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Apply for New PAN, e-PAN & PAN Services — Individuals, Businesses & Foreign Applicants

PAN is a unique 10-digit alphanumeric identification number issued by the Income Tax Department. It is widely used for income-tax compliance and for prescribed financial and other transactions. Get assistance with PAN application for individuals, businesses, companies, LLPs, HUFs, trusts, foreign individuals and foreign entities.

From 1 April 2026, fresh PAN applications are governed by the new Income-tax Rules, 2026. We help you identify the correct applicant category, select the applicable form — Form 93, Form 94, Form 95 or Form 96 — collect the right documents and take your application through to submission and tracking.

Form 93 (Indian Citizen)

Form 94 (Indian Entity)

Form 95 (Foreign Individual)

Form 96 (Foreign Entity)

Document Verification

Application Tracking

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Category-Specific Filing PAN ≠ TAN — We Explain Both 100% Confidential

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PAN Service Required

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Existing PAN

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Overview

What Is PAN & Why It Matters?

PAN stands for Permanent Account Number — a unique 10-character alphanumeric identifier allotted by the Income Tax Department. A PAN generally follows the taxpayer/entity throughout its existence and is used to identify the person or entity for tax and specified financial transactions.

A Unique 10-Character Identifier

PAN is used for income-tax return filing, e-Filing portal access, tax payment, TDS/tax-credit reconciliation and TDS certificates such as Form 16 and Form 16A.

PAN Is Different From TAN

PAN identifies taxpayers and persons/entities for applicable income-tax and financial compliance, while TAN is used by persons/entities responsible for deducting or collecting tax at source. PAN cannot be used in place of TAN where TAN is mandatory.

New Forms From 1 April 2026

Fresh PAN applications are governed by the new Income-tax Rules, 2026, using Form 93, Form 94, Form 95 or Form 96 depending on the applicant's category and citizenship/incorporation status.

Documents and identity card representing PAN application

Form 93 / 94 / 95 / 96Category-Wise PAN Application

What We Help You With

Complete PAN application support, from category identification to filing and tracking.

Applicant Category Identification

We determine whether you fall under Indian individual, Indian entity, foreign individual or foreign entity first.

Correct Form Selection

The applicable form — 93, 94, 95 or 96 — is selected based on category and citizenship/incorporation status.

Document Checklist & Verification

Identity, address, DOB/incorporation and other prescribed documents are checked before submission.

PAN

Card
Application

Application Data Entry

Name, DOB, address, citizenship and other applicant details are entered and cross-checked carefully.

Submission & Authentication

Assistance with submission through authorised channels and applicable authentication such as e-KYC, e-Sign or DSC.

Status Tracking & Correction

Application status is tracked using the acknowledgement/reference number, with correction or reprint support if needed.

Know Your Form

PAN Application Forms — 2026

The correct form depends on the applicant's category and citizenship/incorporation status.

Individual – Citizen of India

Used for fresh PAN applications by individuals who are citizens of India — resident individuals, NRIs and RNORs who are Indian citizens.

Non-Individual Indian Entities

Applicable for entities formed/incorporated in India, including company, LLP, partnership firm, HUF, trust, AOP, BOI, local authority and Government.

Individual – Not a Citizen of India

For foreign nationals and other non-Indian citizens, typically requiring passport, TIN, date-of-birth and address documentation.

Non-Individual Foreign Entity

For entities incorporated or formed outside India — foreign companies, foreign entities and foreign unincorporated entities.

CR-01/02

PAN Correction

PAN CR-01 for individuals and PAN CR-02 for non-individuals, used for correcting name, address, DOB and other PAN data.

Instant

Instant e-PAN

A free, pre-login Aadhaar-based service for eligible individuals who have not already been allotted PAN.

Who Can Apply

Who Can Apply for PAN?

PAN may be required by individuals and entities depending on their income-tax obligations and prescribed transactions:

Individuals Salaried & Self-Employed Professionals & Proprietors HUFs Partnership Firms & LLPs Companies Trusts & Societies Foreign Individuals NRIs & RNORs Foreign Companies/Entities

The requirement depends on the applicable provisions and prescribed transactions.

Clear Expectations

What PAN Application Does Not Mean

PAN compliance has separate, connected steps — applying for PAN doesn't automatically cover every other requirement.

Having a PAN does not mean it can be used in place of TAN where TAN is mandatory

A lost or damaged PAN card does not mean a fresh PAN application is required — a reprint/replacement is used instead

Once finally submitted, the application does not generally allow edits — allotted PAN details are changed via the correction process instead

A PAN name or data mismatch does not get corrected automatically over time

Instant e-PAN is not available to everyone — it applies only to eligible individuals meeting the Aadhaar-based conditions

Holding an existing, valid PAN does not mean a person should apply for or hold a second PAN

Application Journey

How the PAN Application Process Works

From applicant details to a tracked, allotted PAN.

Applicant Category Identification

Determine whether the applicant is an Indian individual, Indian entity, foreign individual or foreign entity.

Form Selection — 93/94/95/96

The applicable current PAN application form is selected based on the confirmed category.

Document Collection & Verification

Identity, address and date-of-birth/incorporation proofs are collected and verified against the application.

Application Submission

Submitted through authorised PAN service-provider channels such as UTIITSL or Protean eGov, as applicable.

Authentication

Depending on the method: Aadhaar-based e-KYC, e-Sign, DSC or physical document submission.

Processing, Tracking & PAN Allotment

Application is processed, tracked via the acknowledgement number, and e-PAN/physical PAN is issued.

The Application Process

How We Help You Apply for PAN

From applicant details to a properly filed, trackable PAN application.

Identify Applicant & Category

We determine the applicant's category and select the applicable Form 93/94/95/96.

Document Collection & Verification

Identity, address and DOB/incorporation proofs are collected and checked for consistency.

Application Entry & Submission

Applicant details are entered carefully and the application is submitted through the applicable channel.

Authentication & Tracking

Applicable authentication is completed and the application is tracked through to PAN allotment.

Documents & Information

What You Should Keep Ready

The exact records required depend on the applicant category. Commonly relevant items include:

Proof of Identity

Proof of Address

Proof of Date of Birth

Incorporation / Formation Document

Taxpayer Identification Number (TIN)

Authorized Representative Details

Not every document serves as all three proofs — for example, Aadhaar can serve as identity and address proof, but a separate date-of-birth document may still be required. Foreign documents may need apostille or authentication through the applicable Indian diplomatic/consular process. Only records relevant to the applicant's actual category should be used — an organised, verified document set files faster than scattered records.

Clear Distinction

PAN vs TAN

These serve different purposes — knowing the difference helps you use the right identifier for the right transaction.

Aspect	PAN	TAN
Full Form	Permanent Account Number	Tax Deduction and Collection Account Number
Identifies	Taxpayer / person / entity	Deductor / collector
Used For	Income-tax identification	TDS/TCS compliance
Format	10-character alphanumeric identifier	10-character alphanumeric identifier
Applicable Transactions	Prescribed tax/financial transactions	Applicable TDS/TCS statements

PAN and Aadhaar are also separate identification systems, issued by different authorities, and may need to be linked in applicable cases under the income-tax framework.

What You Receive

After Your PAN Application

The exact deliverables depend on the selected service.

PAN Application Assistance Correct Form Selection Document Checklist Application Data Verification Acknowledgement / Reference Number PAN Correction / Reprint Support

Where selected and applicable, you also receive e-PAN electronically or physical PAN delivery, along with status tracking using your acknowledgement/reference details.

FAQs

Frequently Asked Questions

Clear answers before you apply for PAN.

PAN is a unique 10-character alphanumeric identification number issued by the Income Tax Department.

Individuals and entities requiring PAN under applicable income-tax provisions or prescribed transactions can apply.

For fresh applications from 1 April 2026: Form 93 for Indian citizen individuals, Form 94 for Indian non-individual entities, Form 95 for individuals who are not Indian citizens, and Form 96 for foreign non-individual entities.

The new Income-tax Rules, 2026 introduced category-specific PAN application forms for fresh applications from 1 April 2026. For the categories previously covered by Form 49AA, the relevant categories are now covered by Forms 95 and 96.

Yes. Existing PAN numbers remain valid under the new Income-tax Act, 2025 framework and are not replaced merely because the new forms have been introduced.

The exact requirement depends on the applicant category and application method. Eligible individuals may use the Instant e-PAN service through Aadhaar-based authentication if they satisfy the prescribed conditions.

You generally do not need a new PAN. An appropriate reprint or replacement service can be used, since PAN is an identifier allotted to the person or entity, not the physical card.

No. A person should not hold more than one PAN. If multiple PANs have been allotted, the duplicate PAN situation should be addressed through the applicable surrender/correction procedure.

Yes. The prescribed PAN correction process — PAN CR-01 for individuals and PAN CR-02 for non-individuals — can be used for name, date of birth, address and other data corrections.

No. PAN identifies the taxpayer/person/entity, while TAN is used for applicable TDS/TCS compliance. PAN and Aadhaar are also separate identification systems, issued by different authorities.

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Applicant Category → Form Selection → Document Collection → Verification → Submission → Authentication → Processing → PAN Allotment

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