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 / TAN Application
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PAN — All Services
PAN Services Offered by TaxClue
New PAN — Individual
First-time PAN for individual taxpayers — salaried, self-employed, business owner. Mandatory above basic income exemption threshold.
PAN Correction / Update
Correct name spelling, date of birth, address, father's name, signature or photo on existing PAN card. Same PAN number retained after correction.
PAN Reprint / Duplicate
Request a reprint of your PAN card if the original is lost, stolen, damaged, or the print has faded. Same PAN number, fresh card printed.
NRI / Foreign National PAN
PAN for NRIs, OCIs, PIOs, and foreign nationals earning income in India — required for property purchase, investment, NRO/NRE account.
Minor PAN Card
PAN for minors — required when a minor has income (FD interest, inheritance, investments), or for opening bank account and mutual fund investments.
PAN-Aadhaar Linking
PAN-Aadhaar linking is mandatory for all Indian residents. Unlinked PAN becomes inoperative — TDS deducted at higher rates and refunds are withheld.
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 / 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 Application Process — New & Correction
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 prevents most application rejections.
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. Physical PAN card: Delivered to correspondence address within 15-20 working days via India Post / courier.
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.
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.
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. For e-PAN, TaxClue ensures the PAN is linked to your Aadhaar in the same transaction.
PAN Application Fees — Official Rates
| 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 |
| 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 |
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
New TAN Registration
Form 49B · All deductors. Any 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, rent, interest, professional fees, contractor payments.
TAN Correction / Update
Update 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.
TAN Surrender
Surrender a duplicate TAN or business closure TAN. When a business closes, merges, or where multiple TANs were inadvertently issued for the same entity. All pending TDS returns must be filed before surrender.
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 |
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
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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