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PAN / TAN Application
PAN identifies a taxpayer, while TAN identifies a government or non-government deductor/collector responsible for TDS or TCS compliance.
Last Reviewed: 29 July 2026
Next scheduled review: 29 October 2026
Reviewed by: IndiaBusiness.ai Editorial
Who it’s for
When you may not need it — A company incorporated through the integrated MCA incorporation process generally receives PAN and TAN in that workflow. An individual eligible for free Instant e-PAN may not need an assisted physical-card application. Never file a duplicate PAN application.
Verified at-a-glance facts
Form-selection table
| Applicant / need | Current route | Important qualification |
|---|---|---|
| Indian-citizen individual, including eligible NRI/RNOR classification stated by the form guidance | Form 93 | Check residency/citizenship facts rather than guessing from location |
| Indian company, LLP, partnership, trust or other Indian entity | Form 94 | A sole proprietorship does not receive a separate PAN; the proprietor uses their individual PAN |
| Individual who is not an Indian citizen | Form 95 | Foreign supporting documents and prescribed authentication may apply |
| Entity incorporated/formed outside India | Form 96 | Indian tax nexus and foreign-document standards must be assessed |
| Government TAN | Form 134 | AIN and prescribed government certification details apply |
| Non-government TAN | Form 135 | PAN is mandatory; identity, address and birth/incorporation proof apply |
| Eligible individual needing immediate electronic PAN | Instant e-PAN | Applicant must not already have PAN, must be an adult and must not fall within the representative-assessee exclusion |
Critical distinctions
- PAN, TAN, GSTIN, CIN and Udyam are different identifiers.
- A person should not obtain a second PAN because the first card is lost or data is wrong; use reprint/correction.
- TAN is not needed merely because a business has employees. It is needed when a deduction/collection obligation applies.
- From 1 April 2026, copy must not describe Form 49B as the only current TAN application. The new rules split it into Forms 134 and 135.
- A PAN allotment is not proof that every tax registration or return is complete.
Process
Step 1
Search internal records and official verification tools to reduce duplicate risk.
Step 2
Classify citizenship, entity, government/non-government deductor status and application purpose.
Step 3
Select the current form and authorised submission route.
Step 4
Reconcile legal name, date of birth/incorporation, address and registration numbers across evidence.
Step 5
Obtain the applicant’s own authentication and signature.
Step 6
Submit, pay the displayed official/service-provider fee where applicable and track acknowledgement.
Step 7
Validate the allotted record; then update linked tax, bank, payroll and invoice systems.
Documents needed
What IndiaBusiness takes care of
- Current-form selection and duplicate-risk check.
- Document naming and mismatch report.
- Application preparation, tracking and discrepancy response.
- Linked-registration update checklist after allotment/correction.
- Secure handling protocol with retention and deletion schedule.
Questions founders ask
Are Forms 49A, 49AA and 49B still the current website labels?
Under the Income-tax Rules, 2026, PAN applications are Forms 93–96 and TAN applications are Forms 134–135. Older form numbers remain useful as transition references but should not be presented as the only current forms.
Does a sole proprietorship receive a separate PAN?
No. The proprietor applies/uses PAN in their own name. Registrations may carry the trade name, but the proprietor and proprietorship are not separate persons for PAN.
Is Instant e-PAN suitable for a company, LLP or minor?
No. The Income Tax portal describes it for an eligible adult individual with Aadhaar who has not already been allotted PAN.
Does every employer need TAN immediately?
Not merely because it is an employer. TAN is needed when the person is responsible for applicable TDS/TCS obligations, subject to statutory exceptions and transaction-specific challan routes.
Can IndiaBusiness keep Aadhaar or PAN copies forever?
No. Collect only what the filing requires, restrict access, record purpose and delete or archive under a documented retention rule. Current DPDP obligations are phased, but privacy-by-design should be implemented now.
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Primary sources
Information is general and reflects sources reviewed on the date shown. Eligibility, documents, fees, timelines and outcomes depend on the applicant’s facts and the current law, authority portal or platform policy. IndiaBusiness provides advisory and execution support; approval and enforcement decisions remain with the relevant authority, certification body, platform, bank or other decision-maker.