Permanent Account Number (PAN) is a code that acts as an identification for Indian nationals, especially those who pay Income Tax. It is a unique, 10-character alphanumeric identifier, issued to all judicial entities identifiable under the Indian Income Tax Act, 1961. An example number would be in the form of ARLPA0061H. It is issued by the Indian Income Tax Department under the supervision of the Central Board for Direct Taxes (CBDT) and it also serves as an important proof of identification. Stay updated on the latest PAN Card Updates and Rule Changes in 2026 including mandatory PAN-Aadhaar linking rules that may affect your compliance.
USE OF PAN
Quoting the PAN is mandatory when performing Income Tax Filing, tax deduction at source, or any other communication with the Income Tax Department. PAN is also steadily becoming a mandatory document for opening a new bank account, a new landline telephone connection / a mobile phone connection, purchase of foreign currency, bank deposits above ₹50,000, purchase and sale of immovable properties, vehicles etc. If you already have a PAN, learn how to Download PAN Card Online instantly as a PDF from the Income Tax portal.
PRESCRIBED PAN APPLICATION FORMS
1. Application for allotment of PAN: – This application form should be used when the applicant has never applied for a PAN or does not have a PAN allotted to him. Businesses that deduct tax at source must also complete TAN Registration Online alongside their PAN application. The applicant may visit ITD’s website www.incometaxindia.gov.in to find whether a PAN has been allotted to him or not.
2. Application for new PAN Card or/and/or Changes or Corrections in PAN Data: – Those who have already obtained the PAN and wish to obtain the new PAN card or want to make some changes/corrections in their PAN data, are required to submit their applications in the following form prescribed by ITD:
