If you are an adult with Aadhaar and a mobile number linked to it, and you have never had a PAN, you can get one free, online, through Instant e-PAN on the Income Tax e-filing portal. You get an e-PAN, a PDF that counts as your PAN. Everyone else, including children, applies through Protean (formerly NSDL) or UTIITSL, on the new forms in use since 1 April 2026. UTIITSL charges ₹107 for a printed card and e-PAN. Existing PAN holders must link PAN with Aadhaar unless exempt; an unlinked PAN becomes inoperative, and the fee to link now is ₹1,000.
Last checked 20 October 2026 against incometax.gov.in, pan.utiitsl.com, Protean's PAN portals and the Press Information Bureau, listed at the end. Fees and rules change, so check the official page before you pay.
Who needs a PAN
PAN (Permanent Account Number) is the 10-character number that ties your tax payments, tax deducted at source and returns to you. The Income Tax Department's e-PAN FAQ puts the main reason plainly: you must quote your PAN when you file an income tax return. The other documents for the return are in our ITR filing checklist.
In November 2024 the government's press office also listed people who had to get a PAN under the old Income-tax Act, 1961: anyone whose income is above the tax-free limit, businesses whose sales are likely to cross ₹5 lakh a year, and anyone entering a transaction where quoting a PAN is compulsory. A new Income-tax Act, 2025 took effect on 1 April 2026, so check the current rules if your case is borderline.
You may hold only one PAN. If you somehow have two, the same press note says to tell your Assessing Officer and ask for the extra one to be cancelled.
Two ways to get a PAN
| Instant e-PAN | Protean or UTIITSL application | |
|---|---|---|
| Who can use it | Adults with Aadhaar and an Aadhaar-linked mobile, who have never had a PAN | Anyone, including minors, foreign citizens and companies |
| Cost | Free | ₹107 for a printed card plus e-PAN, ₹72 for e-PAN only (UTIITSL, as of 20 October 2026) |
| Documents | None to upload. Details come from Aadhaar | Proof of identity, address and date of birth |
| What you get | e-PAN (a PDF). A printed card is a separate paid request | A printed card and an e-PAN, or e-PAN only |
| Where | Income Tax e-filing portal | Protean (formerly NSDL) or UTIITSL |
UTIITSL's site says the Income Tax Department has authorised only two agencies to take PAN applications: UTIITSL and Protean.
Instant e-PAN: free, with Aadhaar
The official user manual lists four conditions. You can use Instant e-PAN only if:
- you have never been allotted a PAN;
- you have a valid Aadhaar and a mobile number linked to it;
- you are not a minor on the day you apply; and
- you are not a "representative assessee" as defined in the Income Tax Act.
Foreign citizens can't use it. If Aadhaar shows only your year of birth, or your name, date of birth or gender in Aadhaar is wrong, fix Aadhaar first with UIDAI, then try again.
Steps
- On the e-filing portal, open Instant e-PAN and choose Get New e-PAN.
- Enter your 12-digit Aadhaar number and tick the confirmation box.
- Agree to the consent terms and enter the 6-digit OTP sent to your Aadhaar-linked mobile. The OTP lasts 15 minutes and you get three tries.
- Check the details pulled from Aadhaar and accept them. Linking your email is optional here.
- Note the acknowledgement number shown on screen. A copy also comes by SMS.
No forms, scans, photo, signature or office visit are needed. If the status later says "PAN allotment request has failed", the FAQ says to apply through Protean or UTIITSL instead.
Apply through Protean or UTIITSL
This route works for everyone, and it is the one to use for a child, a foreign citizen, a company or trust, or anyone who can't use Instant e-PAN.
New forms from 1 April 2026
UTIITSL's notice says new PAN application forms under the Income-tax Act, 2025 and the Income-tax Rules, 2026 took effect on 1 April 2026, and the old Form 49A, Form 49AA and Change Request forms are not accepted after 31 March 2026. Protean's online application now lists:
- Form No. 93 for Indian citizens (this replaces 49A);
- Form No. 95 for foreign citizens (this replaces 49AA);
- Form No. 94 and 96 for Indian and foreign entities.
If a guide or agent hands you a Form 49A, it's out of date.
Fees as of 20 October 2026
- UTIITSL: ₹107 for a printed card and e-PAN (₹1,017 if the card goes outside India); ₹72 for e-PAN only, sent to your email.
- Protean: its FAQ gives ₹107 including GST for a new application or a correction. The online form shows the amount before you pay.
Documents for an Indian citizen (Form 93)
You need one proof each of identity, address and date of birth. Some documents count for all three. From UTIITSL's list under Rule 158 of the Income-tax Rules, 2026:
| Document | Counts as |
|---|---|
| Aadhaar | Identity and address. Not date of birth |
| Indian passport, driving licence, voter ID | Identity, address and date of birth |
| Ration card or government pensioner card with your photo | Identity |
| Government or PSU photo ID, CGHS or ECHS card | Identity and date of birth |
| Electricity, water, landline or broadband, or piped gas bill; bank, demat or credit card statement | Address (no more than 3 months old) |
| Post office passbook, property registration document, latest property tax order, domicile certificate | Address (domicile also counts for date of birth) |
| Birth certificate, matriculation certificate or mark sheet, marriage certificate, pension payment order | Date of birth |
The list has more options, including certificates signed by an MP, MLA, municipal councillor or gazetted officer, a bank certificate, an employer certificate and a magistrate affidavit for date of birth. For anyone born on or after 1 October 2023, the date of birth proof listed is a birth certificate. Open the full official list (PDF) before you apply.
For a child: along with the child's Aadhaar, any listed document of a parent or guardian counts as proof of identity, and also as proof of address.
Check your PAN application status
- For Instant e-PAN, open Instant e-PAN on the e-filing portal, choose Check Status / Download PAN, and enter your Aadhaar number and the OTP.
- For Protean, open the Protean status page, pick "PAN - New / Change Request" and enter the 15-digit acknowledgement number.
- For UTIITSL, use Track PAN Card on the UTIITSL PAN portal.
Keep the acknowledgement number from your application. Every status check asks for it or for your Aadhaar.
Download your e-PAN
- If you got it through Instant e-PAN, use the same Check Status / Download PAN option and tap Download e-PAN. Once you have registered on the e-filing portal, you'll also find it under Services, then View / Download e-PAN.
- If you applied through Protean, its reprint page links to a free e-PAN download for PANs allotted or changed in the last 30 days.
- If you applied through UTIITSL, its portal has a Download e-PAN option for cases where a card was sent or an e-PAN was issued.
The e-PAN PDF is password protected. Protean says the password is your date of birth written as DDMMYYYY, so 5 March 1992 becomes 05031992.
Link PAN with Aadhaar
New applicants don't need to do anything: the e-filing portal says the link is made automatically when you apply. If you were given a PAN on or before 1 July 2017, linking is compulsory. The portal says a PAN not linked by 30 June 2023 became inoperative.
The portal's FAQ says these people are exempt: those living in Assam, Jammu and Kashmir or Meghalaya; non-residents under the Income-tax Act; people aged 80 or more at any time in the previous year; and people who are not Indian citizens. Exempt people who still want to link must pay the fee too.
What happens if you don't link
The portal lists these effects of an inoperative PAN, which apply from 1 July 2023 until the PAN works again:
- no income tax refund is paid to you;
- no interest is paid on that refund for the inoperative period;
- tax deducted at source (TDS) and tax collected at source (TCS) are taken at a higher rate.
How to link (₹1,000 fee)
- Pay first. On the e-filing home page, open Link Aadhaar under Quick Links, enter your PAN and Aadhaar, and choose to pay through e-Pay Tax. Pick the assessment year and "Other Receipts (500)". The amount fills in by itself.
- Wait for the payment to show. The manual says to allow 4 to 5 working days before you submit.
- Submit. Go back to Link Aadhaar, enter PAN and Aadhaar, fill in the details and confirm with the OTP.
- Check. Use Link Aadhaar Status under Quick Links. If it is still pending with UIDAI, check again later.
If the link fails because your name, date of birth or phone number differ between PAN and Aadhaar, correct one of them (PAN through Protean or UTIITSL, Aadhaar through UIDAI). If it still fails, the portal says you can authenticate with your fingerprint at a Protean or UTIITSL centre: carry your PAN, Aadhaar and the ₹1,000 challan, and pay their charge. If your Aadhaar is already tied to a different PAN, contact your Jurisdictional Assessing Officer (find them with Know your AO on the portal).
Lost your PAN card?
Your PAN number never changes, so you need a copy, not a new PAN. Don't use Instant e-PAN for this: the FAQ says it only works if you don't have a PAN.
- If you need it today, download your e-PAN using the options above.
- If you want the card again, Protean's Reprint PAN Card service costs ₹50 for an Indian address and ₹959 for a foreign one, sent to the address in Income Tax records. It is for PANs last processed by Protean or issued through Instant e-PAN. UTIITSL has its own Reprint PAN Card option, and its site says Instant e-PAN holders can order a printed card there too.
- If your address has changed, note that UTIITSL says updating your PAN address through Aadhaar eKYC is free on its portal. Do it before ordering the reprint.
PAN 2.0: what has been announced
The Cabinet approved the PAN 2.0 project on 25 November 2024 at a cost of ₹1,435 crore. According to the government's press office, the plan is:
- one Income Tax Department portal for all PAN services, replacing today's three (e-filing, UTIITSL and Protean);
- PAN allotment, updates and corrections free, with the e-PAN sent to your registered email;
- a printed card on request for ₹50 in India (₹15 plus India Post charges abroad);
- an improved QR code showing the latest data from the PAN database.
Existing PAN cards stay valid, and you don't need to apply again. When we checked on 20 October 2026, PAN services and the fees above were still on the three separate portals. We'll update this page when that changes.
Keep your PAN on your phone with DocIt
We make DocIt, so keep that in mind as you read this part. DocIt can't apply for a PAN, link it with Aadhaar or check anything on the tax portals. It only knows what you save in it. It keeps a copy of your PAN card or e-PAN on your phone for when a bank, employer or form asks for it.
- Scan your card with automatic edge detection and crop. DocIt reads the card and fills in the details for you to check. Name it "PAN card" or pick PAN card as its type.
- The e-PAN PDF is password protected. Import it into DocIt and enter the password when asked (your date of birth as DDMMYYYY), and DocIt opens it. Or scan your PAN card.
- Once it is saved as a PAN card, the number sits in the wallet, ready to copy in one tap.
- Your documents are encrypted on this phone. Sign-up is optional and there are no ads. Works offline.
- At tax time, the Tax (ITR) checklist lists the documents usually needed for your return and shows which ones you have saved.
DocIt is free on Google Play, on Android, available in India. A copy on your phone is for your own records. When an official check is needed, use your e-PAN from the official portal.
Which important documents to keep
Questions
Is an e-PAN as valid as the printed PAN card?
Yes. The Income Tax Department's e-PAN FAQ calls the e-PAN "a valid form of PAN", and UTIITSL describes it as a valid electronic document bearing your PAN. If you still want a plastic card, you can order a reprint.
Can I get a free Instant e-PAN if I lost my PAN card?
No. Instant e-PAN is only for people who have never been given a PAN. If you lost the card, download your e-PAN again or order a reprint of the same PAN. Don't apply for a new one: a person may hold only one PAN.
Can a child get a PAN?
Not through Instant e-PAN, which is closed to minors. A child can apply through Protean or UTIITSL. Under the 2026 document list, a parent's or guardian's documents count as the child's proof of identity (along with the child's Aadhaar) and proof of address.
Is Aadhaar enough to apply for a PAN card?
For Instant e-PAN, yes: Aadhaar with a linked mobile number is all you need. For a Protean or UTIITSL application, Aadhaar counts as proof of identity and address but not as proof of date of birth, so add a document such as a passport, driving licence, voter ID, birth certificate or matriculation certificate.
How do I check if my PAN is linked with Aadhaar?
On the e-filing portal home page, choose Link Aadhaar Status under Quick Links, then enter your PAN and Aadhaar number. No login is needed.
What happens if my PAN is inoperative?
The e-filing portal says you get no tax refund and no interest on it while the PAN is inoperative, and tax is deducted or collected at a higher rate. To make it operative again, pay the ₹1,000 fee and link your Aadhaar.
Do I need a new card because of PAN 2.0?
No. The government said existing PAN cards stay valid under PAN 2.0 and no new card is issued unless you ask for an update or correction.
Sources
All checked on 20 October 2026. Some portal pages need JavaScript and open fully only in a browser.
- Income Tax e-filing: Instant e-PAN user manual (eligibility, steps, status, download)
- Income Tax e-filing: Instant e-PAN FAQ (free, lost PAN, minors, physical card)
- Income Tax e-filing: Link Aadhaar user manual (fee payment, linking, status)
- Income Tax e-filing: Link Aadhaar FAQ (who must link, exemptions, inoperative PAN, ₹1,000 fee)
- UTIITSL PAN portal: fees, new forms from 1 April 2026, authorised agencies, services
- UTIITSL: documents accepted as proof under Rule 158 of the Income-tax Rules, 2026 (PDF)
- Protean: online PAN application (Form No. 93 to 96)
- Protean TIN-PAN website: PAN FAQs (fee ₹107 including GST)
- Protean: how to download your e-PAN, and the PDF password (date of birth as DDMMYYYY)
- Protean: reprint of PAN card and free e-PAN download
- Protean: track PAN application status
- Press Information Bureau: PAN 2.0, a digital leap in taxpayer services, 27 November 2024 (PDF)