PAN Card Guide: Types, Application, Correction and Fees (2026)

Every bank account, ITR and high-value transaction in India runs on one ten-character identifier: the Permanent Account Number (PAN). Issued by the Income Tax Department, it follows a fixed internal code. Once you know how to read it, applying for a new PAN, correcting an error or replacing a lost card becomes a straightforward online task.

How to read the 10-character PAN

A PAN such as ABCPD1234F packs information into ten characters: the first five are letters, the next four are digits and the tenth is a letter. The first three characters form an alphabetic sequence, the fourth identifies the type of holder and the fifth is the first letter of the name. Characters six to nine are a numeric series, and the closing letter is a check digit that validates the whole string.

The fourth character is the holder-type marker: P for an individual, C for a company, F for a firm, H for a Hindu undivided family (HUF), A for an association of persons (AOP) and T for a trust. Other codes exist for bodies such as local authorities and government agencies. The fifth character carries the initial of the surname for individuals, and the first letter of the entity name for companies, firms and trusts.

Types of PAN applications

• New PAN — Form 49A (renumbered in the 93-96 series for fresh applications from 1 April 2026) for Indian citizens and Indian entities, and Form 49AA for foreign citizens and foreign entities.
• Correction — to fix or update the name, date of birth, photograph, signature or address recorded against an existing PAN.
• Reprint — a duplicate physical card when the data on record is correct but the card itself is lost or damaged.

All three applications are accepted online by the two authorised PAN issuers, Protean (NSDL e-Gov) and UTIITSL. You may approach either portal; the card issued is identical.

Instant e-PAN versus the regular route

The fastest option is the instant e-PAN on incometax.gov.in. It works through Aadhaar e-KYC: you enter the Aadhaar number, validate the OTP sent to the mobile number seeded in Aadhaar, and a digitally signed e-PAN is generated in a matter of minutes at no cost. The service needs an Aadhaar with a linked mobile number and no data conflicts.

The regular e-PAN issued through Protean or UTIITSL is free in digital form, while the physical card costs about ₹107 including GST for delivery within India. Foreign dispatch attracts a higher fee, so confirm the current amount on the portal before paying.

Documents you need

• Proof of identity — Aadhaar is the preferred document and covers identity and address together.
• Proof of date of birth — a birth certificate, matriculation certificate, passport, driving licence or similar notified document.
• Photograph and signature — a recent colour photograph and a signature in black ink within the designated box.

For individuals, Aadhaar plus a date-of-birth proof is usually all it takes. Firms, companies, trusts and HUFs add entity documents such as registration certificates, but the identity logic stays the same.

Applying online, step by step

Start with the instant e-PAN on incometax.gov.in if your Aadhaar carries a seeded mobile number, since it needs no uploads and no fee. Otherwise, open the new PAN application (Form 49A) on the Protean or UTIITSL portal, fill the details exactly as they appear on your documents, complete e-KYC or upload scans, pay the fee and note the acknowledgement number. You can track the application online until the card is dispatched, and a PAN card service can handle the filing end to end if you prefer assisted processing.

Correcting details on an existing PAN

Errors in the name, date of birth, photograph or signature are fixed through the correction application on the same portals. Select only the fields that need a change, quote your existing PAN and attach supporting proof — Aadhaar-based e-KYC settles most name and date-of-birth corrections without physical paperwork. The PAN number itself does not change, and a corrected card is reissued on payment of the applicable fee.

Why PAN applications get rejected

• Name mismatch with Aadhaar — spelling differences, or an initial written where Aadhaar carries the full name.
• Signature problems — signing outside the box, in capital letters, or in the wrong ink colour.
• Poor photo quality — blurred, dark or incorrectly sized photographs that fail the upload specification.
• Document mismatches — a date of birth on the form that differs from the attached proof.

Matching the application word for word with Aadhaar removes the top rejection cause in one stroke. Reviewing the scan quality of the photo and signature before submission removes most of the rest.

One person, one PAN

Holding more than one PAN is illegal, and the Income-tax Act prescribes a penalty of ₹10,000 for it. Duplicates often surface years apart, issued with a different address. Apply to surrender the extra PAN through the issuer portal and retain the one linked to your financial records.

Key takeaways

• PAN is a 10-character code — five letters, four digits, one letter — with the fourth character showing holder type and the fifth the surname initial.
• Form 49A serves Indian applicants and Form 49AA foreign applicants; Protean (NSDL e-Gov) and UTIITSL process new, corrected and reprinted cards.
• Instant e-PAN via Aadhaar e-KYC on incometax.gov.in is free and issued in minutes; the physical card costs about ₹107 including GST domestically.
• Most rejections trace to Aadhaar name mismatches, signature defects and photo quality.
• Multiple PANs attract a ₹10,000 penalty, so surrender duplicates promptly.

Frequently asked questions

Is a PAN card mandatory for opening a bank account?

Yes, a PAN is required for opening bank accounts and for most transactions above specified thresholds, with limited Form 60 declarations in small-value cases. An instant e-PAN is accepted once issued.

How long does the regular PAN card take to arrive?

The digital e-PAN is issued once the application is processed, and the physical card follows by post. Timelines vary with application volumes, so track the acknowledgement number on the issuer portal for live status.

Can I get a PAN without an Aadhaar card?

Yes. Aadhaar is the preferred route but not the only one; alternative identity and date-of-birth proofs listed in Form 49A are accepted, and non-individual applicants rely on entity documents instead.

What is the difference between an e-PAN and the physical card?

Both carry the same PAN and the same legal validity. The e-PAN is a digitally signed PDF issued free, while the physical card is the conventional laminated card delivered to your address for the printed fee.

Where can I get help with a complicated PAN correction?

Corrections involving older records or several mismatches benefit from professional handling. An income tax consultant can reconcile your documents before you file, saving a rejection cycle.

Disclaimer: Tax laws change frequently. Verify current rates and deadlines on the official portals (incometax.gov.in, gst.gov.in) or consult a qualified professional before acting.