PAN Card — Online Application, Update & Linking Guide (2026)

The Permanent Account Number (PAN) is a 10-character alphanumeric identifier issued by the Income Tax Department for all tax-related transactions. PAN is mandatory for income tax returns, large financial transactions, bank account opening, mutual fund investments, and dozens of other regulated activities.

When PAN is mandatory

• Filing income tax returns
• Opening a bank account
• Cash transactions above ₹50,000
• Buying or selling property above ₹10 lakh
• Buying or selling vehicles other than two-wheelers
• Investments in mutual funds, shares, bonds above specified limits
• Foreign exchange transactions
• Insurance premium above ₹50,000

How to apply for new PAN

Apply online through NSDL (onlineservices.nsdl.com) or UTIITSL (utiitsl.com). Two forms are available: Form 49A for Indian citizens and Form 49AA for foreign citizens. The fee is ₹110 (within India) and ₹1,020 (outside India).

Instant PAN through Aadhaar

The Income Tax Department offers Instant e-PAN through the Aadhaar route. Visit incometax.gov.in, click "Instant e-PAN", enter Aadhaar number, verify with OTP, and receive the PAN PDF instantly (typically within 10 minutes). This service is free.

Documents required

• Proof of identity — Aadhaar, voter ID, passport, driving licence
• Proof of address — Aadhaar, utility bills, bank statement, rental agreement
• Proof of date of birth — Aadhaar, birth certificate, matriculation certificate, passport
• Two passport size photographs (for offline applications)
• Self-attested copies of supporting documents

PAN correction process

For corrections in name, date of birth or address, file Form 49A (correction option). Upload supporting documents (e.g., marriage certificate for name change), pay the correction fee, and submit. Processing takes 7–15 days.

PAN-Aadhaar linking

Section 139AA of the Income Tax Act makes PAN-Aadhaar linking mandatory. Visit incometax.gov.in, login with PAN and password, click "Link Aadhaar", enter Aadhaar number, verify with OTP. Linking is free before the notified deadline; late linking attracts a fee of ₹1,000.

Inoperative PAN

If PAN is not linked with Aadhaar by the deadline, it becomes inoperative — TDS is deducted at 20% on interest, and large financial transactions are blocked. Re-link by paying the fee and submitting the link request through the Income Tax portal.

Duplicate PAN

If the original PAN card is lost or damaged, apply for a duplicate through Form 49A (reprint option). The PAN number remains the same — only a new card is issued. Fee is ₹110 within India.