Trusted by 10,000+ Businesses

PAN Registration (Permanent Account Number) in India

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 10 March 2026 Verify Credentials →

PAN: 10-digit alphanumeric unique tax identifier under Section 139A of the Income Tax Act, 1961. Lifetime validity. No renewal needed.

Application Forms: Form 49A (Indian citizens/entities) | Form 49AA (foreign citizens/entities). Filed via Protean or UTIITSL portals.

Fee: Rs 107 (physical card + e-PAN) | Rs 72 (e-PAN only) | Free instant e-PAN via Aadhaar on incometax.gov.in.

Timeline: 15-20 working days (standard online). Instant for e-PAN via Aadhaar. Penalty for non-compliance: Rs 10,000 (Section 272B).

10,000+ businesses served. 50,000+ documents filed. 4.9 Google Rating. 15+ years of practice.

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

Sunny Ashpal

Director - Demandify Media

Anjanay Srivastava

Founder - Hunarsource Consulting

Mayur Shewale

Founder - Bijasani Traders

Ascendancy International

Owner

I've had an outstanding experience working with my CA - Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process seamless and stress-free.

Subhendu Mishra

I'm glad that I was able to connect with Patron. They took the minimum time to do the calculations based on the details provided by me and were really helpful throughout the process.

Rajib Dutta

Really a fantastic experience with Patron Accounting especially Shubham, he was extremely great. Knowledgeable person who deserves the 5 star for smooth handling of all documentation.

Nishikant Gurav

Patron Accounting gives the best service related to all account handling of our firm. I am blessed and extremely happy that Patron Accounting assigned us a dedicated point of contact.

Nikhil Nimbhorkar

I have called Patron to file ITR for my 5 family members. I worked with Shubham Junjunwala and Amin Jain. It was a smooth process. They understand basics very well and respond promptly.

Sameer Mehta

From the very beginning, their approach has been highly professional, prompt, and solution-oriented. Every interaction reflected their deep knowledge and commitment to helping clients.

Preeti Singh Rathor

Very proficient and professional staff. Do fantastic job and instant response. Strongly recommended engaging them for all accounting needs specially for startups and growing businesses.

Anita Gaur

I contacted them to file the ITR. Shubham was the POC for me and he was really very professional and giving prompt responses. Highly recommend them for tax and compliance work.

Pankaj Arvikar

Join 10,000+ Satisfied Businesses

Get your PAN card for individuals, companies, LLPs, trusts, and foreign entities with expert CA support.

Talk to an Expert

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

Overview What Is PAN Who Needs Our Services 7-Step Process Documents Challenges Fees Timeline Benefits PAN vs TAN vs GSTIN FAQs

PAN Registration - Complete Guide for 2026

📌 TL;DR - PAN Registration Services at a Glance

PAN (Permanent Account Number) is a unique 10-digit alphanumeric identifier issued by the Income Tax Department under Section 139A. It is mandatory for all taxpayers - individuals, HUFs, companies, LLPs, partnerships, trusts, and AOPs. PAN is required for ITR filing, bank accounts, financial transactions above prescribed thresholds, and GST registration. Union Budget 2023 proposed PAN as the common business identifier across government digital systems.

PAN is the foundational tax identity for every financial transaction in India. It links all tax payments, TDS credits, investments, property transactions, and bank accounts to a single identifier. Without PAN, individuals cannot file ITR, companies cannot obtain GST registration, and high-value transactions are not permitted. With over 70 crore PAN cards issued and PAN proposed as the unified business identifier, obtaining PAN is the first compliance step.

Parameter	Details
Governing Law	Section 139A, Income Tax Act, 1961; Rule 114, IT Rules, 1962
Format	10-digit alphanumeric (e.g., ABCDE1234F) - 5 letters + 4 digits + 1 letter
Application Form	Form 49A (Indian) \| Form 49AA (Foreign) - via Protean or UTIITSL
Fee	Rs 107 (physical + e-PAN) \| Rs 72 (e-PAN only) \| Free (instant e-PAN via Aadhaar)
Issuing Authority	Income Tax Dept via Protean and UTIITSL
Validity	Lifetime (no expiry, no renewal required)
Penalty	Rs 10,000 per default under Section 272B

Content is reviewed quarterly for accuracy.

What Is PAN?

A Permanent Account Number (PAN) is a unique 10-digit alphanumeric identifier issued by the Income Tax Department under Section 139A of the Income Tax Act, 1961. The fourth character indicates the entity type: P (Individual), C (Company), F (Firm), H (HUF), A (AOP), T (Trust).

PAN is issued by two authorized agencies: Protean (formerly NSDL e-Gov) and UTIITSL. Applications can be filed online through their portals, or offline at PAN centres. Once issued, PAN is valid for a lifetime and does not require renewal.

PAN must be linked to Aadhaar under Section 139AA. An unlinked PAN becomes inoperative, restricting financial transactions and tax filings. Instant e-PAN is available free of cost for individuals with valid Aadhaar on the Income Tax e-filing portal.

Key Terms for PAN Registration:

Section 139A: Core provision mandating PAN for every person liable to pay tax, file returns, or enter prescribed financial transactions.

Form 49A: Application form for Indian citizens, HUFs, companies, LLPs, partnership firms, trusts, and entities formed in India.

Form 49AA: Application form for foreign citizens, PIOs, OCIs, and foreign entities under Rule 114.

Protean (formerly NSDL e-Gov): Authorized PAN service agency processing applications and issuing PAN cards on behalf of the Income Tax Department.

Instant e-PAN: Free real-time PAN allotment on the Income Tax portal for individuals with Aadhaar linked to an active mobile number.

Income Tax Act, 1961 Section 139A - PAN

Who Needs PAN Registration?

PAN is mandatory for:

Every individual whose total income exceeds the basic exemption limit or who enters prescribed financial transactions
All companies incorporated under the Companies Act (allotted during SPICe+ incorporation)
All LLPs registered with MCA (allotted during FiLLiP process)
Partnership firms, HUFs, Trusts (charitable and private), AOPs and BOIs, Section 8 companies and NGOs
Foreign citizens investing or doing business in India (Form 49AA)
NRIs with taxable income in India
Any person entering high-value transactions: cash deposits above Rs 50,000, property transactions above Rs 10 lakh, motor vehicle purchases, time deposits above Rs 50,000, foreign travel payments above Rs 50,000 (Rule 114B)

Note: Having or using more than one PAN is illegal. If you have duplicate PANs, surrender the additional one immediately.

6 PAN Registration Services by Patron Accounting

Service	What We Do
Individual PAN Registration	Complete Form 49A preparation, document compilation, online submission via Protean or UTIITSL, and follow-up. Instant e-PAN assistance via Aadhaar where eligible.
Company and LLP PAN	PAN for newly incorporated companies (coordinated with SPICe+) and LLPs (FiLLiP). Separate Form 49A for existing entities. See company registration.
Trust, Society, and NGO PAN	PAN registration for charitable trusts, societies, Section 8 companies, and AOPs. Critical prerequisite for 12A/80G registration and ITR filing.
Foreign Citizen PAN (Form 49AA)	PAN for foreign nationals, PIOs, OCIs, and foreign entities. Document attestation guidance (Apostille/Embassy authentication) for overseas applicants.
PAN Correction and Reprint	Correction of name, date of birth, address, or other details on existing PAN card. Reprint of lost or damaged PAN card with same PAN number.
PAN-Aadhaar Linking	Mandatory linking under Section 139AA. Reactivation of inoperative PAN after linking. Also see TAN Registration.

Our Process

7-Step PAN Registration Process

Patron Accounting handles the complete PAN application - from form selection and AO code identification to document verification and PAN card delivery tracking.

Step 1

Determine the Correct Form

Indian citizens/entities use Form 49A. Foreign citizens/entities use Form 49AA. Individuals with valid Aadhaar can use the instant e-PAN route on incometax.gov.in (free of cost).

Form identified Route selected

Form Selected01

Step 2

Gather Documents

Compile identity proof (Aadhaar, passport, voter ID), address proof, date of birth proof, and photographs. For entities: Certificate of Incorporation, Partnership Deed, Trust Deed, or Registration Certificate.

Docs compiled Verified

Docs Ready02

Step 3

Apply Online via Protean or UTIITSL

Visit Protean or UTIITSL portal. Select New PAN and applicant category (Individual, Company, Firm, Trust, LLP). Fill all details: name, DOB, address, AO code, and source of income.

Form filled AO code correct

Applied03

Step 4

Upload Documents and Photo

Upload scanned copies of identity, address, DOB proof, and photograph in prescribed format. For entities, upload incorporation certificate and statutory documents. Ensure clarity and legibility.

Uploaded Clear and legible

Uploaded04

Step 5

Pay Application Fee

Pay Rs 107 (physical card + e-PAN) or Rs 72 (e-PAN only) via credit/debit card, UPI, net banking. Additional Rs 910 for dispatch outside India. Download acknowledgement receipt.

Rs 107 paid Receipt downloaded

Fee Paid05

Step 6

Submit and Track Application

Acknowledgement number generated for tracking on Protean/UTIITSL website or via SMS. Verify via e-sign or Aadhaar OTP for paperless processing where applicable.

Submitted Tracking active

Tracked06

Step 7

PAN Card Issued

PAN allotted and physical card dispatched (15-20 working days). e-PAN (PDF) sent to registered email. The 10-digit PAN is valid for a lifetime. Ensure immediate PAN-Aadhaar linking under Section 139AA.

10-digit PAN issued Lifetime validity

PAN Issued07

Documents Required for PAN Registration

For Individuals (Form 49A):

Identity Proof: Aadhaar card, Passport, Voter ID, Driving License, or Ration Card
Address Proof: Aadhaar, Passport, Voter ID, Utility bill, Bank statement, Post office passbook
Date of Birth Proof: Aadhaar, Birth certificate, Matriculation certificate, Passport, Driving license
Two recent passport-size colour photographs

For Companies, LLPs, Firms, Trusts (Form 49A):

Certificate of Incorporation / Registration Certificate / Partnership Deed / Trust Deed
MOA and AOA (for companies)
Address proof of registered office
Identity proof of authorised signatory

For Foreign Citizens (Form 49AA):

Passport copy (mandatory)
PIO/OCI card copy (if applicable)
TIN or citizenship ID attested by Apostille or Indian Embassy

4 Common PAN Registration Challenges and Solutions

Challenge	Impact	How Patron Accounting Solves It
AO Code Selection Errors	Incorrect Area Code, AO Type, Range Code leads to wrong jurisdictional mapping and tax assessment complications	We identify the correct AO code based on your address and entity type before filing the application.
Name Mismatch PAN vs Aadhaar	Discrepancy between PAN and Aadhaar names causes PAN-Aadhaar linking failure, making PAN inoperative	We ensure name consistency across PAN, Aadhaar, and all documents before filing the application.
Document Attestation for Foreign Applicants	Form 49AA requires Apostille (Hague Convention) or Indian Embassy attestation - many foreign applicants are unfamiliar	We guide foreign investors through the complete documentation and attestation process end-to-end.
PAN for Companies During Incorporation	New companies get PAN via SPICe+ but trusts, societies, and partnerships need separate applications	We coordinate PAN allotment seamlessly as part of the entity formation process for all entity types.

PAN Registration Fees in 2026

Fee Component	Amount
Physical PAN Card + e-PAN (within India)	Rs 107 (inclusive of GST)
e-PAN Only (no physical card)	Rs 72 (inclusive of GST)
Dispatch Outside India (additional)	Rs 910
Instant e-PAN via Aadhaar	Free of cost
PAN Correction / Reprint	Rs 107 (physical) / Rs 72 (e-PAN only)
Penalty for Not Having PAN (Section 272B)	Rs 10,000 per default
Patron Accounting Professional Fees	Starting from INR 1,999 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free PAN Registration consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

How Long Does PAN Registration Take?

Stage	Estimated Timeline
Document Compilation	1-2 days
Online Application Filing	1 day
Document Verification by Protean/UTIITSL	7-15 working days
PAN Card Dispatch	3-5 working days (after allotment)
Total (Standard Online)	15-20 working days
Instant e-PAN (Aadhaar route)	Immediate (real-time)

Important: Instant e-PAN via Aadhaar on incometax.gov.in is free and real-time - but only for individual non-minor applicants with valid Aadhaar. For entities (companies, LLPs, trusts), standard 15-20 day processing applies. Patron Accounting ensures paperless processing via e-sign/Aadhaar OTP for fastest turnaround.

Key Benefits

6 Benefits of PAN Registration

Mandatory Tax Identification

PAN must be quoted in all ITR filings, TDS/TCS certificates, tax payments, and Income Tax Department communications. Without PAN, you cannot file ITR or receive TDS credits.

Bank and Financial Transactions

Mandatory for opening bank accounts, FDs above Rs 50,000, mutual funds, securities, and all high-value transactions specified under Rule 114B of the Income Tax Rules.

GST Registration Prerequisite

PAN is required for GST registration - the 15-digit GSTIN is derived from the PAN number. Without PAN, a business cannot register for GST. See GST Registration.

Property and Vehicle Transactions

Mandatory for property sale/purchase above Rs 10 lakh and motor vehicle purchases. Registration authorities require PAN for stamp duty and registration.

Common Business Identifier

Union Budget 2023 proposed PAN as the common identifier for all business establishments across government digital systems - becoming the unified business identity in India.

Foreign Investment in India

Foreign citizens and entities investing or doing business in India must obtain PAN for tax compliance, property transactions, and NRO/NRE account opening.

Why 10,000+ Businesses Trust Patron Accounting

10,000+ Businesses Served across India.

50,000+ Documents Filed on government portals.

4.9 Google Rating based on verified reviews.

15+ Years of Practice.

4 Offices: Pune, Mumbai, Delhi, and Gurugram.

PAN vs TAN vs GSTIN vs Aadhaar - Comparison

Parameter	PAN	TAN	GSTIN	Aadhaar
Full Form	Permanent Account Number	Tax Deduction Account Number	GST Identification Number	Unique Identification
Digits	10 alphanumeric	10 alphanumeric	15 alphanumeric	12 numeric
Issued By	Income Tax Dept	Income Tax Dept	GST Department	UIDAI
Purpose	Tax identification	TDS/TCS deduction	GST compliance	Identity verification
Who Needs It	All taxpayers and entities	Persons deducting/collecting tax	Businesses with taxable supply	Indian residents
Validity	Lifetime	Lifetime	Active while business operates	Lifetime
Fee	Rs 107 / Rs 72 / Free	Rs 65	Free	Free

Related Tax and Registration Services

TAN Registration - Tax Deduction Account Number for entities deducting TDS.
GST Registration - PAN is a prerequisite for GST. GSTIN is derived from PAN.
Private Limited Company Registration - PAN allotted during SPICe+ incorporation.
LLP Registration - PAN allotted during FiLLiP process.
Income Tax Return Filing - PAN mandatory for ITR filing.
IEC Registration - PAN required for Import Export Code.

Legal Framework for PAN Registration in India

Governing Law: Income Tax Act, 1961; Income Tax Rules, 1962.

Key Provisions:

Section 139A(1): Every person exceeding the exemption limit or carrying on business shall apply for PAN.
Section 139A(5A): PAN mandatory for prescribed financial transactions (Rule 114B).
Section 139AA: PAN-Aadhaar linking mandatory. Non-linking makes PAN inoperative.
Section 272B: Penalty of Rs 10,000 per default for PAN non-compliance.
Rule 114: Governs Form 49AA applications for foreign citizens/entities.
Rule 114B: Lists high-value transactions requiring PAN - bank deposits above Rs 50,000, property above Rs 10 lakh, vehicle purchase, time deposits, foreign travel.

PAN-Aadhaar Linking: Unlinked PAN = inoperative. Cannot file ITR, higher TDS rates (Sec 206AA/206CC), refunds withheld. Reactivate by linking (Rs 1,000 late fee).

Portals: Income Tax e-Filing (instant e-PAN) | Form 49A (Protean)

Frequently Asked Questions - PAN Registration

Answers about PAN fees, Form 49A vs 49AA, instant e-PAN, company PAN, Aadhaar linking, foreign citizen PAN, and duplicate PAN.

Get a free callback

Talk to a CA/CS expert today, no charge, no spam.

How much does PAN registration cost?

Physical PAN card with e-PAN costs Rs 107 (inclusive of GST). e-PAN only without physical card costs Rs 72. Dispatch outside India adds Rs 910. Instant e-PAN via Aadhaar on the Income Tax portal (incometax.gov.in) is completely free. PAN correction or reprint costs the same: Rs 107 (physical) or Rs 72 (e-PAN only). Professional service charges from Patron Accounting are additional.

What is the difference between Form 49A and Form 49AA?

Form 49A is for Indian citizens, HUFs, companies, LLPs, partnerships, trusts, and entities formed in India. Form 49AA is for foreign citizens, PIOs, OCIs, and foreign entities. Both are similar in structure but Form 49AA includes fields for country of citizenship and ISD code, and requires documents attested by Apostille (Hague Convention countries) or Indian Embassy.

How to get instant e-PAN free of cost?

Individuals (non-minors) with valid Aadhaar linked to an active mobile can get instant e-PAN free at incometax.gov.in. Navigate to 'Instant e-PAN' under Quick Links. Enter Aadhaar, verify OTP, and e-PAN is allotted in real-time. The PDF is sent to your email. This facility is not available for entities (companies, LLPs, trusts).

PAN card kaise banaye?

PAN card banane ke liye Protean (NSDL) ya UTIITSL ki website par jao. Form 49A select karo (Indian citizen ke liye). Naam, date of birth, address, Aadhaar number, aur source of income fill karo. Documents upload karo - Aadhaar, photo, signature. Rs 107 fee online pay karo. 15-20 din mein PAN card aa jayega. Aadhaar hai toh incometax.gov.in par instant e-PAN free mein mil jata hai. Patron Accounting - +91 945 945 6700.

Is PAN mandatory for companies and LLPs?

Yes. For new companies, PAN is allotted during SPICe+ incorporation on MCA portal. For LLPs, during the FiLLiP process. Older entities without PAN or trusts, societies, and partnerships need separate Form 49A applications. PAN is also required for GST registration - GSTIN is derived from PAN.

What happens if PAN is not linked with Aadhaar?

Unlinked PAN becomes inoperative under Section 139AA. Cannot file ITR, pending returns not processed, refunds withheld, TDS at higher rates under Sections 206AA and 206CC, and difficulties in financial transactions. PAN can be reactivated by completing Aadhaar linking (late fee of Rs 1,000 may apply).

Company ka PAN card kaise banta hai?

Company ka PAN card SPICe+ incorporation ke saath automatically allot hota hai MCA portal par. Agar company pehle se registered hai aur PAN nahi hai toh Form 49A se alag se apply karna padta hai. LLP ka PAN bhi FiLLiP form ke saath allot hota hai. Trust, society, aur partnership firm ko Form 49A se apply karna hota hai. Rs 107 fee lagti hai.

Is it legal to have more than one PAN?

No. Having or using more than one PAN is illegal under the Income Tax Act. Each person or entity must have only one PAN. If you discover duplicate PANs, surrender the additional one immediately by filing a PAN correction/change request form. Using multiple PANs can attract a penalty of Rs 10,000 under Section 272B.

Quick Answers

Q: Does PAN expire? A: No. Once allotted, PAN is valid for a lifetime. No renewal required.

Q: Can minors get PAN? A: Yes, through a representative assessee (parent/guardian). Instant e-PAN not available for minors.

Q: What is the 4th character in PAN? A: Entity type: P (Individual), C (Company), H (HUF), A (AOP), T (Trust), F (Firm).

Q: Is PAN required for GST? A: Yes. PAN is a prerequisite. The 15-digit GSTIN is derived from PAN.

Q: How to check PAN status? A: Track using acknowledgement number on Protean or UTIITSL website. For verification, use the Income Tax e-filing portal.

PAN is Your Foundational Tax Identity - Get It Now

Without PAN, you cannot file income tax returns, open bank accounts, register for GST, purchase property above Rs 10 lakh, or enter into any high-value financial transaction. Section 272B imposes a penalty of Rs 10,000 per default for PAN non-compliance. An unlinked PAN becomes inoperative, blocking ITR filing and triggering higher TDS rates.

The government fee is just Rs 107. Instant e-PAN via Aadhaar is free. There is no reason to delay.

Action: Call +91 945 945 6700 or WhatsApp us for a free consultation.

Get Your PAN Card with Expert CA Support

PAN is the foundational tax identity for every individual and entity in India, mandated under Section 139A of the Income Tax Act, 1961. The 10-digit alphanumeric identifier is issued via Form 49A or 49AA through Protean or UTIITSL at Rs 107 (physical) or free (instant e-PAN via Aadhaar).

PAN is valid for a lifetime and is a prerequisite for GST registration, bank accounts, ITR filing, property transactions, and international trade.

Patron Accounting handles PAN for individuals, companies, LLPs, trusts, and foreign entities. 15+ years. 10,000+ businesses. Offices in Pune, Mumbai, Delhi, and Gurugram. Starting from Rs 1,999.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

PAN Registration Services Across India

Expert PAN registration for individuals, companies, LLPs, trusts, and foreign entities with local CA support.

Related Services

Complete tax and registration compliance

Content Created: 10 March 2026 | Last Updated: 10 March 2026 | Next Review: 10 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months. Content aligned with the Income Tax Act 1961, Rules 1962, and current Protean/UTIITSL procedures. Next review: September 2026.