PAN Card Application In India: Ultimate Guideline

If you're an Indian citizen or a foreign national residing in India, you've likely heard about the PAN card. The Permanent Account Number (PAN) card is an identification document issued by the Indian Income Tax Department. Whether you're a taxpayer, a salaried employee, or a business owner, a PAN is used for various financial transactions and compliance purposes. However, the application process can be confusing, especially for first-time applicants.

Before preparing a photograph, identify the application route you will use. The free Instant e-PAN service uses Aadhaar e-KYC and DigiLocker and does not accept a separately uploaded photograph or signature. A regular paper application for an individual uses Form 93 for an Indian citizen or Form 95 for a person who is not an Indian citizen. Both forms require two recent colour photographs with white backgrounds, with the size written in the official instructions as 4.5 cm x 3.5 cm.

This guide explains India's PAN card application process, the difference between Instant e-PAN and a regular application, and the current photo requirements for paper Forms 93 and 95.

Table of contents

• PAN card benefits
• Who is eligible to get a PAN card in India?
• PAN card application process
• Documents required to apply for a PAN card
• PAN card for foreigners: rules and required documentation
• e-PAN card explained
• PAN card application costs
• PAN card photo requirements
• Get a PAN card application photo online
• How to fill a PAN card application form: helpful tips
• How long does it take to get a PAN card?
• How to track your PAN card application
• PAN card validity and renewal

PAN card benefits

The PAN card, or Permanent Account Number card, offers numerous benefits to individuals in India. Firstly, it serves as a unique identification number essential for various financial transactions and official purposes. With a PAN card, you can easily open bank accounts, apply for loans, file income tax returns, and engage in investments such as buying shares or mutual funds.

Furthermore, the PAN card is required for anyone who wishes to work or earn an income in India. It is mandatory for salaried employees, self-employed individuals, and business owners. Additionally, having a PAN card helps prevent tax evasion and ensures transparency in financial transactions, contributing to a more robust and accountable economic system.

The PAN card is widely accepted as an identification document across various government and private sectors. You can use it for identity verification when applying for a passport, getting a driving licence, or participating in government tenders.

If you do not provide your PAN card details to financial institutions, such as banks, they must deduct taxes at a higher rate from your transactions. By quoting your PAN, you can ensure that taxes are set at the applicable rates.

Overall, obtaining a PAN card provides individuals with greater financial opportunities, legal compliance, and a hassle-free experience when dealing with financial institutions and government agencies.

Who is eligible to get a PAN card in India?

Basically, the PAN card is available to each Indian citizen, resident or even non-resident. The eligibility criteria for obtaining a PAN card in India vary depending on the applicant's category. Here's a breakdown of all the eligible types:

Individuals (residents and non-residents):

• Any citizen of India.
• Non-residents, including foreign nationals conducting business or financial transactions.
• Minors below 18 can also apply for a PAN card. In such cases, their parent or guardian must provide their details and act as the representative assessee.
• A Hindu Undivided Family, comprising individuals of the Hindu, Sikh, Jain, or Buddhist religion, can apply for a PAN card in the name of the HUF. The Karta, or head of the family, represents the HUF for PAN card purposes.

Companies, firms, institutions:

• Any registered company, including public, private, limited liability partnerships (LLPs), or one-person companies (OPCs).
• Partnership firms, including general and limited liability partnerships.
• Trusts, whether registered or unregistered.
• Charitable institutions, educational institutions, research institutions, hospitals, and other similar entities.
• Central or state government departments, as well as their agencies and bodies.

PAN card application process

The application route determines whether you need photographs. Eligible applicants can use Instant e-PAN without submitting a separate portrait. Other applicants can make a regular application through an authorised PAN service provider or submit the relevant paper form.

Instant e-PAN through the Income Tax Department

Instant e-PAN is a free online route for an adult individual who has not already been allotted a PAN, has a valid Aadhaar linked to an active mobile number, has access to DigiLocker, and is not applying through a representative assessee. Foreign citizens cannot use this Aadhaar e-KYC route.

To apply:

1. Open the Income Tax Department's Instant e-PAN service and select "Get New e-PAN".
2. Confirm that you meet the eligibility conditions.
3. Allow the service to obtain an accepted date-of-birth document through DigiLocker.
4. Complete Aadhaar authentication using the OTP sent to the mobile number linked to your Aadhaar.
5. Review the details and submit the request. Save the acknowledgement number so you can check the status and download the e-PAN.

Instant e-PAN does not require paperwork, a visit to a PAN centre, or a separate photo or signature upload. It provides a digital PAN rather than automatically issuing a physical card.

Regular online application through UTIITSL

1. Start the PAN application on the UTIITSL website.
2. Choose the appropriate applicant type and complete the current form shown by the provider.
3. Follow the provider's identity-verification, document and payment instructions.
4. If the selected route requires physical documents, send them to the address and within the period specified in your acknowledgement.

Regular online application through Protean

1. Start the application on the Protean PAN services website.
2. Select the relevant category and complete the current application.
3. Follow the instructions for verification, supporting documents and payment.
4. If the chosen route requires documents by post, use the address and deadline in your acknowledgement.

An online regular application does not always mean that you must upload a separately prepared photo. Follow the live instructions for the verification method you select. The 4.5 cm x 3.5 cm requirement below applies specifically to the photographs placed on paper Forms 93 and 95.

Offline application

1. Obtain the current individual form: Form 93 for an Indian citizen or Form 95 for a person who is not an Indian citizen.
2. Fill in the required details and prepare the supporting documents.
3. Attach two recent colour photographs with white backgrounds, each measuring 4.5 cm x 3.5 cm as stated in the official form instructions. Do not staple or clip the photographs.
4. Place your signature or left-thumb impression across the photograph in the left-hand photo box, with part of it on the photograph and part on the form. Leave the right photograph clear and unmarked.
5. Submit the form and documents through the applicable PAN service channel and keep the acknowledgement number.

Documents required to apply for a PAN card

The exact documents depend on the applicant and application route. A regular individual application generally requires:

• Proof of identity;
• Proof of address;
• Proof of date of birth;
• Two recent colour photographs with white backgrounds, each measuring 4.5 cm x 3.5 cm, when submitting paper Form 93 or Form 95;
• Registration documents in the case of companies, firms, HUFs, and associations of persons.

Instant e-PAN is different. Eligible applicants use Aadhaar e-KYC and an accepted date-of-birth document available through DigiLocker, without uploading a separate portrait or signature.

PAN card for foreigners: rules and required documentation

To apply for a PAN, foreign citizens, whether through online or offline channels, need to meet specific eligibility criteria. These include:

• Non-Resident Indians (NRIs) who possess a taxable income in India;
• NRIs engaged in share trading through a broker or a depository;
• Individuals who are interested in investing in mutual funds;
• NRIs seeking to invest in land or property within India.

The required documents are the same, with the addition of the following:

• Copy of OCI (Overseas Citizen of India) card or PIO (Person of Indian Origin) card;
• An official copy of your address certificate issued by an Indian employer;
• Copy of the appointment letter;
• Details of the PAN card.

A person who is not an Indian citizen uses Form 95 for a regular individual application under the Income-tax Rules, 2026. Foreign citizens are not eligible for the Instant e-PAN Aadhaar e-KYC route.

e-PAN card explained

An e-PAN is a digitally signed electronic version of PAN that can be downloaded and stored on a phone or computer. It is a valid form of PAN.

The official Instant e-PAN service is a specific free route for eligible adult individuals who do not already have a PAN. It uses Aadhaar e-KYC, an Aadhaar-linked mobile number and DigiLocker access. Applicants do not upload a scanned portrait or signature, submit paperwork, or visit a centre.

Instant e-PAN does not automatically include delivery of a physical PAN card. After PAN has been allotted, the holder can request a printed card separately through an authorised PAN service provider.

PAN card application costs

Applicants residing in India must pay a PAN card fee of Rs 110, which comprises a processing fee of Rs 93 plus GST of 18%.

If you need a PAN card to make financial transactions outside India, the price will be Rs 1011.00.

If you need to renew or reissue an existing PAN card, you must pay a fee of Rs 110. Foreign entities must pay a charge of Rs 1020.

The Income Tax Department's Instant e-PAN service is free. Regular applications, physical cards and reprints may have separate provider charges.

PAN card photo requirements

Paper Form 93 for Indian citizens and Form 95 for people who are not Indian citizens each provide two spaces for recent colour photographs. The current requirements in the official instructions are:

• Photo size: 4.5 cm x 3.5 cm, written in that order in the official instructions;
• Quantity: two recent colour photographs of the applicant;
• Background: white;
• Placement: attach one photograph in each of the two photo boxes;
• Attachment: do not staple or clip the photographs;
• Signature: place your signature or left-thumb impression across the photograph in the left-hand box so that it extends onto the form;
• Right photograph: keep it clear and unmarked;
• Thumb impression: if used, it must be attested by a Magistrate, Notary Public, Oath Commissioner or Gazetted Officer under an official seal and stamp.

Here is an example of a PAN card photo:

Protean's current Form 93 instructions and PAN photo requirements apply to individual Indian citizens. The corresponding Form 95 instructions give the same photo requirements for people who are not Indian citizens. These forms replaced Forms 49A and 49AA for new applications from 1 April 2026, so older 3.5 cm x 2.5 cm instructions should not be used for a new paper application. The current forms do not state a percentage for head height or publish a digital photo file size for this paper route.

Instant e-PAN has no separate photo requirement because the service does not accept a scanned portrait or signature upload.

Get a PAN card application photo online

Visafoto makes it easy to prepare a PAN card application photo without visiting a professional studio. Take a picture with a smartphone or camera and upload it to Visafoto. The source photo does not need to have a perfect white background, professional lighting or finished document-photo framing.

Visafoto automatically replaces the background with white, crops and resizes the portrait, adjusts the framing, and improves lighting, contrast and image quality. Select the PAN card photo format based on the current 4.5 cm x 3.5 cm requirement. You will receive a ready-to-use digital photo and a printable template, so you can print and cut out the two identical photographs required for paper Form 93 or Form 95.

Example of the photo that you can upload to Visafoto:

Result by Visafoto:

The service has a 99.7% photo acceptance rate and offers 24/7 support. If officials reject a photo prepared by Visafoto, you can request a full refund. Before attaching the photographs, check the printed dimensions and follow the form instructions for signing across the left photo.

This prepared print is not needed for Instant e-PAN, which does not accept a separate photo upload.

How to fill a PAN card application form: helpful tips

Filling out a PAN card application form can be a straightforward process if you follow these recommendations:

• Obtain the correct form. Under the Income-tax Rules, 2026, an individual who is an Indian citizen uses Form 93, while an individual who is not an Indian citizen uses Form 95.
• Read the instructions carefully before entering your details. This will help you understand the current requirements and provide accurate information.
• Provide accurate personal details, including your full name, date of birth, gender and address. Double-check the information because mistakes may cause delays.
• Attach the documents required for your applicant category to establish identity, address and date of birth.
• For a paper individual application, attach two recent 4.5 cm x 3.5 cm colour photographs with white backgrounds. Put your signature or left-thumb impression across the photograph in the left-hand box and leave the right photograph unmarked.
• Provide your email address and mobile number accurately for communications about the application.
• Review the completed form before submission and correct any missing or inaccurate information.

Keep copies of the completed form, supporting documents and payment receipt for your records.

How long does it take to get a PAN card?

Usually, the PAN card processing time takes about two weeks, given that the application is correct and complete.

How to track your PAN card application

Use the acknowledgement or application number supplied by the provider that accepted your application. Protean and UTIITSL each provide status tracking for applications submitted through their own service.

PAN card validity and renewal

A PAN does not expire and remains valid for the holder's lifetime. The holder can request a replacement physical card if it is lost or damaged, but should not apply for a second PAN.

Last updated: 16 September 2026