PAN Card Guide: How to Apply, Link with Aadhaar, Correct Details and Download e-PAN

The Permanent Account Number (PAN) is a 10-character number issued by the Income Tax Department. It identifies you for tax purposes and is needed for filing income tax returns, opening many financial accounts and making large transactions. This guide explains how to get a PAN, link it with Aadhaar, correct mistakes and download it.

The key points

• If you have a valid Aadhaar with a linked mobile number and have never had a PAN, you can get an instant e-PAN for free.
• A person can hold only one PAN. Having more than one is an offence and can attract a penalty.
• PAN must be linked with Aadhaar for most people. Linking after the deadline costs ₹1,000.
• A PAN that is not linked can become inoperative, which affects refunds and tax deduction.

What does a PAN look like?

A PAN has five letters, four digits and one letter, for example ABCDE1234F. The fourth letter shows the type of holder (P for an individual, C for a company, and so on). The fifth letter is the first letter of your surname for an individual.

When do you need a PAN?

• Filing an income tax return
• Opening a bank account, demat account or mutual fund investment account
• Buying or selling property or a vehicle above the limits set in the tax rules
• Large cash deposits and certain high-value payments
• Getting a salary, since employers deduct tax using your PAN

Option 1: Instant e-PAN (free)

This is the fastest route and it costs nothing. It is available only if you have never had a PAN, have a valid Aadhaar, and your mobile number is linked to that Aadhaar.

1. Open the income tax e-filing portal (incometax.gov.in) and choose “Instant e-PAN”.
2. Select “Get New e-PAN” and enter your Aadhaar number.
3. Confirm the consent and enter the OTP sent to your Aadhaar-linked mobile.
4. Check the details, add your email if asked and submit.
5. You receive an acknowledgement number. Come back later to check the status and download the e-PAN as a PDF.

Option 2: Regular application (Form 49A)

Indian citizens apply on Form 49A (foreign nationals use Form 49AA). You can apply on the NSDL (Protean) or UTIITSL portal, or through an authorised service centre.

What you choose	Fee (including GST)
Physical PAN card plus e-PAN, address in India	about ₹107
e-PAN only (by email), address in India	about ₹72
Physical card, address outside India	about ₹1,017

Fees can change, so check the amount shown on the official portal before paying. You will need proof of identity, address and date of birth. Aadhaar-based e-KYC makes this simpler because it covers all three. The physical card is sent by post.

How to link PAN with Aadhaar

Linking is required for people who were allotted a PAN on or before 1 July 2017, and for people who got a PAN using an Aadhaar enrolment ID. The deadlines have passed, so linking now needs a late fee of ₹1,000. These people are exempt: residents of Assam, Jammu and Kashmir and Meghalaya, non-residents, and individuals aged 80 or above.

1. Log in to or open the e-filing portal and go to e-Pay Tax.
2. Pay the ₹1,000 fee under the option for delayed PAN-Aadhaar linking. Wait until the payment is confirmed.
3. Choose Link Aadhaar, enter your PAN and Aadhaar number, and enter the OTP sent to your Aadhaar-linked mobile.
4. Submit. The status can be checked under “Link Aadhaar Status”. It can take up to about 30 days.

The name and date of birth on PAN and Aadhaar must match. If they do not, correct one of them first (see below).

What if your PAN is inoperative?

• Your income tax refund can be held, and no interest is paid for the period the PAN stays inoperative.
• Tax deducted at source (TDS) and collected at source (TCS) can be charged at higher rates.
• Services that need a valid PAN, such as some bank and investment transactions, may be affected.

To reactivate it, complete the linking steps above. It becomes operative again within about 30 days of the request.

Correct or update PAN details

For a spelling mistake, a change of name after marriage, a new address or a new date of birth, use the “Changes or Correction in PAN Data” form on the NSDL (Protean) or UTIITSL portal. Your PAN number stays the same. A correction costs about ₹50 for an address in India, and a reprint of a lost or damaged card costs about ₹50. Keep proof for the change. If your Aadhaar details are wrong instead, fix Aadhaar first using our Aadhaar guide.

Download your e-PAN again

If you lose your PAN card, the number is not lost. You can find the PAN with “Know Your PAN” on the income tax portal using your details, and you can download the e-PAN from the NSDL (Protean) or UTIITSL site or, if it was issued through the instant route, from the e-filing portal. The download is free if the PAN was issued or updated in the last 30 days, and has a small fee after that.

Avoid these mistakes and scams

• Do not pay agents for the free instant e-PAN.
• Do not apply for a second PAN if you already have one. If you have two, surrender the extra one.
• Ignore messages that ask you to click a link and “update your PAN” or share your OTP. The Income Tax Department does not ask for this.
• Use only incometax.gov.in, NSDL (Protean) and UTIITSL websites.
• The PAN 2.0 upgrade project, which adds a QR code, is free. Your existing PAN stays valid.

Sources

• Income Tax Department e-filing portal
• Protean: PAN card fees for new applications
• ClearTax: PAN-Aadhaar linking deadline and rules

Last checked: 27 October 2026. Fees, deadlines and procedures can change, so confirm them on the official portals before you act. This guide is general information, not tax advice.