Is e-PAN valid in place of a PAN card?

Yes. The e-PAN issued through the e-filing portal is a valid proof of PAN and is accepted wherever a physical card is.

Can a minor get a PAN?

Yes. A parent or guardian applies on the child's behalf. It is useful when the child has investments or income in their own name.

What does the fourth letter of a PAN mean?

It shows the type of holder: P for an individual, H for a Hindu Undivided Family, C for a company, F for a firm, T for a trust and so on.

Does my PAN change if I move to another city?

No. A PAN is permanent. You only need to update your address in the PAN records if you want correspondence at the new address.

PAN card: what it is and how to get one

Updated 11 October 2026

PAN (Permanent Account Number) is a 10-character alphanumeric ID issued by the Income Tax Department. It links all your tax records: income tax returns, TDS deducted from your salary or interest, and high-value transactions. You need it to file a return, open a bank or demat account, and for many large purchases. Without a PAN, tax is often deducted at a higher rate.

What the 10 characters mean

A PAN looks like ABCPS1234K: five letters, four digits, one letter.

Position	Meaning
1 to 3	Letters running in series (AAA to ZZZ)
4	Type of holder: P = individual, H = HUF, C = company, F = firm or LLP, T = trust, A = association of persons, G = government, and so on
5	For an individual, the first letter of the surname; for others, the first letter of the name
6 to 9	Running number
10	A check letter

So in ABCPS1234K, the "P" shows an individual whose surname starts with "S". A PAN never changes, even if you change your address, city or job.

Where you need a PAN

Filing an income tax return and claiming a refund.
Getting salary: your employer needs it for TDS and Form 16.
Opening a bank account (other than a basic account), a demat account or investing in mutual funds.
Large cash deposits, buying or selling property above the threshold, buying a vehicle, and paying large hotel or foreign travel bills.
Getting a PAN for your HRA landlord, if your rent is more than ₹1,00,000 a year (see HRA exemption).

Thresholds for quoting PAN are set by the Income-tax Rules and were revised along with the new Act, so check the current limit for a specific transaction.

What happens without a PAN

If you do not give your PAN to someone who has to deduct tax, they usually deduct tax at 20% or twice the normal rate, whichever is higher. The same happens if your PAN is inoperative because it is not linked to Aadhaar.

Worked example. Sunita earns ₹80,000 of FD interest in a year from one bank, above the ₹50,000 limit for TDS on bank interest for people below 60. With a valid PAN, the bank deducts 10%: ₹8,000. Without a valid PAN, it deducts 20%: ₹16,000. The extra ₹8,000 can be claimed back only by filing a return, and refunds are not issued while the PAN is inoperative.

How to get a PAN

Instant e-PAN (free)

If you have an Aadhaar number linked to your mobile, you can get an e-PAN free and almost instantly on the e-filing portal using Aadhaar OTP. The e-PAN is a PDF that is valid everywhere a PAN card is accepted. Your details are taken from Aadhaar, so make sure your Aadhaar name and date of birth are correct.

Physical PAN card

For a printed card, apply online through the authorised agencies, Protean (formerly NSDL e-Gov) or UTIITSL, using the PAN application form (Form 49A for Indian citizens and 49AA for foreign citizens; reported to be renumbered under the Income-tax Rules, 2026). You submit proof of identity, address and date of birth, pay a small fee, and the card is posted to you.

PAN 2.0

The government approved the PAN 2.0 project in November 2024 to move PAN services to a single digital platform, with cards carrying a QR code. Existing PANs remain valid; you do not need to apply again.

Corrections, loss and duplicates

Change of name or details: apply for "changes or correction in PAN data" online. The PAN number stays the same.
Lost card: download an e-PAN or request a reprint. Do not apply for a new PAN.
More than one PAN: holding two PANs is not allowed and can attract a penalty (₹10,000 under the 1961 Act). Surrender the extra one through the same agencies.

PAN for NRIs and others

Non-resident Indians need a PAN if they have taxable income in India, such as rent or interest, or if they invest in Indian shares or mutual funds. Foreign citizens apply using the form meant for them and can give an overseas address. Companies, firms, trusts and HUFs get their own PAN, separate from the PANs of the people behind them.

Keep your PAN safe

A PAN is not secret, but misuse can lead to loans or transactions in your name. Share copies only where needed, mark them with the purpose, and check your AIS and credit report occasionally for anything you do not recognise.