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PAN Guide · FY 2025-26

Apply for a PAN Card Online —
Fee, Documents & Instant e-PAN

How to apply for a new PAN through Protean (NSDL) or UTIITSL with Form 49A, the exact fee and timeline, the documents you need, and the free instant e-PAN route via Aadhaar OTP.

Updated for 2026 CA Reviewed NSDL / UTIITSL & e-PAN
Rs 107New PAN fee
FreeInstant e-PAN
~10 mine-PAN via Aadhaar
15-20 daysPhysical card
Quick Answer

You can apply for a new PAN card online on the Protean (NSDL) or UTIITSL portal using Form 49A (Indian citizens) or 49AA (foreign citizens). The fee is Rs 107 for an Indian delivery address and Rs 1,017 for a foreign address; a physical card arrives in about 15-20 working days. If you have an Aadhaar with a linked mobile, you can instead get a free instant e-PAN in roughly 10 minutes on the Income Tax e-filing portal using Aadhaar OTP.

New PAN (India) Rs 107
Foreign address Rs 1,017
Instant e-PAN Free
Delivery 15-20 days
PAN 2.0 is rolling out

The Government has approved the PAN 2.0 project (CCEA, 25 Nov 2024) to issue a QR-code enabled PAN and bring PAN/TAN services onto a single unified Income-Tax portal, with a free e-PAN sent to your registered email. Your existing PAN stays valid — you need not reapply. Until the unified portal is fully live, the Protean (NSDL) and UTIITSL portals below remain the standard route.

Step by step

How to Apply for a New PAN Card Online

Two authorised portals issue PAN on behalf of the Income Tax Department. Both use Form 49A for resident Indians. The process is the same in outline:

Choose a portalProtean (NSDL) or UTIITSL
Fill Form 49AName, DOB, address, AO code
Upload proofsID, address, DOB, photo, sign
Pay the feeRs 107 via UPI / card / net-banking
e-Sign & trackAadhaar OTP; note the acknowledgement no.
PortalFormFee (India)e-SignTrack by
Protean / NSDL (tin-nsdl / Protean)49A / 49AARs 107Aadhaar OTPAcknowledgement no.
UTIITSL49A / 49AARs 107Aadhaar OTPCoupon no.
Income Tax portal (instant e-PAN)Aadhaar onlyFreeAadhaar OTPPAN issued in ~10 min

Fees shown are for an Indian communication address including GST. Always confirm the current fee on the portal before paying.

Never hold two PANs

Holding more than one PAN is illegal and can attract a penalty of Rs 10,000 under Section 272B. If you already have a PAN, do not apply for a new one — use "Changes or Correction in PAN Data / Reprint" instead, or request a reprint under PAN 2.0.

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Free & fastest

Get an Instant e-PAN with Aadhaar

If you are an individual who does not already have a PAN and your Aadhaar has a valid mobile number linked, the Income Tax e-filing portal issues a free instant e-PAN in about 10 minutes — no Form 49A, no fee and no documents to post.

  • Go to the Income Tax e-filing portal and select Instant e-PAN → Get New e-PAN.
  • Enter your 12-digit Aadhaar number and validate with the OTP sent to your Aadhaar-linked mobile.
  • The e-PAN (PDF) is generated and can be downloaded; it is a valid PAN for all purposes.
Instant e-PAN is individuals-only

The free instant e-PAN route works only for individual applicants who have Aadhaar and no existing PAN. Companies, LLPs, firms, HUFs and trusts must apply through Protean (NSDL) or UTIITSL with the relevant form and fee. Minors and foreign citizens also use the full Form 49A/49AA process.

Use instant e-PAN if

  • You are an individual with no PAN
  • Your mobile is linked to Aadhaar
  • You want it free and within minutes
  • A digital PDF PAN is enough for now

Use Form 49A instead if

  • You need a physical PAN card posted
  • The applicant is a company / firm / HUF
  • You are a minor or a foreign citizen
  • Your Aadhaar mobile is not updated
What to keep ready

Documents Required for a PAN Application

For a Form 49A application you provide proof of identity, address and date of birth, plus a photo and signature. Aadhaar can serve all three proofs, and Aadhaar e-Sign makes the process fully paperless.

Document typeAccepted documents
Identity proofAadhaar, Voter ID, Passport, Driving Licence
Address proofAadhaar, Voter ID, Passport, electricity bill, bank statement
Date-of-birth proofAadhaar, birth certificate, Passport, matriculation certificate
PhotographRecent passport-size colour photo (JPEG, ~2-20 KB)
SignatureSignature on white paper, scanned (JPEG, ~2-20 KB)

If you use Aadhaar-based e-Sign, no physical documents need to be posted — details are verified from UIDAI.

  • Aadhaar (or ID / address / DOB proofs)
  • Passport-size colour photograph
  • Scanned signature on white paper
  • Active mobile linked to Aadhaar (for e-Sign / e-PAN)
  • Email ID for the e-PAN and updates
  • AO code (auto-filled by the portal in most cases)
  • Payment method — UPI, card or net-banking

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Cost & timeline

PAN Fee and Delivery Timeline

Application typeFeeTimeline
New PAN — Indian addressRs 10715-20 working days
New PAN — foreign addressRs 1,01715-20 working days
Correction / reprint (existing portals)Rs 10715-20 working days
Instant e-PAN (Aadhaar OTP)Free~10 minutes
e-PAN reprint under PAN 2.0 (email)FreeSent to registered email
Physical reprint under PAN 2.0Rs 50As per dispatch

Fees include GST and are indicative; verify the current amount on the official portal before paying. PAN 2.0 physical-reprint fee is Rs 50 for a domestic address.

After you apply

How to Track Your PAN Application

  • Protean / NSDL: use the status-track page with your acknowledgement number.
  • UTIITSL: track with your application coupon number.
  • You also receive SMS and email updates at each processing stage.
Link PAN with Aadhaar

PAN-Aadhaar linking is mandatory for most taxpayers; an unlinked PAN can become inoperative and attract a fee. After you receive your PAN, check and complete linking. See our PAN-Aadhaar link guide.

Got your PAN? File your income-tax return with expert help.

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Government sourcesPAN services & instant e-PAN: incometax.gov.in · Apply for PAN: incometaxindia.gov.in · Protean (NSDL) TIN & UTIITSL — authorised PAN service providers · PAN 2.0 project: CCEA approval 25 Nov 2024 (Press Information Bureau)
People also ask

Apply PAN Card — Frequently Asked Questions

Fees & Timeline
What is the fee to apply for a new PAN card in 2026?
For a new PAN with an Indian communication address the fee is Rs 107 including GST (about Rs 91 plus GST) on both the Protean (NSDL) and UTIITSL portals. For a foreign address it is Rs 1,017. An instant e-PAN obtained through the Income Tax e-filing portal using Aadhaar OTP is free of cost. Always confirm the current fee on the portal before paying.
How long does it take to receive the PAN card?
A physical PAN card is usually delivered within about 15-20 working days from the date of application. A digital e-PAN can be downloaded once the application is approved. The instant e-PAN route via the Income Tax portal issues a PAN in roughly 10 minutes using Aadhaar OTP.
Is the instant e-PAN really free?
Yes. The instant e-PAN facility on the Income Tax e-filing portal is free for eligible individual applicants who have an Aadhaar with a linked mobile number and do not already hold a PAN. There is no fee and no Form 49A — the PAN is generated after Aadhaar OTP verification.
How to Apply
How do I apply for a PAN card online?
Go to the Protean (NSDL) or UTIITSL portal, choose "New PAN - Indian Citizen (Form 49A)", fill in your personal, address and income details, upload proof of identity, address and date of birth along with a photo and signature, pay the fee and e-sign with Aadhaar OTP. Note the acknowledgement or coupon number to track the application.
Which form is used — 49A or 49AA?
Indian citizens use Form 49A. Foreign citizens and entities incorporated outside India use Form 49AA. Both are available on the Protean (NSDL) and UTIITSL portals. Individuals who only want a free instant e-PAN use the Aadhaar-based facility on the Income Tax portal, which does not require Form 49A.
Can I apply for a PAN without Aadhaar?
Yes, you can apply on the Protean (NSDL) or UTIITSL portal using other identity, address and date-of-birth proofs, but you may then have to send physical documents by post for verification because Aadhaar-based paperless e-Sign will not be available. The free instant e-PAN route, however, needs Aadhaar. Note that PAN-Aadhaar linking is mandatory, so you will eventually need an Aadhaar.
Can a minor apply for a PAN card?
Yes. A minor can hold a PAN, but the application is made by a parent or guardian as the representative assessee. A minor cannot use the instant e-PAN facility and must apply through Form 49A on the Protean (NSDL) or UTIITSL portal. When the minor turns 18, the details (photo and signature) should be updated.
Documents
What documents are required for a PAN application?
You need proof of identity, proof of address and proof of date of birth, plus a passport-size colour photograph and a scanned signature. Aadhaar can serve as all three proofs. If you use Aadhaar e-Sign, no physical documents need to be posted, as details are verified from the UIDAI database.
Is a PAN card valid as address proof?
No. A PAN card is accepted as proof of identity and proof of date of birth, but it does not carry the holder's address, so it is not valid address proof. Use Aadhaar, a passport, a Voter ID or a utility bill as address proof instead.
Correction & Duplicate
How do I correct details or reprint a lost PAN card?
Use "Changes or Correction in existing PAN Data / Reprint of PAN Card" on the Protean (NSDL) or UTIITSL portal. Enter your existing PAN, update the fields that need correcting (name, date of birth, address, photo or signature), upload supporting documents and pay the fee. Under PAN 2.0, an updated e-PAN can be sent free to your registered email, with a nominal fee for a physical reprint.
What happens if I have two PAN cards?
Holding more than one PAN is illegal and can attract a penalty of up to Rs 10,000 under Section 272B of the Income-tax Act. You must surrender the duplicate by filing a PAN correction/change request on the Protean (NSDL) or UTIITSL portal, specifying the PAN you want to retain.
PAN 2.0
What is PAN 2.0 and do I need to reapply?
PAN 2.0 is a Government project (approved by the CCEA on 25 November 2024) to issue a QR-code enabled PAN and consolidate all PAN and TAN services on a single unified Income Tax portal, with a free e-PAN sent to your registered email. Your existing PAN remains valid and you do not need to reapply. You can optionally request the new QR-enabled e-PAN once the service is available to you.
Will I have to pay for a PAN card under PAN 2.0?
Under PAN 2.0, allotment, updation and correction with an e-PAN delivered to your registered email are intended to be free. If you want a physical PAN card, a nominal fee (Rs 50 for a domestic address) applies. New PAN applications on the existing Protean (NSDL) and UTIITSL portals continue to cost Rs 107 for an Indian address until the unified portal is fully rolled out.
After PAN
Do I need to link my PAN with Aadhaar?
Yes, for most taxpayers PAN-Aadhaar linking is mandatory. An unlinked PAN can become inoperative, which affects filing returns, claiming refunds and higher-rate TDS. After you receive your PAN, check the linking status and complete it if required; a late-linking fee may apply.
Is PAN mandatory for filing an income-tax return?
Yes. A PAN is required to file an income-tax return, and it is also needed to open bank or demat accounts, for high-value financial transactions, property dealings and for TDS/TCS and GST compliance. Once you have your PAN, you can proceed to file your ITR.
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