🗓️Last Updated: June 2026

PAN Card 2026: Apply New, Correct, Download e-PAN & Link Aadhaar

PAN (Permanent Account Number) is mandatory for income tax filing, bank accounts above ₹50,000, property purchase, and more. Apply online for ₹107 or get a free e-PAN instantly.

✓
Verified by NagrikIQ Research Team
Sources: Official .gov.in portals only · Updated June 2026
🔗Instant e-PAN — Income Tax Portal — Official Portal →

📋 Overview

A PAN (Permanent Account Number) is a 10-digit alphanumeric identifier issued by the Income Tax Department. It is mandatory for filing income tax returns, opening bank accounts with deposits above ₹50,000, purchasing property, receiving salary above ₹2.5 lakh, and conducting many financial transactions. You can get an instant e-PAN free of charge using Aadhaar, or apply for a physical PAN card for ₹107 (India) or ₹1,017 (international address).

✅ Eligibility

  • ✓Any Indian citizen (individual, HUF, company, firm, trust)
  • ✓Foreigners with Indian income also need PAN
  • ✓One PAN per person — holding duplicate PANs is illegal and attracts ₹10,000 penalty

📁 Documents Required

▸Aadhaar card (for instant e-PAN — free)
▸For physical PAN: Aadhaar + PAN application form (Form 49A)
▸Address proof if address differs from Aadhaar
▸Passport-size photograph (for physical PAN)

💰Fees & Processing Time

Fee
Instant e-PAN via Aadhaar: FREE. Physical PAN card (India address): ₹107. Physical PAN (foreign address): ₹1,017. PAN correction/reprint: ₹107.
Processing Time
Instant e-PAN: within 10 minutes. Physical PAN card: 15-20 working days.

🖥️ How to Apply Online

  1. 1Visit incometax.gov.in → 'Instant e-PAN' for free Aadhaar-based PAN
  2. 2Enter Aadhaar number → OTP verification
  3. 3e-PAN PDF sent to registered email immediately
  4. 4For physical card: visit onlineservices.nsdl.com or utiitsl.com
  5. 5Fill Form 49A → upload documents → pay fee → submit
  6. 6Track status at NSDL/UTIITSL portal using acknowledgement number

🏢 How to Apply Offline

  1. 1Collect Form 49A from any TIN-FC centre or download from NSDL
  2. 2Fill form → attach documents + photo
  3. 3Submit at nearest TIN Facilitation Centre or post to NSDL Pune
  4. 4Pay ₹107 via demand draft/cheque

⚠️Common Problems & Solutions

✗Name mismatch between PAN and Aadhaar
→Link PAN-Aadhaar first; if names differ, apply for PAN correction via NSDL with name change documents
✗Duplicate PAN allotted
→Surrender the duplicate PAN using Form 49A (PAN Change Request); retain the original and surrender the new one
✗PAN not linked to Aadhaar
→Link at incometax.gov.in → PAN-Aadhaar Link → pay ₹1,000 penalty if deadline passed

❓ Frequently Asked Questions

Q.Is e-PAN valid for all purposes?

Yes. e-PAN (PDF) is fully valid as per Income Tax Department circular. It is accepted for bank accounts, ITR filing, and all KYC purposes.

Q.How to link PAN with Aadhaar?

Visit incometax.gov.in → PAN-Aadhaar Link → enter both numbers → pay ₹1,000 fee (mandatory after deadline) → OTP verify.

Q.My PAN is inoperative — what to do?

PAN becomes inoperative if not linked to Aadhaar. Link immediately at incometax.gov.in. TDS deducted at higher 20% rate for inoperative PAN.

Q.Can I apply for PAN if I'm a minor?

Yes. Minor's PAN can be applied with parent's signature. e-PAN requires Aadhaar — so get Aadhaar for the child first.

Q.How to download my e-PAN?

Go to NSDL portal → 'Download e-PAN' → enter PAN, Aadhaar, DOB → OTP → download PDF.

Q.What is the penalty for not having PAN?

₹10,000 penalty under Section 272B for failure to apply for PAN when required.

Q.I lost my PAN card — how to get a duplicate?

Apply for reprint via NSDL or UTIITSL for ₹107. Your PAN number remains the same.

Q.Can a company or firm have PAN?

Yes. Companies, firms, trusts, and other entities need separate PAN using Form 49A.

📞Helpline & Support

  • ▸NSDL PAN Helpline: 020-27218080
  • ▸UTIITSL: 033-40802999
  • ▸Income Tax Helpline: 1800-103-0025
Was this guide helpful?
👍 Yes, helped me✏️ Needs improvement
Your feedback helps us improve guides for all Indians
⚠️

Disclaimer: NagrikIQ is an informational platform and is not affiliated with any government department. Information provided is for guidance only. Always verify details on the official government portal before taking action.