PAN Card Apply Online 2026 — New PAN, e-PAN, Correction & Aadhaar Linking
PAN Card 2026: Apply for new PAN, instant e-PAN (free, 10 minutes), correction, reprint, and Aadhaar linking. PAN 2.0 rollout, fees, common rejections, and how to download e-PAN.
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Quick summary. PAN (Permanent Account Number) is a 10-character alphanumeric identifier from the Income Tax Department, mandatory for filing tax returns, opening a bank account, and any transaction over ₹50,000. Instant e-PAN via Aadhaar OTP is free and issued in 10 minutes at eportal.incometax.gov.in. Physical PAN card costs ₹107 (Indian address) / ₹1,017 (foreign) via NSDL or UTIITSL. PAN-Aadhaar linking is mandatory — unlinked PANs are inoperative and cannot be used. The new PAN 2.0 programme started rolling out from December 2024 with a QR-coded redesign.
The PAN was launched in 1972 and made mandatory for all tax-filers in 1976. As of March 2026, 74 crore PAN numbers have been issued, making it one of India’s most widely held identifiers after Aadhaar. PAN now serves a dual purpose — tax identifier + financial KYC for banks, mutual funds, demat, insurance, real-estate transactions, and any high-value cash/credit transaction.
The fastest and cheapest way to get a PAN in 2026 is the Instant e-PAN route — Aadhaar OTP + PAN, no document upload, no fees, PDF arrives in 10 minutes. The physical card is optional unless your bank or employer specifically wants it.
At a glance
| Service | Mode | Time | Fee |
|---|---|---|---|
| Instant e-PAN (Aadhaar OTP) | Online — incometax.gov.in | 10 minutes | Free |
| New PAN with physical card (Indian address) | Online — NSDL / UTIITSL | 7–15 days | ₹107 |
| New PAN — foreign address | Online — NSDL / UTIITSL | 15–25 days | ₹1,017 |
| PAN correction / reprint | Online — NSDL / UTIITSL | 7–15 days | ₹107 |
| Reprint of existing PAN | Online — NSDL | 7–10 days | ₹50 |
| PAN-Aadhaar linking (delayed) | Online — incometax.gov.in | Immediate | ₹1,000 penalty |
Who needs a PAN?
Educational Qualification
Not applicable
Age Limit (As on Date of application)
0 to 120 Years
Other Requirements
- Nationality: Indian citizen, NRI, foreign national, or any entity transacting in India
- Mandatory for individuals earning above the basic exemption limit (₹2.5 lakh / ₹3 lakh new regime)
- Mandatory for ANY person making transactions above ₹50,000 cash deposit / ₹2 lakh property purchase / ₹1 lakh investment in MF
- Mandatory for opening a bank account, demat account, taking a loan, or making credit-card payments above ₹2 lakh
- Minors can hold a PAN — application by parent / guardian; the PAN-card name remains the child's name even after 18
- Companies, partnerships, LLPs, trusts, HUFs, foreign citizens — all require PAN for any India-source income
Documents required
While filling online form
- Aadhaar (sufficient for Instant e-PAN — no other document needed)
- For physical card (NSDL/UTIITSL) — Proof of Identity (Aadhaar / Passport / Voter ID / Driving Licence)
- Proof of Address (Aadhaar / utility bill / passport / bank statement of last 3 months)
- Proof of Date of Birth (Aadhaar / Birth Certificate / 10th certificate / Passport)
- Recent passport-size photograph (digital, < 1 MB)
- Signature scan (white background, blue/black ink, < 1 MB)
How to apply — three routes
Route 1 — Instant e-PAN (free, 10 minutes)
Best if you only need the PDF (e-PAN is legally equivalent to physical PAN for all purposes).
- Open eportal.incometax.gov.in → Quick Links → Instant e-PAN.
- Click Get New e-PAN → enter Aadhaar number + agree to terms.
- OTP to Aadhaar-linked mobile → submit.
- Confirm details auto-fetched from Aadhaar (name, DOB, gender, address).
- Submit. Within 10 minutes, the e-PAN PDF is emailed to you and downloadable from the portal.
Route 2 — Physical PAN via NSDL (Form 49A)
- Open tin-nsdl.com (now protean-tinpan.com) → Apply for New PAN → Online (Form 49A for citizens).
- Choose Aadhaar e-KYC (paperless) or Send physical documents.
- Fill personal, contact, parents (for father’s name), address, source of income.
- Pay ₹107 via UPI / net-banking / card.
- Aadhaar OTP → verify → submit.
- Track via the 15-digit acknowledgement at Track PAN status.
- Physical PAN delivered by post in 7–15 days (Indian address).
Route 3 — Physical PAN via UTIITSL (Form 49A)
The same flow at utiitsl.com → PAN Services → Apply for New PAN.
⏰ Last Date: Open (rolling — no deadline)
Get Instant e-PAN freeClicking this button will take you to the official government portal.
PAN-Aadhaar linking
PAN-Aadhaar linking has been mandatory since 1 July 2017. Unlinked PANs are inoperative from 1 July 2023 — they cannot be quoted in tax returns, and TDS is deducted at the higher rate (typically 20%).
How to link
- Open eportal.incometax.gov.in → Link Aadhaar.
- Enter PAN + Aadhaar → OTP to Aadhaar-linked mobile.
- Pay ₹1,000 penalty (under Section 234H) — this fee was introduced for late linking after 30 June 2022.
- Submit. Linking is reflected in 24–48 hours; status visible at Link Aadhaar status.
How to check linking status
Same portal → Link Aadhaar status → enter PAN + Aadhaar → status shown immediately.
PAN 2.0 — what’s new
In November 2024, the Cabinet approved PAN 2.0 — an integrated identity programme that:
- Issues QR-coded new PAN cards on every fresh application or correction (existing cards remain valid; QR retrofit on demand).
- Provides a unified portal combining NSDL + UTIITSL services.
- Adds e-PAN auto-delivery to email at no charge.
- Strengthens duplicate detection using Aadhaar back-ends.
The rollout started December 2024 and is expected to complete by March 2027. You don’t need to re-apply — your existing PAN is fully valid; PAN 2.0 affects only fresh issues and corrections.
Common rejection reasons & fixes
| Reason | Fix |
|---|---|
| Aadhaar name doesn’t match PAN application | Update Aadhaar first to the desired name; reapply |
| Photograph not clear / wrong dimensions | Crop to 200 × 230 pixels, JPEG ≤ 50 KB, white background |
| Father’s name mismatch with school certificate | Submit corrected birth certificate or affidavit; reapply |
| PAN already exists in records | Search via “Know Your PAN” using DOB + name; do not apply again |
| Aadhaar e-KYC failed (mobile OTP not received) | Update Aadhaar mobile at any ASK first; then try again |
Frequently asked questions
1. Is e-PAN legally valid?
2. How long does an Instant e-PAN take?
3. Can I have two PAN cards?
4. What is the PAN-Aadhaar linking fee in 2026?
5. What happens if my PAN is inoperative?
6. Can a minor have a PAN?
7. Is the photograph and signature scan mandatory?
8. Can NRIs apply for PAN?
Latest updates
PAN 2.0 rollout began in December 2024; as of April 2026, all fresh PAN issues are on the new QR-coded format. The Income-Tax e-filing portal added a PAN-card download via DigiLocker option in February 2026 — you can now pull the e-PAN into DigiLocker without a separate application. The 2026 budget retained the ₹1,000 penalty for late PAN-Aadhaar linking but proposed to extend the operative-PAN deadline to 31 March 2027 for senior citizens above 70.
Official links
Disclaimer. SarkariBaba is an independent information publisher. PAN fees, linking penalty and PAN 2.0 rollout dates are subject to CBDT notifications — verify on the e-filing portal before depending on this article for legal positions.
