How do I apply for, correct, or surrender a PAN card in India?

PAN applications run through several channels depending on your circumstances.

Instant e-PAN (recommended for individuals with Aadhaar): visit incometax.gov.in, choose 'Instant e-PAN', authenticate with Aadhaar number and OTP — the e-PAN PDF issues in 10 minutes, is free, and is valid for all purposes.

Protean/NSDL route: tin-nsdl.com, Form 49A for Indians or Form 49AA for foreigners, with identity, address and DOB proof plus passport photos. Fees: ₹107 for Indians, ₹1,017 for foreigners. Timeline 7-15 days. UTIITSL at pan.utiitsl.com offers a similar process and fees.

Special categories: NRIs and foreigners use Form 49AA with authorisation for an Indian representative and apostilled documents. Companies and LLPs use Form 49A alongside incorporation documents — since 2018, PAN is auto-issued at incorporation via MCA integration. HUFs are applied for by the Karta with an HUF deed listing members plus the Karta's PAN and ID. Minors use Form 49A with guardian signature and documents; a new PAN issues at age 18.

Documents accepted: identity — Aadhaar, passport, voter ID, driving licence; address — utility bills (3 months), bank passbook, telephone bill; DOB — Aadhaar, school certificate, passport. Aadhaar e-KYC is a paperless option, biometric or OTP-based. Track via acknowledgement number with SMS and email updates.

PAN corrections run through the same channels as new applications.

Common corrections: name spelling, father's name, DOB, address, photograph, signature. Procedure: apply on Protean/NSDL or UTIITSL, use the Form for Changes/Correction in PAN Data, mark fields to be corrected, and attach documentary proof for each change. Fee ₹107 (Indian) or ₹1,017 (foreign); timeline 15-30 days.

Name change (post-marriage, etc.): marriage certificate, gazette notification for formal name change, affidavit, newspaper publication. DOB correction is sensitive because it affects retirement and pension — provide birth certificate, school records, Aadhaar and detailed reasoning. Address change: new address proof; update Aadhaar first as PAN often auto-syncs.

Aadhaar mismatch is the most common issue — update either PAN or Aadhaar to match, and pre-validate before linking. Photo or signature update needs a latest photograph or fresh specimen if features have substantially changed.

Reprint of lost or damaged PAN: ₹50 (Indian) / ₹959 (foreign); e-PAN download is free. Track via acknowledgement at portal with SMS notifications. Post-correction, the old PAN is destroyed; update banks, employers and demat; income tax records update automatically.

Holding multiple PANs is illegal under Section 139A, and the penalty under Section 272B is ₹10,000 per offence, levied by the Assessing Officer after a hearing opportunity.

How multiple PANs happen: forgotten earlier PAN; applications via NSDL and UTIITSL separately; lost card and reapplication; name versions in Hindi/English or maiden vs married.

Surrender procedure: identify which PAN to keep (usually the most-used one linked to bank and employer); write to the jurisdictional Assessing Officer or use Form 49A marking 'PAN to be surrendered' with both PAN card details, reasons and an indemnity affidavit. Online: Income Tax portal → Service Request → 'PAN Surrender'. Provide documentary support (Aadhaar, ID, financial records).

Post-surrender: confirmation received, update bank / employer / demat with the retained PAN, surrendered PAN deactivated, and future returns filed under the retained PAN only. Voluntary disclosure before notice may attract waived penalty, especially in genuine hardship.

Special cases: for a deceased person's PAN, the legal heir surrenders it with death certificate and heir documents after filing the last return and claiming any refunds. Dissolved entities: authorised representative, final return, closure proof, regulator NOC. Foreign nationals leaving India: authorised representative, Tax Clearance Certificate, final return. If your PAN is being misused, report to the IT Department, check Form 26AS / AIS, file an FIR if fraud, and take identity theft protection steps.

Section 139AA mandates linking PAN with Aadhaar. The original deadline of 30 June 2023 has lapsed, and non-linked PANs are inoperative.

Re-activation: pay ₹1,000 late fee via Challan No. 280, link Aadhaar via incometax.gov.in, and the PAN is reactivated within 30 days. Consequences of an inoperative PAN: higher TDS at 20% under Section 206AA; no refund; ITR processing delayed; banking restrictions; foreign transaction issues; and difficulties with insurance and investment.

Exemptions from linking apply to residents of Assam, J&K and Meghalaya, NRIs, persons aged 80+, and non-citizens. Linking procedure: use the Income Tax portal's 'Link Aadhaar' feature, pre-validate name matches, pay ₹1,000 fee, complete OTP authentication and check status after 24 hours.

Common issues: name mismatch (father's vs husband's name, initials, spelling); DOB mismatch; Aadhaar address not in India; invalid PAN status; deactivated Aadhaar. Resolving mismatches: update Aadhaar first at uidai.gov.in, then PAN at NSDL / UTIITSL, wait for both to reflect, and retry linking.

Post-activation: inform employer and bank, update tax filing preferences, and verify 26AS / AIS. All new PAN applications now require Aadhaar and the e-PAN process is Aadhaar-based; integration continues to deepen. NRIs are exempt from linking but must have Aadhaar to claim residency — this creates significant complications for NRIs returning to India.

Non-individual entities face different PAN rules.

Companies and LLPs: mandatory at incorporation; PAN issued with CIN through MCA-IT integration post-2018; Form 49A by Company Secretary or Director. HUF: Karta applies with HUF deed listing members, Karta's PAN and ID, address proof and documentation of the initial source of HUF property. Partnership firms: Form 49A by managing partner, with partnership deed, address proof, partner identity and GST registration where applicable.

Trusts: trust deed, trustee identity, PAN for tax-paying trust, and Section 12A registration eligibility for charitable trusts. AOP / BOI: constitution document and members' details — common for joint ventures, RWAs and professional associations. Local authorities: establishment notification and authorised signatory. Cooperative societies: cooperative registrar certificate, bye-laws and managing committee.

Foreign companies: mandatory if doing business in India or earning Indian-source income; Form 49AA; country incorporation certificate (apostilled); branch or liaison office RBI approval; tax representative appointment. NRIs and foreign nationals: Form 49AA — required for property, mutual fund and demat holdings; apostilled documents; OCI cardholders enjoy an easier process.

Tax Deduction Account Number (TAN) is separate from PAN — Form 49B — required for those deducting TDS such as employers and tenants paying rent above ₹50,000 monthly.

Disposal / closure: company strike-off — surrender; firm dissolution — final return plus surrender; deceased — legal heir surrenders. Costs: ₹107 for the application; corporate professional fees ₹2,000-₹25,000; complex cases ₹5,000-₹50,000. Engage a chartered accountant for entity PAN matters.