A Permanent Account Number (PAN) is the ten-character number the Income Tax Department gives to every taxpayer. There are two official ways to get one online. The first is free and takes a few minutes, but only some people qualify. The second is open to everyone and carries a small fee.
This guide explains both, using the Income Tax Department's e-Filing portal and the websites of the two agencies it has authorised - Protean (earlier NSDL e-Gov) and UTIITSL. Fees are as shown on those sites in October 2026.
Which route is for you
| Instant e-PAN | Application through Protean or UTIITSL | |
|---|---|---|
| Who can use it | Adult individuals with Aadhaar and a mobile number linked to it, who have never had a PAN | Anyone - individuals, minors, firms, companies, trusts, foreign citizens |
| Fee | Free | Rs 107 for card plus e-PAN, Rs 72 for e-PAN only (UTIITSL, Indian address) |
| What you get | Digitally signed e-PAN (PDF) | Physical card and e-PAN, or e-PAN alone |
| Documents | None uploaded - details come from Aadhaar e-KYC | Proof of identity, address and date of birth |
| Where | incometax.gov.in | Protean or UTIITSL PAN portals |
Route 1: Instant e-PAN with Aadhaar
Who is eligible
The e-Filing portal lists four conditions:
- You have never been allotted a PAN.
- You have a valid Aadhaar, and a mobile number is linked to it.
- You are not a minor on the date of the request.
- You are not a "representative assessee" under Section 160 of the Income Tax Act (a person filing on someone else's behalf, such as a guardian or agent).
An Aadhaar that is already linked to a valid PAN cannot be used to create another one.
Steps
You do not need to log in or register first.
- Open the e-Filing portal at incometax.gov.in and click Instant e-PAN on the home page.
- Choose Get New e-PAN.
- Enter your 12-digit Aadhaar number, tick the confirmation box and continue.
- Read the consent terms, accept them and continue.
- Enter the 6-digit OTP sent to your Aadhaar-linked mobile number. Tick the box agreeing to validate your Aadhaar details with UIDAI.
- Check the details shown from Aadhaar, accept the terms and continue. Linking and validating an email ID at this stage is optional.
- A success message appears with an Acknowledgement Number. You also get an SMS. Keep the number.
The portal notes that an OTP stays valid for 15 minutes and that you get three attempts to enter it correctly. Asking to resend creates a new OTP.
Check the status and download the e-PAN
- On the home page click Instant e-PAN, then Check Status / Download PAN.
- Enter your Aadhaar number and the OTP.
- The page shows the status of your request. Once the PAN is allotted, use View e-PAN or Download e-PAN.
The same page offers Create e-Filing Account. You have to register on the portal after getting the e-PAN before you can log in. After that the e-PAN is also available under Services - View / Download e-PAN.
Correcting PAN details to match Aadhaar
The Instant e-PAN section has an Update PAN option as well. After Aadhaar OTP verification you can pick which details to bring in from Aadhaar - photo, name, date of birth, email ID and address. The mobile number is updated by default. The portal adds one caution: if your Aadhaar carries only the year of birth, get the full date updated in Aadhaar first.
If you already hold a PAN, also see our guide on how to link Aadhaar with PAN and check the link status.
Route 2: Apply through Protean or UTIITSL
Use this route if you are applying for a minor, for a firm, company, trust or other entity, as a foreign citizen, or if your mobile number is not linked to Aadhaar. It is also the route for anyone who wants a physical card. UTIITSL states that the Income Tax Department has authorised only UTIITSL and Protean eGov Technologies Limited to process PAN applications. Be careful with look-alike websites that charge more.
The forms changed on 1 April 2026
Older guides talk about Form 49A (Indian citizens) and Form 49AA (foreign citizens). Both agencies now say that from 1 April 2026 applications must be made in the new forms prescribed by the department. Protean lists them as:
- Form 93 or Form 94 - Indian citizens and Indian entities
- Form 95 or Form 96 - foreign citizens and foreign entities
The online application picks the right form once you choose your category, so you do not have to download anything first.
Steps
- Go to the PAN section of Protean or UTIITSL and choose the option for an Indian citizen or entity, or for a foreign citizen or entity.
- Read the guidelines, the list of accepted documents and the do's and don'ts given there.
- Fill in the application. Take care that the name and date of birth match your proof documents exactly.
- Keep ready your proof of identity, proof of address and proof of date of birth. Both sites publish the checklist of accepted documents.
- Pay the fee online.
- Note the acknowledgement or application number shown at the end.
UTIITSL also accepts completed applications at its regional offices in Navi Mumbai, Kolkata, Chennai and New Delhi and at its PAN application centres. Protean publishes a list of centres that accept documents for online applications.
Fees (as of October 2026)
| What you ask for | Fee on UTIITSL |
|---|---|
| Physical PAN card and e-PAN, sent to an Indian address | Rs 107 |
| Physical PAN card and e-PAN, sent outside India | Rs 1,017 |
| e-PAN only, no physical card | Rs 72 |
The e-PAN is emailed to the address in the Income Tax Department's records, so give an email ID you use.
Track the application
- Protean: use "Know Status of Your Application" on its PAN portal. A separate link shows the status of a card or net banking payment.
- UTIITSL: use the "Track PAN Card" service.
Lost the card? Ask for a reprint, not a new PAN
A person can hold only one PAN. If the card is lost or damaged, apply for a reprint. Protean lists the reprint charge as Rs 50 for an Indian address and Rs 959 for a foreign address, taxes included (as of October 2026).
Helplines
- e-Filing portal (instant e-PAN): 1800 103 0025 or 1800 419 0025, 8 am to 8 pm, Monday to Friday
- Protean PAN/TAN queries: +91-20-27218080, 7 am to 11 pm, all days
- UTIITSL customer care: 033 40802999, 9 am to 8 pm, all days
Points to remember
- The instant e-PAN costs nothing. Nobody needs to pay an agent for it.
- The Aadhaar OTP is entered by you on the portal itself. The process described on the e-Filing portal has no step where it is given to anyone else.
- Check the name and date of birth on Aadhaar before you start. The e-PAN copies them as they are.
- Save the acknowledgement number until the PAN arrives.
Frequently asked questions
Is the instant e-PAN really free?
Yes. The Income Tax Department's e-Filing portal says the e-PAN issued through the Instant e-PAN service is free of cost. Fees apply only when you apply through Protean or UTIITSL.
Is an e-PAN as valid as the plastic PAN card?
The e-PAN is a digitally signed PAN issued by the Income Tax Department in electronic form. The number on it is your PAN, the same as on a physical card.
Can I get an instant e-PAN for my child?
No. The service is not open to anyone who is a minor on the date of the request. Apply through Protean or UTIITSL instead.
My mobile number is not linked to Aadhaar. Can I still use the instant service?
No. The OTP goes only to the mobile number linked with Aadhaar. Link your number at an Aadhaar centre first, or apply through Protean or UTIITSL.
Can I apply for a second PAN if I lost my card?
No. If you already have a PAN, ask for a reprint of the card instead. An Aadhaar that is already linked to a valid PAN cannot be used to generate a new one.
Are Forms 49A and 49AA still used?
Protean and UTIITSL both state that from 1 April 2026 PAN applications must be made in the new forms prescribed by the Income Tax Department. UTIITSL says Forms 49A and 49AA are not accepted after 31 March 2026.
