PAN & TAN
Application
New PAN card, PAN correction, PAN reprint, NRI PAN, minor PAN — and TAN registration, TAN correction for businesses deducting TDS. Fast NSDL / UTI portal processing with CA verification. No errors, no rejections.
PAN — All Services
PAN Services Offered by TaxClue
New PAN — Individual
Form 49A · Indian residentsFirst-time PAN for Indian individual taxpayers — salaried, self-employed, business owner. Mandatory above basic exemption income threshold.
- Aadhaar-based instant e-PAN option available
- Physical PAN card delivered by post
- CA verifies all documents before submission
PAN Correction / Update
Section 139A · Rectify errorsCorrect name spelling, date of birth, address, father's name, signature, or photo on existing PAN card. Same PAN number retained after correction.
- Supporting documents required for each correction field
- Old PAN card must be surrendered with application
- Corrected card dispatched within 15–20 working days
PAN Reprint / Duplicate
Lost, damaged, or faded cardRequest a reprint of your PAN card if the original is lost, stolen, damaged, or the print has faded. Same PAN number, fresh card printed.
- No new PAN number — same PAN reissued on new card
- FIR copy recommended if card reported stolen
- e-PAN available instantly via email (PDF format)
NRI / Foreign National PAN
Form 49AA · NSDL portalPAN for NRIs, OCIs, PIOs, and foreign nationals earning income in India — required for property purchase, investment, NRO/NRE account operations, and ITR filing.
- Passport as primary ID and address proof
- Communication address in India accepted
- Foreign entity PAN also handled (Form 49AA)
Minor PAN Card
Below 18 years — guardian appliesPAN for minors — required when a minor has income (FD interest, inheritance, investments), or for opening bank accounts and mutual fund investments in minor's name.
- Parent / guardian applies on behalf of minor
- Minor's birth certificate as age proof
- Must be updated with photo/signature on turning 18
PAN–Aadhaar Linking
Mandatory for all residentsPAN–Aadhaar linking is mandatory for all Indian residents. Unlinked PAN becomes inoperative — TDS deducted at higher rates and refunds are withheld.
- Linking requires ₹1,000 fee payment (if deadline missed)
- Name/DOB mismatch — correction required before linking
- TaxClue handles the linking and any correction needed
Who Must Have a PAN?
PAN is mandatory under Section 139A of the Income Tax Act. It's not just for taxpayers — a wide range of transactions require PAN quoting regardless of income level.
| Category | PAN Mandatory When | Form to Use | Key Document |
|---|---|---|---|
| Indian Individual | Income above basic exemption, or any financial transaction requiring PAN | 49A | Aadhaar + photo |
| Company (Pvt / Ltd) | At time of incorporation — mandatory before commencing operations | 49A | Certificate of Incorporation + MOA |
| LLP | At time of incorporation | 49A | LLP Agreement + Certificate |
| Partnership Firm | Before any business transaction, banking, or GST registration | 49A | Partnership deed + registration certificate |
| Trust / NGO | Before applying for 12A/12AB, 80G, FCRA registration | 49A | Trust deed + registration certificate |
| HUF | When HUF has separate income or assets | 49A | Karta's Aadhaar + HUF declaration deed |
| NRI | Any Indian income, property purchase, NRO/NRE account | 49AA | Passport + overseas address proof |
| Foreign Company / LLP | Indian subsidiary registration, investments, taxable income in India | 49AA | Certificate of incorporation (apostilled) |
PAN Quoting Is Mandatory for 18+ Transaction Types
PAN is not just for income tax filing. Under Rule 114B, PAN must be quoted for: cash deposits above ₹50,000, bank account opening, purchase of immovable property above ₹10 lakh, car purchase, credit card applications, mutual fund investments above ₹50,000, insurance premium above ₹50,000, hotel / restaurant bills above ₹50,000 paid in cash, foreign travel above ₹50,000, and many more. Operating without PAN in these transactions attracts a penalty of ₹10,000 under Section 272B.
PAN for Non-Individual Entities
🏢 Company (Pvt Ltd / Ltd / OPC)
- Certificate of Incorporation (CIN)
- Memorandum and Articles of Association
- Registered office address proof (rent agreement / utility bill)
- Director's PAN and Aadhaar (any one director)
- Authorised signatory details
- Company PAN is needed before opening a current account, GST registration, or ITR filing
🤝 LLP / Partnership Firm / HUF
- LLP: LLP Certificate of Incorporation + LLP Agreement
- Firm: Partnership deed (registered or notarised)
- HUF: HUF creation deed / declaration + Karta's PAN & Aadhaar
- Address proof for principal place of business
- Partners' / Karta's ID proofs
- Partnership firm PAN is separate from individual partners' PAN — both required for ITR-5 filing
🌍 NRI / Foreign National PAN (Form 49AA)
- Passport — identity and residential address proof abroad
- Overseas Bank Statement or utility bill — address proof outside India
- Communication address proof in India (if applicable)
- OCI / PIO card (if applicable)
- NRI PAN application requires physical documents with attestation from Indian Embassy or authorised CA
- e-PAN available for NRIs with Indian mobile number
🏛️ Trust / NGO / Society
- Trust deed / Memorandum of Association
- Registration certificate (under Societies Act / Trust Act / Companies Act)
- Address proof of registered office
- Authorised trustee's / managing committee member's PAN + Aadhaar
- PAN must precede 12A/12AB registration — apply for PAN first
- Once registered and PAN obtained, TaxClue can assist with 12A/80G/FCRA
PAN Application Process — New & Correction
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1
Document Review & Verification
TaxClue CA reviews your documents before submission — checking name spelling consistency across Aadhaar, passport, and supporting documents, date of birth match, and address proof currency. This is the step that prevents most application rejections. For corrections, the CA checks what evidence is needed to support the specific field being changed.
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Choose Application Route: e-PAN or Physical
e-PAN (Instant, via Aadhaar OTP): Available for Indian individuals with Aadhaar-registered mobile number. PAN allotted and e-PAN PDF delivered within minutes to registered email. No physical card — but valid for all purposes. Physical PAN card: Delivered to correspondence address within 15–20 working days via India Post / courier.
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3
Online Application via NSDL / UTI Portal
Application filed on the official NSDL (Protean) or UTI ITSL portal. Form 49A for Indian applicants, Form 49AA for foreigners. Supporting documents uploaded in PDF/JPEG format. Government fee paid online at the time of submission.
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Acknowledgement & Tracking
An acknowledgement number is generated immediately on submission. This number is used to track the status of the PAN card dispatch on the NSDL/UTI portal. TaxClue shares the acknowledgement number and tracks status on your behalf — alerting you when the card is dispatched.
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PAN Card Delivered / e-PAN Emailed
Physical PAN card delivered to your registered address within 15–20 working days. e-PAN delivered to registered email within minutes of allotment. Laminated physical card can also be ordered if needed. For e-PAN, TaxClue ensures the PAN is linked to your Aadhaar in the same transaction.
Government Fees
| Service | Dispatch within India | Dispatch outside India (NRI) |
|---|---|---|
| New PAN card (physical) | ₹107 (inclusive of GST) | ₹1,017 (inclusive of GST) |
| PAN correction / update (physical card) | ₹107 | ₹1,017 |
| PAN reprint / duplicate (physical) | ₹107 | ₹1,017 |
| e-PAN only (no physical card) | ₹66 (inclusive of GST) | Not available for NRI dispatch |
| Instant e-PAN via Aadhaar (individuals only) | Free (via income tax portal) | N/A |
TaxClue Fee Is Separate from Government Fee
The government fee listed above is paid directly to NSDL/UTI during the application. TaxClue charges a separate professional fee for CA-assisted document review, form preparation, and submission — which is quoted transparently before the engagement begins. The government fee is always passed through at cost — no markup.
PAN Correction — What Can Be Changed & What's Needed
| Field to Correct | Documents Required | Important Notes |
|---|---|---|
| Name (individual) | Aadhaar, passport, or gazette notification with correct name | Name must match Aadhaar exactly — correct Aadhaar first if needed |
| Father's name | Birth certificate, school certificate, or affidavit | Father's name change may require gazette notification |
| Date of birth | Birth certificate, school leaving certificate, Aadhaar | If Aadhaar DOB differs, correct Aadhaar first via UIDAI |
| Gender | Aadhaar with correct gender, or gazette notification | Legal gender change requires court order / gazette |
| Address | Updated utility bill, bank statement, or Aadhaar with new address | Address change is non-core — but helps for card delivery |
| Photograph / Signature | New photograph (35mm × 35mm) and fresh signature specimen | No supporting document required — just new photo/signature |
| Company name change | MCA certificate of name change + updated MOA | PAN number remains same; card reissued with new name |
| Entity address (company/LLP) | Registered address proof — rent agreement + utility bill | Must match current ROC records |
Fix the Source Document Before Fixing PAN
PAN correction applications are frequently rejected because the source document (usually Aadhaar) itself has the wrong information. If your Aadhaar has a spelling error in your name, correct the Aadhaar with UIDAI first — then apply for PAN correction. TaxClue checks for this before filing and advises on whether the base document needs correction first, saving you from a rejection and a second application fee.
TAN — All Services
TAN Services Offered by TaxClue
New TAN Registration
Form 49B · All deductorsAny person or entity liable to deduct TDS (tax deducted at source) or collect TCS must obtain a TAN before the first deduction. Required for salary, professional fees, rent, interest payments.
- Applies to companies, LLPs, firms, individuals with business income
- Government deductors use separate prefix (e.g., TAN starting with 'G')
- TAN allotted within 7–10 working days
TAN Correction / Update
Name, address, categoryUpdate TAN records for change in entity name, address, authorised signatory, or deductor category. Required to ensure TDS returns and Form 16 / 16A are correctly attributed.
- TAN number remains unchanged after correction
- Updated TAN details reflect in TRACES after processing
- Essential when company name changes post MCA filing
TAN Surrender
Duplicate TAN or business closureSurrender a duplicate or obsolete TAN when a business closes, merges, or where multiple TANs were inadvertently issued for the same entity. Using wrong TAN on TDS returns creates mismatches in TRACES.
- All pending TDS returns must be filed before surrender
- Confirm which TAN to surrender if multiple exist
- Surrender letter submitted to NSDL with supporting documents
TAN — Who Must Obtain It & For Which Payments
TAN is required under Section 203A of the Income Tax Act for any person responsible for deducting TDS or collecting TCS. Using a wrong TAN — or no TAN — on TDS returns invalidates the TDS credit for the deductee.
| Payment Type | TDS Section | Threshold | TDS Rate (Resident) |
|---|---|---|---|
| Salary to employees | Section 192 | Above basic exemption | As per slab rates |
| Interest on securities | Section 193 | ₹5,000 per year | 10% |
| Dividend | Section 194 | ₹5,000 per year | 10% |
| Interest other than securities (bank FD) | Section 194A | ₹40,000 (₹50,000 senior citizen) | 10% |
| Professional / technical fees | Section 194J | ₹30,000 per year | 10% (2% for technical services) |
| Rent of land/building/furniture | Section 194I | ₹2.4 lakh per year | 10% (land/building), 2% (plant/machinery) |
| Contractor / sub-contractor payments | Section 194C | ₹30,000 single / ₹1L aggregate | 1% (individual) / 2% (company) |
| E-commerce operator to participant | Section 194O | ₹5 lakh per year | 1% |
| Purchase of immovable property | Section 194IA | ₹50 lakh | 1% (buyer deducts, no TAN required) |
| Payments to NRI (Sec 195) | Section 195 | Any payment exceeding tax treaty threshold | DTAA rate or 30%+ as applicable |
TDS Deducted Without TAN = Invalid TDS Credit for the Deductee
If a business deducts TDS but files the TDS return with an incorrect or absent TAN, the TDS amount does not appear in the employee's or vendor's Form 26AS. They cannot claim credit for the TDS you deducted — leading to double taxation for them and demands on you. This is one of the most common TDS compliance errors TaxClue corrects for businesses taking over from a previous CA. Obtaining the correct TAN and quoting it accurately on every TDS return is foundational compliance.
TAN Application Process
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1
Identify Deductor Category
TAN application requires correct deductor category: Central / State Government, Statutory Body, Company, Branch of Company, Individual / Proprietor, Firm, AOP, Artificial Juridical Person. The category determines the TAN prefix and the filing obligations on TRACES. TaxClue identifies the correct category before applying.
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File Form 49B — NSDL Portal
Form 49B submitted online via the NSDL (Protean) portal. Requires: name and address of deductor, deductor category, PAN of the deductor entity, authorised signatory details, and office address where TDS-related records will be maintained.
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TAN Allotted — Immediate Use Permitted
TAN is typically allotted within 7–10 working days of application. A soft copy of the TAN letter is received by email. The allotted TAN can be used immediately on TDS returns and challans — you do not need to wait for the physical TAN letter. TaxClue shares the TAN allotment acknowledgement as soon as received.
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Register on TRACES for TDS Compliance
After TAN allotment, TaxClue registers the TAN on the TRACES portal (TDS Reconciliation Analysis and Correction Enabling System) — the platform for filing TDS returns, downloading Form 16 / 16A, and viewing TDS credit status. This registration is needed before the first TDS return can be filed.
PAN vs TAN — At a Glance
| Feature | PAN | TAN |
|---|---|---|
| Full form | Permanent Account Number | Tax Deduction & Collection Account Number |
| Governing section | Section 139A, Income Tax Act | Section 203A, Income Tax Act |
| Application form | 49A (India) / 49AA (foreign) | 49B |
| Who needs it | Every taxpayer, entity, and person exceeding transaction thresholds | Only those who deduct TDS or collect TCS |
| Format | 5 letters + 4 numbers + 1 letter (e.g., ABCDE1234F) | 4 letters + 5 numbers + 1 letter (e.g., MUMD12345E) |
| 4th character significance | Indicates entity type (P=person, C=company, F=firm, T=trust) | Indicates city of issue |
| Used for | ITR filing, investments, financial transactions, tax payments | TDS return filing, Form 16/16A issuance, TDS challans |
| Can one entity need both? | Yes — a company needs PAN for all tax purposes AND TAN for TDS deductions | |
| Penalty for non-compliance | ₹10,000 under Sec 272B | ₹10,000 under Sec 272BB |
Frequently Asked Questions
No — holding more than one PAN is illegal under Section 139A(7) and attracts a penalty of ₹10,000 under Section 272B. This sometimes happens inadvertently when someone applies for a new PAN after forgetting they already had one, or when errors in old applications lead to a duplicate allotment. If you have two PANs, the duplicate must be surrendered to the Income Tax Department immediately. TaxClue handles the surrender process — identifying which PAN has the correct ITR history and surrendering the other with a written letter to the jurisdictional AO.
This is a PAN correction application. For a name change after marriage, the documents required are: marriage certificate, updated Aadhaar (with new name), gazette notification (optional but strengthens the application), and your original PAN card. The most important step is to first update your name on Aadhaar via UIDAI with your marriage certificate — then apply for PAN correction with the updated Aadhaar. If Aadhaar still shows the old name and PAN shows the new name, or vice versa, it creates a PAN-Aadhaar linking failure. TaxClue sequences the process correctly.
As a freelancer receiving payments, you do not need TAN — TAN is only required for those who deduct TDS (the payers). However, if you are a freelancer who also makes payments to sub-contractors, assistants, or other vendors above the TDS thresholds (e.g., you pay an accountant more than ₹30,000 per year under 194J), then you are required to deduct TDS on those payments and need TAN. Most solo freelancers receiving payments (without making significant vendor payments) do not require TAN. If you're unsure, TaxClue will assess your payment profile and advise whether TAN is needed before you incur non-compliance liability.
An inoperative PAN has serious consequences: TDS is deducted at higher rates on your income (20% flat instead of normal rates), refunds due on your ITR are withheld, and you cannot file ITR. To reactivate: (1) Pay the ₹1,000 penalty fee on the NSDL portal using challan 280 (minor head 500). (2) Link PAN with Aadhaar on the Income Tax e-filing portal or NSDL portal within 30 days of payment. The PAN typically becomes operative again within 30 working days after successful linking. TaxClue handles the entire reactivation process including fee payment coordination and status tracking.
Yes — the company needs its own TAN. A director's personal TAN cannot be used for company TDS deductions. The company is the deductor entity, and TDS returns must be filed under the company's TAN. When the company pays salaries, professional fees, rent, or contractor payments — TDS must be deducted under the company's TAN and Form 16 / 16A issued in the company's name. TaxClue typically applies for the company's TAN simultaneously with PAN application during incorporation, so both are available from day one of operations.
e-PAN (Instant): For Indian individuals using Aadhaar-based OTP authentication — e-PAN is allotted and emailed within minutes. Available only for individuals with Aadhaar-linked mobile number. Physical PAN card: 15–20 working days after application. Delivered via India Post (Speed Post). Tracking available with acknowledgement number. TAN: TAN number allotted within 7–10 working days. Physical TAN letter follows. The allotted TAN can be used immediately — no need to wait for physical letter. TaxClue provides the TAN as soon as it is allotted so TDS compliance can begin without delay.
Get Your PAN or TAN Right — First Time
CA document verification before every submission means no rejections, no re-fees, no delays. New, correction, or reprint — handled completely.
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