PAN card — how to apply in 2026, fees, forms and from abroad

The Permanent Account Number (PAN) is a ten-character alphanumeric identifier issued by the Income Tax Department of India. It is the single most-asked-for document in almost every India-facing transaction an NRI does — opening a bank account, buying or selling property, investing in securities, claiming DTAA benefits, receiving rent or pension. This page covers what PAN is, when you need one, and how to apply in 2026 — whether you are inside India, an NRI holding an Indian passport, or a foreign citizen with or without an OCI card.

What PAN is

Ten characters, alphanumeric, e.g. AAAPL1234C.
Permanent — once issued, it stays the same for life. Remarriage, change of name, change of address, change of citizenship — the PAN does not change; only the associated record is updated.
Linked to every Indian tax-relevant transaction — bank accounts, demat accounts, property registration, share dealings, high-value purchases, insurance premiums, fixed deposits above threshold, foreign remittance under LRS, salary payments, TDS on NRI income.
Card form — a wallet-size card with the PAN, holder's name, father's / parent's name, date of birth, photograph and signature. An electronic e-PAN (PDF with QR code) is now the primary format; the physical card is optional where e-PAN suffices.
Not a travel / citizenship document — the PAN says nothing about where you live, only that you have an Income Tax Department record.

When you need a PAN

PAN is not compulsory simply for being Indian or holding an Indian connection. It becomes required when you:

Open a bank account in India — resident, NRE, NRO, FCNR all require PAN.
Open a demat / trading account in India.
Buy or sell immovable property above ₹10 lakh transaction value.
Buy a motor vehicle (other than two-wheelers) in India.
Make a cash deposit above ₹50,000 in a single day into a bank account, or above ₹10 lakh in aggregate in a financial year.
Subscribe for shares of a company for an aggregate ≥ ₹50,000.
Pay an insurance premium exceeding ₹50,000 in a financial year.
Receive income that is taxable in India — rental, capital gains, interest, dividends, professional income, business profits.
Claim DTAA treaty benefits — PAN is the only acceptable taxpayer identifier for foreign recipients; without it, Section 206AA withholds at 20%.
Apply for an Indian higher-education program at some universities.
Transact in mutual funds above ₹50,000.

If your India-side activity is genuinely limited to short tourist visits and nothing financial, you can operate on Form 60 as a PAN-exemption declaration. Once any of the above triggers hits, apply.

The two-forms rule

The application form depends on citizenship:

Applicant	Form
Indian citizen (resident or NRI holding Indian passport)	Form 49A
Foreign citizen (including OCI cardholders, PIO holders with foreign passports, foreign spouses)	Form 49AA

Residence abroad does not change the form — an NRI with an Indian passport uses 49A; an OCI with a US passport uses 49AA. For the detailed form comparison see Form 49A vs Form 49AA.

Application routes

The Income Tax Department authorises two agencies:

NSDL / Protean eGov Technologies — onlineservices.nsdl.com / tin.tin.nsdl.com.
UTIITSL — pan.utiitsl.com.

Either agency accepts either form; the issued PAN is identical. Most NRI applicants default to Protean / NSDL. Both offer fully online workflows in 2026.

The instant e-PAN route — Indian residents only

For Indian citizens who are residents and hold an Aadhaar with a linked mobile number, the fastest route is the Instant e-PAN service on the Income Tax e-Filing portal:

Go to incometax.gov.in → Instant e-PAN.
Enter Aadhaar number; verify the OTP sent to the Aadhaar-linked mobile.
Confirm personal details fetched from Aadhaar.
Receive the e-PAN within minutes as a downloadable PDF. The physical card is not printed; the e-PAN PDF is valid everywhere the physical card is.
Fee: zero. This is a free service.

Instant e-PAN is available only to applicants who are 18 years or older, Indian citizens, with an active Aadhaar and no existing PAN. It is not available to:

NRIs (no Aadhaar typically).
OCI / foreign citizens (no Aadhaar).
Applicants who already have a PAN.

The full-card route — everyone else

Step 1 — Start the application online

Protean / NSDL — choose "New PAN → Form 49A" (Indian citizens) or "Form 49AA" (foreign citizens). The UTIITSL portal has the equivalent options.
Fill the online form. Citizen-NRI applicants enter their overseas address; the PAN record is updated if they move.
System generates an acknowledgement number — save it, you'll need it for tracking.

Step 2 — Proof documents

For Form 49A (Indian citizens):

Proof of Identity — Indian passport / Aadhaar / voter ID / driving licence / one of several acceptable items.
Proof of Address — same document set where it carries an address, or a utility / bank statement / ration card / government allotment.
Proof of Date of Birth — passport / birth certificate / matriculation certificate.

For Form 49AA (foreign citizens):

Proof of Identity — foreign passport.
Proof of Date of Birth — foreign passport.
Proof of Address — national ID / driving licence / bank statement / residence permit / taxpayer ID of country of residence, or OCI card (which carries an address), or FRRO Registration Certificate for long-term-visa holders currently in India. Foreign documents need Apostille (Hague Convention countries) or Indian consular attestation (non- Convention countries). See foreign passport as proof of address for the full detail.

Step 3 — Photograph and signature

Two recent colour photographs (foreign-applicant passport-style specifications). Paste one in the acknowledgement panel and sign underneath in black ink within the signature box.

Step 4 — Submission route

Two options for how to get the supporting documents to the agency:

Fully digital — e-KYC / e-Sign with Aadhaar

Available to Indian citizens with active Aadhaar.
Documents fetched from Aadhaar e-KYC; no physical submission.
Aadhaar OTP e-Sign replaces the ink signature.
PAN issued in 3–7 days.

Paperless upload

Applicant uploads scanned copies of the signed acknowledgement, photograph-affixed, and the proof documents.
e-Sign or DSC at submission.
Available to many applicant types; widely used by OCI applicants with scanned Apostilled documents.

Physical dispatch

Print the acknowledgement; paste photograph; sign.
Attach self-attested copies (and, for foreign documents, Apostilled / consular-attested copies).
Post to the agency's PAN processing address in Pune — Protean: Income Tax PAN Services Unit, Protean eGov Technologies Ltd., 4th Floor, Sapphire Chambers, Baner Road, Baner, Pune 411045.
Must reach within 15 days of the online submission.

Step 5 — Pay the fee

Current fees (2026 indicative):

Dispatch within India — approximately ₹107 (base ₹91 + GST 18%).
Dispatch outside India — approximately ₹1,017 (base ₹857 + GST + international dispatch charges), occasionally quoted as ~₹1,020–1,050 depending on the agency.
Instant e-PAN (resident, Aadhaar-based) — free.
e-PAN only, no physical card — a few rupees per re-download from the portal after issue; in practice negligible.

Payment options:

Credit / debit card — accepted, including foreign-issued cards in 2026 (the portals have upgraded their payment gateways since the older restriction). Some foreign cards are still occasionally declined; have a backup.
Net banking from an Indian bank account.
UPI from an Indian account.
Demand draft payable at Mumbai, drawn in favour of 'NSDL - PAN' or 'UTIITSL', for applicants who cannot pay online.

Step 6 — Track the application

Use the acknowledgement number at the agency's tracking portal.
Status progresses: Submitted → Under Process → Dispatched → Delivered.
e-PAN is typically emailed to the registered address on issue; physical card dispatched by speed post / courier.

Step 7 — Timelines

e-KYC / e-Sign (Aadhaar-based) — 3–7 days.
Uploaded documents — 7–15 days.
Physical dispatch to Pune — 15–25 days from receipt.
Foreign dispatch adds 2–4 weeks on top of domestic processing.

PAN and Aadhaar — the linkage rule

From 1 July 2023, a PAN not linked with Aadhaar became inoperative for residents — meaning higher TDS (20% under Section 206AA), no income-tax refunds, difficulty in many financial transactions.

The carve-outs:

NRIs — exempt from the Aadhaar-linkage requirement; PAN remains operative without Aadhaar.
OCI cardholders and foreign citizens — exempt; do not hold Aadhaar.
Residents aged 80+, and residents of Assam, Meghalaya and J&K — exempt.

An NRI whose PAN has been incorrectly marked inoperative (because the Department's records show them as resident) should file a declaration of NRI status and, if needed, a correction application. Banks and brokers occasionally demand an operative-status check; keep a record of the declaration. For the full mechanics see PAN without Aadhaar.

Correction, reprint and loss

The PAN number does not change, but the data behind it can be updated and the card can be reprinted.

Change in name (marriage, legal change), change in father's name, date of birth correction, photograph update, signature update, address change — use the PAN Correction Application (online on Protean / UTIITSL portal).
Lost / damaged card, reprint required — apply for Reprint of PAN Card; the same number is re-issued on a new card.
Forgot the PAN number — look it up via "Know Your PAN" service on the Income Tax e-Filing portal using Aadhaar / mobile OTP for residents, or name + DOB look-up with verifier details for others. See replace a lost PAN when you don't know the number.

Fees for correction / reprint mirror the new- application dispatch fees (~₹107 Indian / ~₹1,017 foreign).

Common pitfalls

Applying on the wrong form. OCI / foreign citizens must file Form 49AA; Indian-passport NRIs must file Form 49A. See Form 49A vs 49AA.
Unattested foreign-document proof. Apostille (Convention countries) or consular attestation (rest) — plain photocopies are rejected.
Address mismatch between the form and the PoA document. Must be identical.
Photograph not matching specifications. Background, size, composition, recency — one of the top rejection causes.
Signing outside the signature box. Rejection on scrutiny. Black ink only.
Mailing documents after the 15-day window. Re-apply; the online reference lapses.
Applying for a second PAN by mistake when you already have one. Holding multiple PANs is an offence under Section 139A and attracts a ₹10,000 penalty. Use the correction / re-print route instead.
Missing the Aadhaar-linkage for Indian residents. Inoperative PAN cascades into higher TDS and blocked transactions.
Paying from a foreign card at a mismatched billing-country gateway. Demand draft fallback if the card is declined.

Checklist — applying for a PAN

Confirm you don't already have one. Use Know Your PAN on the e-Filing portal.
Pick the form — 49A (Indian citizen) or 49AA (foreign citizen).
Collect PoI, PoDoB, PoA documents matching the form's accepted list; Apostille / consular- attest foreign documents as required.
Prepare photograph (passport-style, recent) and signature sample.
Decide route — instant e-PAN (resident, Aadhaar), e-KYC Aadhaar route (resident), upload route (OCI / foreign), or physical dispatch to Pune.
Fill Form 49A / 49AA online on Protean or UTIITSL. Save the acknowledgement number.
Pay the fee — ~₹107 Indian dispatch, ~₹1,017 foreign dispatch, free for instant e-PAN.
Submit supporting documents through the chosen route within 15 days.
Track status with acknowledgement number.
On receipt of e-PAN / physical card, update bank / broker / employer KYC to put the PAN on record.
Link Aadhaar (if resident and eligible); claim NRI exemption otherwise.

Summary

PAN is the identifier for the Indian tax system — bank accounts, securities, property, DTAA claims, anything with tax or high-value transaction reporting.
Two forms — 49A (Indian citizen) and 49AA (foreign citizen, including OCI). Citizenship decides, not residence.
Instant e-PAN is free and issues in minutes for Indian-resident Aadhaar holders.
Everyone else applies via Protean / NSDL or UTIITSL on Form 49A or 49AA; fees are ~₹107 Indian dispatch, ~₹1,017 foreign dispatch.
Foreign documents need Apostille or Indian consular attestation.
Aadhaar linkage mandatory for residents from 1 July 2023 to keep PAN operative; NRIs, OCIs and foreign citizens are exempt.
Do not apply for a second PAN if you already have one — use the correction / reprint route; duplicate PANs draw a ₹10,000 penalty.

For the PAN-NRI interaction in banking and tax, see PAN for NRIs. For foreign- citizen specifics, see PAN for foreigners. For the form comparison, see Form 49A vs Form 49AA. For proof-of-address detail, see foreign passport as proof of address. For the Aadhaar-linkage carve-out, see PAN without Aadhaar.