PAN Registration in India
PAN is the 10-character Permanent Account Number, your tax identity in India under Section 139A. Individuals with Aadhaar get a free instant e-PAN; companies, firms and NRIs apply in Form 93 or Form 95.
- CA-reviewed
- Rs 107 govt fee
- Instant e-PAN free
- Lifetime validity
Reviewed by CA & CS Team · Regikart | Last Updated: 28 May 2026
PAN registration means applying for a Permanent Account Number under Section 139A. Individuals can get a free instant e-PAN via Aadhaar; companies, firms and NRIs apply in Form 93 or Form 95. Card fee is about Rs 107 within India.
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 139A, Income Tax Act 1961 |
| Forms (from 1 April 2026) | Form 93 (resident), Form 95 (non-resident) |
| Fee | About Rs 107 within India; Rs 1,017 abroad; e-PAN free |
| Validity | Lifetime; must stay linked to Aadhaar |
| Fastest route | Instant e-PAN via Aadhaar, about 10 minutes |
| Duplicate PAN penalty | Rs 10,000 under Section 272B |
Real outcomes for real taxpayers
Regikart filed my Form 95 PAN application and coordinated the document attestation. The e-PAN reached me by email within ten days.
They issued the company PAN along with incorporation. Everything was filed correctly and we received the PAN with the CoI.
I had a duplicate PAN issue. The team surrendered the extra one and got my Aadhaar properly linked so the PAN became operative again.
A PAN is the starting point of tax identity
Mandatory tax identity
PAN is required to file an income tax return under both the old and the new regime under Section 115BAC.
Banking and investments
Needed to open bank or demat accounts and to carry out specified transactions under Rule 114B.
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, for residents and non-residents, replacing 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.
The upgraded PAN framework with an e-PAN carrying a QR code.
Almost everyone in the financial system
A PAN is needed under both the old and the new tax regime under Section 115BAC. Companies and firms cannot use the free instant e-PAN and must apply through Protean or UTIITSL.
- 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 specified high-value transactions under Rule 114B, 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 filing for non-residents and foreign entities, including document attestation guidance.
Corrections
Name, date of birth, address and photograph updates on an existing PAN.
Duplicate PAN surrender
We help surrender an extra PAN to avoid the Section 272B penalty.
Aadhaar linking
We check and complete PAN-Aadhaar linking so your PAN stays operative.
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 Form 93 for residents or Form 95 for non-residents.
- 04
Fill details and upload proofs
Enter details exactly as per proof, including the now-mandatory mother's name, and upload identity, address and DOB proof.
- 05
Pay and e-sign
Pay the fee online, about Rs 107 within India or Rs 1,017 abroad, and e-sign or send the signed acknowledgement.
- 06
Receive e-PAN and card
Receive the e-PAN by email, usually within 7 to 15 days for a full application, followed by the physical card.
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)
Mandatory from 2026
- Mother's name (now mandatory under Income-tax Rules 2026)
- Residential-status declaration
- Aadhaar-only applications no longer accepted
- Initials are no longer allowed in the name field
Instant e-PAN vs full PAN application
| Point | Instant e-PAN | Protean / UTIITSL application |
|---|---|---|
| Who can use | Eligible adult individuals with Aadhaar | Individuals, NRIs, companies, firms, minors |
| Fee | Free | About Rs 107 (India), Rs 1,017 (abroad) |
| Form | Aadhaar based, no form upload | Form 93 (resident) or Form 95 (non-resident) |
| Output | e-PAN PDF only | e-PAN plus physical card |
| Time | About 10 minutes | 7 to 15 working days |
Transparent fees, no surprises
Instant e-PAN is free. Full application govt fee is about Rs 107 (India) or Rs 1,017 (abroad). Regikart professional fee covers preparation, filing and follow-up.
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 or Form 95 preparation and filing
- Document review and proof reconciliation
- Mother's name and residential status declaration
- 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
| Service | Fee |
|---|---|
| Instant e-PAN (Aadhaar, eligible adults) | Free (govt) |
| Full PAN application - India dispatch | About Rs 107 (govt) |
| Full PAN application - foreign dispatch | About Rs 1,017 (govt) |
| Regikart professional fee (individual or entity) | On request |
| PAN correction or duplicate surrender | On request |
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
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, Delhi, Gurugram and Pune; remote support across all states and UTs.
PAN 2.0 ready
We file under the Income-tax Rules 2026 with Form 93 and Form 95, including QR-coded e-PAN.
Aadhaar linking handled
We complete and confirm PAN-Aadhaar linking so your PAN stays operative.
Fixed transparent pricing
Clear quotes for individuals, NRIs and entities, with no hidden extras.
End-to-end support
From application to corrections and duplicate surrender, all under one roof.
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
Residents now use Form 93 and non-residents Form 95. We pick the correct one for your status.
Holding a duplicate PAN
A second PAN risks a Rs 10,000 penalty. We surrender extras and keep one active PAN.
Inoperative PAN
An unlinked PAN stops working. We complete PAN-Aadhaar linking to keep it operative.
Ignoring Rule 114B
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 49A, 49AA, 93, 95 | Form 93 / 95 picked based on residential status |
| 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 under Section 272B | Extra PAN surrendered properly |
| End-to-end tracking | Manual follow-ups with portals | We track till card delivery |
PAN under the Income Tax Act 1961
The PAN regime is governed by Section 139A and the Income-tax Rules 2026. Compliance keeps your PAN operative and avoids the Section 272B penalty.
- Section 139A, Income Tax Act 1961
Requires specified persons to obtain a PAN and quote it on returns, challans and prescribed transactions.
- 2026 form change
From 1 April 2026, Form 93 (resident) and Form 95 (non-resident) replace Form 49A and Form 49AA. Mother's name is now mandatory.
- PAN-Aadhaar linking
A PAN must remain linked to Aadhaar; an unlinked PAN becomes inoperative and triggers higher TDS.
- Penalty under Section 272B
Holding more than one PAN, failing to quote PAN, or quoting a false PAN attracts a penalty of Rs 10,000.
Frequently asked questions
Quick answers on fees, forms, the 2026 changes, instant e-PAN eligibility and duplicate PAN penalties.
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 →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 Form 95 application or a company PAN with incorporation, our CA team files it under the Income-tax Rules 2026 and tracks it till delivery.
- PAN 2.0 ready - Form 93 / Form 95
- Instant e-PAN guidance
- Aadhaar linking confirmed
- Card delivery tracked