PAN card for a firm or company
Quick answer: A business PAN is a different application from a personal one. Indian entities apply on Form 94 — the form numbers changed in 2026, and this is what used to be called Form 49A. One document does all the work: your registration document serves as proof of identity, address and date all at once. Which document depends on what kind of entity you are. No photograph is affixed, because only individual applicants do that.
🏢 What to attach, by entity type
This is the table prescribed by Rule 158 of the Income Tax Rules, 2026 and printed on Form 94 itself. One document covers proof of identity, address and date together.
- Company — copy of the certificate of registration issued in India by the Registrar of Companies, or the corporate identity number (CIN) allotted by the Registrar under section 7 of the Companies Act, 2013
- Partnership firm — copy of the certificate of registration issued in India by the Registrar of Firms, or a copy of the partnership deed
- Limited Liability Partnership — copy of the certificate of registration issued in India by the Registrar of LLPs, or the LLP identification number (LLPIN) allotted by the Registrar under the Limited Liability Partnership Act, 2008
- Association of persons (trust) — copy of the trust deed, or a copy of the certificate of registration number issued by a Charity Commissioner
- Association of persons, body of individuals, local authority or artificial juridical person — copy of the agreement, or a certificate of registration number from a Charity Commissioner, Registrar of Co-operative Societies or any other competent authority, or any other document originating from a Central or State Government department establishing the identity and address of the entity
- Hindu Undivided Family — an original affidavit by the karta, authenticated by a Notary Public, Oath Commissioner or Judicial Magistrate, stating the name, father's name, Aadhaar or PAN, and address of every coparcener as on the date of application — together with a copy of any accepted personal document in the karta's own name
Note that the form groups an HUF with individuals, not with the other entities — the karta's own document does the work, so the individual document lists apply.
🧍 A proprietorship does not get its own PAN
This is the single commonest wasted application. The form says it plainly: in the case of a sole proprietorship concern, the proprietor should apply for PAN in his or her own name. There is no separate business PAN to obtain — the proprietor's individual PAN is the firm's PAN, and it is what you quote for GST, a current account and TDS.
If that is your situation, the personal PAN checklist is the page you want.
✍️ Who has to sign
The form is specific about this, and applications not signed in the given manner are liable to be rejected:
- Company — a director
- Partnership firm or LLP — a partner
- Trust — a trustee
- Hindu Undivided Family — the karta
- Association of persons, body of individuals, local authority or artificial juridical person — the authorised signatory
📋 What else the form asks of an entity
- Registration number — mandatory for a company, which gives the number issued by the Registrar of Companies. Other entities may give a registration number issued by any State or Central Government authority. It does not apply to individuals or HUFs.
- Date of incorporation, deed or formation — an entity still enters a date, just not a date of birth: date of incorporation for a company, date of the partnership deed for a firm, date of creation of the trust deed for a trust, date of registration for an LLP, date of formation for an association of persons.
- Office address is mandatory for a firm, LLP, company, local authority or trust, and these applicants must select Office as the address for communication. The residence address field is left blank.
- The name must be written in full, starting in the surname boxes and running on into the first and middle name boxes if it is long. Private Limited must be spelled out — Pvt Ltd, Private Ltd and P. Ltd are all rejected — and no title such as M/s is prefixed.
- An LLP's PAN is allotted in "Firm" status, even though LLP is what you select on the form.
Which form applies
The form numbers changed in 2026. If you are looking for Form 49A or 49AA, these are what they became. The accepted documents are prescribed by Rule 158 of the Income Tax Rules, 2026, which is the table reproduced above.
- Form 93 — an individual who is a citizen of India (was Form 49A)
- Form 94 — an Indian company, an entity incorporated in India, or an unincorporated entity formed in India (was Form 49A)
- Form 95 — an individual who is not a citizen of India (was Form 49AA)
- Form 96 — an entity incorporated outside India, or an unincorporated entity formed outside India (was Form 49AA)
So a partnership firm, LLP, company, trust or HUF formed in India uses Form 94. Forms already printed and in circulation may still carry the old numbers.
How it differs from a personal PAN
A personal PAN application asks for three separate proofs — identity, address and date of birth — plus two photographs and a signature. An entity application asks for none of those: the registration document is a single proof covering all three, and no photograph is affixed. What an entity has instead is the signing rule above, a registration number, and a mandatory office address.
💰 What it costs
On the current form, processing is ₹107 including GST if you want a physical PAN card, or ₹72 if you do not (₹66 if you apply paperless online) — in which case you write "Physical PAN Card not required" at the top of the form and must give an email address to receive the e-PAN. Dispatch of a physical card outside India costs ₹910 more. Fees change; confirm the current amount before you pay.
Holding more than one PAN carries a penalty of ₹10,000 under section 272B, so if the entity already has one, apply for a correction rather than a fresh PAN.
Where to apply
Applications go through incometax.gov.in or the authorised service providers, Protean (formerly NSDL) and UTIITSL. Entity categories and accepted documents change from time to time — confirm the current list on the portal before applying.
Frequently asked questions
What documents are needed for a partnership firm PAN?
A copy of the certificate of registration issued in India by the Registrar of Firms, or a copy of the partnership deed. No photograph is needed.
Does a proprietorship firm need its own PAN?
No. The form instructs that in the case of a sole proprietorship concern, the proprietor applies for PAN in their own name. The business does not get a separate PAN.
Is Form 49A or 49AA right for my company?
Those numbers changed in 2026. An Indian company now applies on Form 94, which is what Form 49A became. A company incorporated outside India applies on Form 96, which is what Form 49AA became.
Who has to sign a PAN application for a company?
A director signs for a company, a partner for a firm or LLP, a trustee for a trust, the karta for an HUF, and an authorised signatory for an association of persons, body of individuals, local authority or artificial juridical person. Applications not signed in that manner are liable to be rejected.
Does a business PAN need a photo and signature?
No. Only individual applicants affix photographs. An entity attaches its registration document instead.
What does an HUF need for a PAN card?
An affidavit made by the karta stating the name, father's name and address of every coparcener as on the date of application, together with a document in the karta's own name.
General information, not legal advice — and ToolGalli is not affiliated with any government department. Requirements change; verify the current list on the official portal.