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Direct and Indirect Taxation · PAN

PAN Application Procedure, Forms and Allotment

Updated 10 October 2026 · Fact-checked

You apply for a PAN on the prescribed application form, either online or through authorised facilitation centres, with proof of identity, address and date of birth or incorporation. The department allots a unique 10-character number. Changes use the same application marked as correction. A person holding two PANs must surrender the extra one.

Understand Application Procedure and Allotment of PAN

PAN (Permanent Account Number) is a unique 10-character alphanumeric identifier issued by the Income-tax Department. One person should have one PAN for life. It links your tax payments, returns, TDS credits and high-value transactions.

The procedure has four parts: apply, verify, allot, maintain. You apply on the prescribed form with supporting documents. The department checks the details against your proof. Then it allots the number and issues a PAN card or e-PAN. Later, if your name, address or date of birth changes, you apply for correction. You do not take a new PAN.

Applications can be made online through the income-tax e-filing portal (instant e-PAN using Aadhaar OTP for eligible individuals) or through the authorised agencies, NSDL e-Governance (Protean) and UTIITSL. Paper applications are also accepted at their centres. Foreign citizens and foreign entities use a separate prescribed form from Indian citizens and entities.

The documents depend on the applicant. Individuals give proof of identity, address and date of birth. Companies, firms and other entities give proof of incorporation, registration or formation, such as a certificate of incorporation or a partnership deed. For eligible individuals, Aadhaar can be used for identity and e-KYC (instant e-PAN), alongside the other prescribed identity documents.

A duplicate PAN arises when one person ends up with more than one number, for example by applying again after losing the card. This is not allowed. The person must use one PAN and surrender the others to the Assessing Officer. Do not confuse this with a reprint of a lost card, which keeps the same PAN number.

Key rules to remember

One person, one PAN
Persons per PAN = 1; PANs per person = 1
Holding more than one PAN is a default. The extra PAN must be surrendered for cancellation.
Form to use for fresh PAN
Indian citizen or entity → prescribed form for Indian applicants; foreign citizen or entity → prescribed form for foreign applicants
The form numbers under the Income-tax Rules, 2026 must be checked in the current rules. In the exam, name the form by its description.
Documents needed
Identity proof + Address proof + Date of birth (individual) / Incorporation or formation proof (entity)
Aadhaar can serve the purpose for eligible individuals.
Correction of PAN data
Existing PAN + request for changes or correction + supporting proof
The PAN number stays the same. Only the data and the card change.
Surrender of duplicate PAN
Retain one PAN; surrender the rest to the Assessing Officer
Quote the PAN you retain, and do not use the surrendered one.

How to solve Application Procedure and Allotment of PAN questions

Most questions give a short fact pattern and ask what the person should do. Use this order every time.

  1. 1Identify the applicant: resident individual, foreign citizen, company, firm, HUF or other entity. This decides the form and documents.
  2. 2Identify the situation: fresh PAN, change or correction in data, lost card, or two PANs held.
  3. 3For a fresh PAN, name the prescribed form, the modes of applying (online, NSDL/Protean, UTIITSL, e-PAN via Aadhaar) and the documents.
  4. 4For a correction, state that you apply for changes in the existing PAN, not for a new PAN, with proof of the changed detail.
  5. 5For two PANs, say you keep one, surrender the other to the Assessing Officer, and use only the retained PAN from then on.
  6. 6Close with the consequence: wrong or duplicate PAN can attract penalty and affect credit of tax, so the correction must be quick.

Quickest way: Situation-to-action matching

When to use it: Use this for MCQs and short fact-based questions where you have under two minutes.

  1. Underline the key phrase: new, change, lost, two PANs, foreign, entity.
  2. New: apply on the prescribed form with proofs. Change: correction request on the same PAN. Lost card: reprint, same number. Two PANs: surrender the extra.
  3. Eliminate any option that says apply for a new PAN when the person already has one.
  4. Pick the option that keeps one PAN per person.

Common mistakes in Application Procedure and Allotment of PAN

  • Applying for a fresh PAN when only the name or address has changed.

    Students think a changed detail means a new identity.

    Fix: Remember the PAN is permanent. Request correction on the existing PAN.

  • Treating a lost PAN card as a reason to apply for a new PAN.

    The word 'lost' suggests starting afresh.

    Fix: Ask for a reprint or download the e-PAN. A second application creates a duplicate PAN.

  • Surrendering the PAN that is already linked to returns and TDS credit.

    Students pick whichever PAN seems newer.

    Fix: Retain the PAN used for returns, TDS and linked records, and surrender the other.

  • Mixing up the prescribed forms for Indian and foreign applicants.

    Students memorise form numbers from older rules, and the numbering under the Income-tax Rules, 2026 must be checked.

    Fix: Learn the rule by description: one prescribed form for Indian applicants and a separate prescribed form for foreign applicants. Confirm the form numbers in the current rules.

  • Listing only identity proof for an entity such as a company or firm.

    Students think only of individuals.

    Fix: For entities, name the proof of formation: certificate of incorporation, registration certificate or partnership deed.

  • Stating exact timelines or fees from memory without being sure.

    Students try to add detail to gain marks.

    Fix: State only what you are sure of. Say that PAN is allotted after verification, and e-PAN may be instant for eligible Aadhaar holders.

Worked examples

Example 1

Anita Verma, a resident individual, applied for a PAN in 2015. In 2025 she lost her card and applied again, and received a second PAN. Advise her what to do.

Show the solution
  1. She now holds two PANs. A person can hold only one PAN, so this is a default.
  2. The correct step on losing a card was to ask for a reprint of the same PAN, not a new application.
  3. She must decide which PAN to retain. She should keep the PAN used for her returns, TDS credits and bank records, which is the 2015 one.
  4. She must surrender the second PAN to the Assessing Officer for cancellation, and stop using it.
  5. She should quote only the retained PAN in all future transactions and returns.

Answer: Anita should retain her original PAN, surrender the second PAN to the Assessing Officer, and use only the retained PAN. Losing the card needed only a reprint.

Example 2

Sundaram Traders Private Limited was incorporated recently. State how it applies for a PAN and the documents it should submit. Later its registered office changes. What must it do?

Show the solution
  1. The company is an Indian entity, so it uses the prescribed form for Indian applicants.
  2. It can apply online or through the authorised agencies NSDL e-Governance (Protean) or UTIITSL.
  3. It submits proof of its formation, being the certificate of incorporation, along with details of its authorised representative with identity and address proof.
  4. After verification, the department allots a 10-character PAN and issues the PAN card or e-PAN.
  5. When the registered office changes, the company does not apply for a new PAN. It files the request for changes or correction in PAN data with proof of the new address.
  6. The PAN number remains the same and an updated card is issued.

Answer: The company applies on the prescribed form with its certificate of incorporation and authorised-signatory proofs. On change of address it applies for correction in the same PAN, not a new PAN.

Exam tips

  • MCQs usually test one decision: new PAN, correction or surrender. Read the fact pattern for the word 'already holds'.
  • In written answers, use the order: applicant, form, documents, allotment, post-allotment changes. This is easy for the examiner to give step marks.
  • Do not quote a fee, timeline, form number or section number unless you are certain. Wrong numbers lose marks that plain procedure would earn.
  • Study this topic with the PAN meaning and the penalties topics. Questions often combine them.

Practice questions from PAN

Application Procedure and Allotment of PAN: frequently asked questions

How do I apply for a PAN online?

You can apply on the income-tax e-filing portal or through the NSDL e-Governance (Protean) and UTIITSL websites. Fill in the prescribed form, upload proof of identity, address and date of birth, and pay any fee. Eligible individuals with Aadhaar can get an instant e-PAN using an OTP.

Which documents are needed for a PAN application?

Individuals need proof of identity, address and date of birth. Entities need proof of incorporation, registration or formation, plus details of the person signing. Foreign applicants use the separate prescribed form with the documents it lists.

How do I correct or change details in my PAN?

You submit a request for changes or correction in PAN data, with proof of the correct detail. You do not take a new PAN. The number stays the same and an updated card or e-PAN is issued.

What is the procedure to surrender a duplicate PAN?

First decide which PAN you will keep. Then inform the Assessing Officer in writing, with details of the PAN to be cancelled, and stop using it. Quote only the retained PAN in future.