Documents required for a PAN card
Quick answer: there are two routes, and they ask for different things. Instant e-PAN is free, needs only your Aadhaar and the mobile number linked to it, and uploads no documents at all. The document route — Form 93, which used to be Form 49A — needs a proof of identity, a proof of address and a proof of date of birth. Aadhaar counts for the first two, but not for date of birth.
Which route are you on?
- Instant e-PAN. A pre-login service on the income-tax e-filing portal that gives a digitally signed PAN in electronic form, free of cost, from your Aadhaar and its linked mobile number. No form to fill, no documents to attach. It is only for someone who has never been allotted a PAN, who is not a minor on the date of the request, and who is not a representative assessee under section 160.
- Form 93 through Protean or UTIITSL. The route for a physical card, for minors, and for anyone the e-PAN service will not serve. This is where the document lists below apply.
🪪 Proof of identity (any one)
- Aadhaar card issued by UIDAI
- Voter ID (elector's photo identity card)
- Passport
- Driving licence
- Ration card bearing your photograph
- Transgender Identity Card or certificate issued under the Transgender Persons (Protection of Rights) Act, 2019, with your photograph
- Photo identity card issued by the Central Government, a State Government or a public sector undertaking
- Pensioner card bearing your photograph
- CGHS or Ex-servicemen Contributory Health Scheme photo card
Two more routes, if you have none of the above: a certificate of identity in original signed by an MP, MLA, municipal councillor or gazetted officer, or a bank certificate on branch letterhead carrying an attested photograph, your account number, and the issuing officer's name, stamp and a copy of their employee ID.
For a minor, a parent's or guardian's documents count as the child's proof of identity, in addition to the child's own Aadhaar.
🏠 Proof of address (any one)
These must be no more than three months old:
- Electricity bill
- Landline telephone or broadband connection bill
- Water bill
- Consumer gas connection card or book, or piped gas bill
- Bank account statement
- Depository account statement
- Credit card statement
These have no age limit:
- Aadhaar card
- Passport, or your spouse's passport
- Voter ID
- Driving licence
- Post office passbook showing your address
- Latest property tax assessment order
- Domicile certificate issued by the Government
- Property registration document
- Transgender Identity Card or certificate
- Allotment letter of accommodation from the Central or a State Government — this one must be under three years old
Or a certificate of address signed by an MP, MLA, municipal councillor or gazetted officer, or an employer certificate in original. For a minor, a parent's or guardian's document counts. An Indian citizen living abroad uses a bank statement from the country of residence, or an NRE account statement.
A post-paid mobile bill is not accepted. The list names a landline telephone or broadband bill, not a mobile one — an easy and avoidable rejection.
🎂 Proof of date of birth (any one)
- Birth certificate from the municipal authority, an office authorised by the Registrar of Births and Deaths, or an Indian Consulate
- Matriculation (Class 10) certificate or mark sheet
- Passport
- Driving licence
- Voter ID
- Transgender Identity Card or certificate
- Photo identity card issued by the Central Government, a State Government or a public sector undertaking
- CGHS or Ex-servicemen Contributory Health Scheme photo card
- Marriage certificate issued by the Registrar of Marriages
- Pension payment order
- Domicile certificate issued by the Government
- Affidavit sworn before a magistrate stating the date of birth
What Aadhaar does, and what it does not do
- It proves identity and address. Aadhaar is named on both of those lists.
- It is not on the date-of-birth list. On the document route, bring one of the date-of-birth proofs listed above — a birth certificate, passport, driving licence or voter ID, for example.
- On instant e-PAN the question does not arise. That route uploads nothing: your details, date of birth included, come from Aadhaar e-KYC.
📸 Photograph and signature
- A recent colour photograph, 3.5 cm × 2.5 cm, affixed in the space on the acknowledgement receipt — not stapled or clipped, with the face clearly visible
- The signature or left thumb impression goes inside its box on the acknowledgement, never across the photograph
- A minor's photograph is not printed on the card
- For a minor, the representative assessee signs; for an HUF, the Karta; for a company, firm or trust, the authorised signatory
- A thumb impression must be attested by a magistrate, notary public or gazetted officer, under seal and stamp
The name on every proof must match the application exactly, on a single line. A mismatch between "Poonam Ravi Narayan" on the form and "Poonam R. Narayan" on the proof is a rejection.
💳 What it costs
- Instant e-PAN: free.
- Paper application, dispatched in India: ₹110 — ₹93 plus GST, on Protean's instructions page.
- Dispatched outside India: ₹1,020, including GST.
- Protean's own fees article gives a different set for the online routes — ₹107 for a physical card with e-PAN in India, ₹66 for e-PAN only when the application is paperless, ₹72 when it is not, and ₹1,017 for dispatch abroad. The fee depends on the route, so check the figure on the page you actually apply through.
One PAN, and only one
Holding more than one PAN carries a penalty of ₹10,000 under section 272B. If you have been allotted a second one, surrender it immediately rather than waiting to be asked.
The form numbers changed in 2026
Under the Income-tax Act, 2025 and the Income-tax Rules, 2026, the PAN application forms were renumbered:
| New form | Old form | Who uses it |
|---|---|---|
| Form 93 | 49A | An individual who is a citizen of India |
| Form 94 | 49A | An Indian company or an entity incorporated in India |
| Form 95 | 49AA | An individual who is not a citizen of India |
| Form 96 | 49AA | An entity incorporated outside India |
Applying for a firm, company, LLP or HUF is a different set of papers altogether — see PAN card for a firm or company.
Where to apply
Instant e-PAN is on the income-tax e-filing portal at incometax.gov.in. The document route goes through Protean (formerly NSDL) or UTIITSL: you fill the form online, then send the signed acknowledgement with the photograph and your proofs to the PAN services unit, or complete it through Aadhaar-based e-KYC where the route allows it.
Mistakes that get an application returned
- Aadhaar offered as proof of date of birth on the document route. It is not on that list.
- A post-paid mobile bill as address proof.
- A bill or statement older than three months, where the rule caps it at three.
- A name that does not match — initials on one document and the full name on another.
- A signature across the photograph, or a photograph stapled to the acknowledgement.
- Applying for a second PAN instead of correcting the one you have.
Frequently asked questions
Does Aadhaar work as proof of date of birth for a PAN card?
Not on the document route. Aadhaar is on the identity and address lists, but not on the date-of-birth list — bring one of the proofs on that list instead: a birth certificate, passport, driving licence or voter ID, for example. On instant e-PAN nothing is uploaded at all — the date of birth comes from Aadhaar e-KYC.
What documents are needed for a PAN card?
On the document route, one proof of identity, one proof of address and one proof of date of birth, plus a photograph and signature on the acknowledgement. Instant e-PAN needs no documents — only Aadhaar and the mobile number linked to it.
Can I get a PAN instantly?
Yes, free of cost, if you have never been allotted a PAN, you are not a minor, and your mobile number is linked to your Aadhaar. The income-tax portal issues a digitally signed e-PAN.
How much does a PAN card cost?
Instant e-PAN is free. A paper application dispatched in India is ₹110 — ₹93 plus GST — and ₹1,020 for dispatch outside India. The online routes are priced differently, so check the figure on the page you apply through.
What photo does the PAN form need?
A recent colour photograph of 3.5 cm × 2.5 cm, affixed in the space on the acknowledgement receipt, with the face clearly visible. Do not staple it, and keep your signature inside its own box rather than across the photo.
Can a minor get a PAN?
Yes, through the document route, not through instant e-PAN. A parent's or guardian's documents serve as the child's proof of identity and address, the representative assessee signs, and the child's photograph is not printed on the card.
My address proof is four months old — will it do?
Not if it is a bill or a statement: electricity, landline or broadband, water, gas, bank, depository and credit card documents must be under three months old. Aadhaar, a passport, a voter ID, a driving licence, a post office passbook, a property tax order, a domicile certificate and a property registration document have no age limit.
What happened to Form 49A?
It was renumbered under the Income-tax Rules, 2026. An individual Indian citizen now applies on Form 93; an Indian company on Form 94; an individual who is not a citizen on Form 95; and an entity incorporated outside India on Form 96.
I already have a PAN and applied again by mistake.
Surrender the extra one. Holding more than one PAN carries a penalty of ₹10,000 under section 272B.
General information, not legal advice — and ToolGalli is not affiliated with any government department. Requirements and fees change; verify the current list on the portal you apply through.