HUF PAN Card: Complete Guide
An HUF PAN is a 10-digit PAN issued to a Hindu Undivided Family as a separate taxable entity, distinct from the Karta’s personal PAN. The Karta applies using Form 94, with a notarised HUF affidavit and personal KYC documents. Form 94 replaced Form 49A from April 1, 2026.
What Is an HUF PAN
- 10-digit alphanumeric number; 4th character is always “H” (e.g., AYZHG2108L)
- Issued in the family’s name, not a person’s name (e.g., “Ramesh Kumar HUF”)
- Available to Hindu, Sikh, Jain, and Buddhist families
- Required for HUF bank accounts, ITR filing, investments, and property transactions
- Family-run businesses use it to keep business income and assets separate from the Karta’s personal finances
Never use the Karta’s personal PAN for HUF transactions. Banks and the Income Tax Department flag this as a compliance error.
What an HUF PAN Card Looks Like
| Field | HUF PAN Card | Individual PAN Card |
|---|---|---|
| Photograph | Not printed | Printed |
| Name | HUF name (e.g., “Sharma HUF”) | Individual’s name |
| Date field | Date of formation | Date of birth |
| Father’s name | Not applicable | Printed |
Who Can Apply
| Criterion | Requirement |
|---|---|
| Minimum members | At least two; a single person cannot form an HUF |
| Lineage | Lineal descendants of a common ancestor, plus spouses and unmarried daughters |
| Religion | Hindus, Sikhs, Jains, Buddhists |
| Karta eligibility | Any coparcener, including daughters (Vineeta Sharma v. Rakesh Sharma, 2020) |
| Karta’s own PAN | Mandatory before applying for HUF PAN |
| Who signs | Only the Karta |
Read more: How to Link Aadhaar with PAN Card
Documents Required for HUF PAN Card
| Document | Accepted Proof |
|---|---|
| HUF affidavit (mandatory) | Notarised, on stamp paper, signed by Karta; lists all coparceners’ names, addresses, PAN/Aadhaar, plus HUF name and date of formation (Rule 158, Income-tax Rules, 2026) |
| Karta’s identity proof | Aadhaar, passport, voter ID, driving licence |
| Karta’s address proof | Aadhaar, passport, voter ID, electricity bill or bank statement (under 3 months), rental agreement |
| Karta’s date of birth proof | Passport, driving licence, municipal birth certificate, school leaving certificate |
Two rules that cause rejections:
- Aadhaar alone doesn’t cover DOB. From April 1, 2026, a separate DOB document is mandatory. Aadhaar still works for identity and address.
- Unnotarised affidavit = rejected. Signature alone isn’t enough; it needs a notary’s seal on stamp paper.
How to Apply for HUF PAN Card
Online (via the Protean/NSDL or UTIITSL registration portal):
- Select Form 94; choose “HUF” as applicant category; prefix name with “M/s”
- Enter HUF name, date of formation, Karta’s contact details
- Add HUF address, source of income, AO code
- Upload affidavit and Karta’s ID, address, DOB proofs
- Pay fee and submit
- Courier signed acknowledgement and documents to Protean/UTIITSL within the stated window (physical submission mode)
Offline (PAN facilitation centre):
- Collect Form 94 from the centre
- Fill HUF details; attach self-attested documents
- Submit and pay at the centre
- Keep the acknowledgement slip
No edits after submission. Errors need a separate PAN correction request.
HUFs cannot use instant e-PAN. That facility is Aadhaar-based, for individuals only.
Application Fee
| Delivery Option | Fee (incl. GST) |
|---|---|
| Physical PAN card, Indian address | ₹107 |
| e-PAN only, Indian address | ₹72 |
| Physical PAN card, foreign address | ₹1,017 |
Fees are set by the Income Tax Department; verify on the portal before paying.
Processing Time and Tracking
- Processing: 15–20 working days from document verification
- e-PAN arrives by email first; physical card follows by post
- Protean: track via 15-digit acknowledgement number on the status portal
- UTIITSL: track via acknowledgement number or PAN on the UTIITSL portal
- Mismatched documents get flagged “Under Objection” until corrected
Common Mistakes to Avoid
- Name mismatch across application, affidavit, and documents
- Unnotarised affidavit
- Using Karta’s personal PAN for HUF transactions
- Applying before the Karta has a personal PAN
- Filing on the outdated Form 49A
What Experts Say
CAs flag the affidavit as the top cause of delay: missing notarisation, or coparcener details left out. The second common error is sequencing, applicants start the HUF application before the Karta’s own PAN is ready. Standard practice: finalise the HUF deed first, confirm every coparcener’s details against their own ID, then file Form 94.
FAQs
Is an HUF PAN card mandatory? Yes, for any financial transaction in the HUF’s name: bank accounts, ITR filing, investments, property purchase.
Which form is used for HUF PAN card application? Form 94, effective April 1, 2026. Existing Form 49A-issued PANs remain valid.
What documents are required for HUF PAN card application? Notarised HUF affidavit plus the Karta’s identity, address, and date of birth proof.
Does the Karta need a personal PAN first? Yes. The application won’t be accepted without it.
Can a daughter be the Karta? Yes, per the Supreme Court’s 2020 ruling in Vineeta Sharma v. Rakesh Sharma.
How long does it take? 15–20 working days from document verification.
Can an HUF get instant e-PAN? No. Instant e-PAN is Aadhaar-based, for individuals only.
Related PAN guides and tools: Applying fresh? See our PAN card apply online guide. Lost or damaged your card? Read the PAN card reprint guide. See the full TIN PAN card guide for entity applicants. Once your e-PAN is ready, use the free PAN card photo resize tool for portal-ready photos.