Taxation#004

Understanding PAN (Permanent Account Number) allotment / reprint / correction

Apply for a new PAN, get a reprint, or correct name or address details on your existing PAN card.

At a glance

Jurisdiction

All of India

Who applies

Indian residents and entities who need a new PAN, a reprint of their lost/damaged PAN card, or correction/change in name, date of birth, or address on existing PAN

Typical time

7–15 working days (physical card dispatch); instant e-PAN (PDF) within 10 minutes for Aadhaar-based applications

Fee

₹107 (Indian address dispatch including GST); ₹1,017 (foreign address); Free for e-PAN (PDF only)

Who should use this process

  • Any Indian resident individual, HUF, company, firm, or trust that does not already hold a PAN and whose income or transactions require one under the Income Tax Act
  • Existing PAN holders who have lost or damaged their card and need a reprint of the same PAN
  • Existing PAN holders who need to update details such as legal name (after marriage/court order), date of birth, or address on the PAN card
  • Foreign nationals or NRIs who are required to obtain PAN for financial transactions or tax compliance in India

Who does NOT need to apply

  • Persons who already hold a valid PAN should not apply for a new one — holding duplicate PANs attracts a penalty of ₹10,000 under Section 272B
  • Minors may be included in their parent's/guardian's PAN application as dependants; a separate PAN for a minor is not mandatory unless they have taxable income

Documents required

#DocumentType neededPurpose
1Proof of Identity (Aadhaar Card / Passport / Voter ID / Driving Licence)Self-attested CopyEstablishes the identity of the PAN applicant as required by Income Tax Rule 114
2Proof of Address (Aadhaar / Bank Statement / Utility Bill / Passport)Self-attested CopyEstablishes residential address for PAN records and card dispatch
3Proof of Date of Birth (Birth Certificate / Passport / SSLC Marksheet / Aadhaar)Self-attested CopyVerifies date of birth to be printed on the PAN card
4Recent passport-size photographs (2 copies)OriginalAffixed on the PAN application form (Form 49A); photograph must not be more than 3 months old
5Existing PAN card (for reprint or correction)(optional)Only for reprint or correction applications; not required for fresh PANSelf-attested CopyRequired to provide existing PAN number when applying for reprint or making changes to an existing PAN
6Name change proof (Marriage Certificate / Gazette Notification / Court Order)(optional)Only if the name on PAN is being changedOriginalRequired as supporting document when requesting a name change on an existing PAN card

Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.

Step-by-step guide

  1. 1

    Choose application type and portal

    Online

    Determine whether you need a fresh PAN (Form 49A for residents; Form 49AA for foreign nationals), a reprint, or a correction. For instant e-PAN using only Aadhaar, visit incometax.gov.in and use 'Instant e-PAN' — this is free, fully online, and requires a valid Aadhaar linked to your mobile number. For a physical PAN card or correction, apply via NSDL e-Gov at onlineservices.nsdl.com or UTI-ITSL at utiitsl.com.

    10 minutesNSDL e-Gov PAN portal — onlineservices.nsdl.com or UTI-ITSL — utiitsl.com
  2. 2

    Fill Form 49A / 49AA or correction request online

    Online

    On the NSDL or UTI-ITSL portal, select the appropriate form: '49A — New PAN for Indian residents', '49AA — New PAN for foreign nationals', or 'Change/Correction in PAN data'. Fill in personal details — full name (as per Aadhaar/passport), date of birth, father's name, address, contact details, and source of income. For corrections, specify which field is to be changed and upload supporting documents. Ensure name spelling matches exactly with your Aadhaar/passport to avoid rejection.

    15–20 minutesNSDL e-Gov PAN portal — onlineservices.nsdl.com
  3. 3

    Upload documents and photograph

    Online

    Scan and upload self-attested copies of proof of identity, address, and date of birth along with a recent passport-size photograph. Accepted file formats are JPG/JPEG for photographs and PDF/JPG for documents. Each file should be under 300 KB. Ensure the documents are clearly legible. For Aadhaar-based applications, Aadhaar authentication via OTP replaces the need for uploading separate identity and address proofs.

    10 minutes
  4. 4

    Pay the application fee

    Online

    Pay the applicable fee online via net banking, debit/credit card, or demand draft (for offline submission). The fee is ₹107 (inclusive of GST) for a physical PAN card dispatched to an Indian address and ₹1,017 for dispatch to a foreign address. On successful payment, a 15-digit acknowledgement number is generated. Save and print this acknowledgement — it is required for tracking and physical document submission.

    5 minutes
  5. 5

    Send physical documents (if not using Aadhaar e-KYC)

    Offline

    If you did not opt for Aadhaar-based OTP authentication (e-KYC), print the acknowledgement form, affix two recent passport-size photographs, and sign across the photograph. Attach self-attested copies of all required documents and send the package by speed post or courier to: Income Tax PAN Services Unit, NSDL e-Governance Infrastructure Limited, 5th Floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune – 411016. The envelope must be superscribed 'APPLICATION FOR PAN — Acknowledgement No. XXXXXXXXXXXXXXX'.

    1–2 days for dispatch
  6. 6

    Track application status and receive PAN card

    Online

    Track your PAN application status using the 15-digit acknowledgement number at onlineservices.nsdl.com or utiitsl.com. Processing typically takes 5–7 working days after receipt of physical documents (or immediately for e-KYC applications). The physical PAN card is dispatched by India Post speed post to the registered address. An e-PAN (PDF) is also sent to your registered email ID. Once issued, the PAN number can be verified on the e-Filing portal.

    7–15 working daysNSDL e-Gov PAN portal — onlineservices.nsdl.com

Government officers involved

PAN Processing Officer

NSDL e-Governance Infrastructure Ltd (on behalf of Income Tax Department)

Step 5–6 — Document verification and PAN allotment

Verifies uploaded or physical documents against application data, approves PAN allotment or correction, and coordinates dispatch of the physical PAN card.

Jurisdictional Assessing Officer (AO)

Income Tax Department, Ministry of Finance

Exceptional cases — duplicate PAN or grievance escalation

Handles complaints related to duplicate PAN allotment, surrneder of additional PAN, and exceptional correction cases that cannot be resolved online.

Government portals

Things to watch out for

No duplicate PANs

Applying for a second PAN (even if the first is lost) is illegal and attracts a penalty of ₹10,000 under Section 272B; if you suspect you hold a duplicate, surrender the extra one online.

Name must match Aadhaar exactly

The name on the PAN application must exactly match the name on Aadhaar or the supporting identity proof to avoid rejection; include full legal name with correct spelling.

Photograph and signature requirements

For physical applications, the photograph must be recent (not more than 6 months old), with a white background; the signature must be within the box and not touch the borders.

PAN–Aadhaar linking is separate

Obtaining a PAN does not automatically link it to Aadhaar; you must separately complete PAN–Aadhaar linking on the e-Filing portal to avoid the PAN becoming inoperative.

e-PAN is legally valid but not universally accepted

The PDF e-PAN is legally equivalent to the physical card but some banks and government offices still insist on the physical laminated card; apply for the physical card if your use case requires it.