Amount |
|---|---|
| Regikart professional fee, new PAN (individual or entity) | ₹499 |
| Government fee, physical card to an Indian address | ₹107 (₹91 plus GST) |
| Government fee, physical card to a foreign address | ₹1,017 (₹862 plus GST) |
| Government fee, e-PAN only | ₹72, or ₹66 in paperless mode |
| Instant e-PAN through Aadhaar | Free |
| PAN correction or duplicate surrender | ₹499 plus the agency fee |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 21 September 2026.
A PAN that is not linked to Aadhaar becomes inoperative. If yours is, see link PAN with Aadhaar.
A CA-led PAN filing partner
CA and CS led
Applications reviewed by qualified Chartered Accountants and Company Secretaries before filing.
Pan-India service
Offices in Kolkata (head office), Delhi and Bengaluru; we serve 250+ clients across India.
Forms 93 to 96 ready
We file under the Income-tax Rules, 2026 in the right form, 93, 94, 95 or 96.
Aadhaar linking handled
We complete and confirm PAN-Aadhaar linking so your PAN stays operative.
Fixed transparent pricing
₹499 professional fee, with the government fee shown separately.
End-to-end support
From application to corrections and duplicate surrender.
How we keep your PAN clean and operative
Name mismatch with Aadhaar
A mismatch causes rejection or a PAN in the wrong name. We reconcile details before filing.
Using the wrong form
Indian citizens, including NRIs, use Form 93; foreign citizens use Form 95; entities use Form 94 or 96. We pick the right one.
Holding a duplicate PAN
A second PAN can attract a penalty (₹10,000 under the 1961 Act). We surrender extras and keep one active PAN.
Inoperative PAN
An unlinked PAN stops working. We complete PAN-Aadhaar linking to keep it operative.
Missing PAN on high-value transactions
PAN is mandatory for specified transactions like large deposits and property deals; missing it triggers reporting.
Hand-off the paperwork, keep your time
| Aspect | Doing it yourself | With Regikart |
|---|---|---|
| Choose correct form | Confusion between old 49A and 49AA and new Forms 93 to 96 | Form picked by citizenship and entity type |
| Document reconciliation | Risk of Aadhaar name mismatch and rejection | Pre-checked against Aadhaar and other proofs |
| Instant e-PAN eligibility | Unclear if you qualify | Eligibility verified before route is chosen |
| Aadhaar linking | Often missed, PAN goes inoperative | Linking completed and confirmed |
| Duplicate PAN | Penalty risk for holding two PANs | Extra PAN surrendered properly |
| End-to-end tracking | Manual follow-ups with portals | We track till card delivery |
PAN under the Income-tax Act, 2025
From 1 April 2026, PAN is governed by section 262 of the Income-tax Act, 2025 and Rule 158 of the Income-tax Rules, 2026. Section 139A of the 1961 Act applied before that. Keeping one PAN, linked to Aadhaar and quoted correctly, keeps it operative and avoids penalties.
- Section 262, Income-tax Act, 2025
Requires specified persons to obtain a PAN and quote it on returns, challans and prescribed transactions. Rule 158 sets the application forms.
- 2026 form change
From 1 April 2026, Forms 93 and 94 replace Form 49A, and Forms 95 and 96 replace Form 49AA. Initials are not allowed in the name.
- PAN-Aadhaar linking
A PAN must remain linked to Aadhaar; an unlinked PAN becomes inoperative and triggers higher TDS.
- Penalty for PAN defaults
Under section 272B of the 1961 Act, holding more than one PAN, failing to quote PAN or quoting a false PAN attracted a penalty of ₹10,000. From 1 April 2026, the Income-tax Act, 2025 governs the consequence.
Frequently asked questions
Quick answers on fees, forms, the 2026 changes, instant e-PAN eligibility and duplicate PAN penalties.
Build the rest of your setup around your PAN
Get your PAN sorted, the right way
Whether it is an individual e-PAN, an NRI or foreign-citizen application in Form 93 or 95, or a company PAN in Form 94, we file it under the Income-tax Rules, 2026 and track it till delivery.
- Forms 93 to 96
- Instant e-PAN guidance
- Aadhaar linking confirmed
- Card delivery tracked