PAN card charges in India: ₹107 for a new physical PAN card (Indian address), ₹1,017 for a foreign address, and ₹66–72 for e-PAN only. Correction and duplicate PAN cost ₹50 (India) and ₹959 (foreign). Figures are per the Income Tax Department and Protean eGov Technologies fee schedule, inclusive of 18% GST.
PAN Card Charges in India: Quick Overview
| Service | Indian Address | Foreign Address |
|---|---|---|
| New PAN (physical card) | ₹107 | ₹1,017 |
| New PAN (e-PAN only) | ₹66–72 | ₹66–72 |
| Instant e-PAN via Aadhaar (e-filing portal) | Free | N/A |
| PAN correction (physical card) | ₹50 | ₹959 |
| Duplicate PAN / reprint | ₹50 | ₹959 |
| Address correction via Aadhaar e-KYC (UTIITSL) | Free | N/A |
PAN Card Apply Online Charges (New Application)
Base fee: ₹91 + GST (India), ₹862 + GST (foreign). Official Income Tax Department rate.
Forms by applicant type (effective April 1, 2026):
| Form | Applicant |
|---|---|
| Form 93 | Indian individuals |
| Form 94 | Indian entities (companies, LLPs, firms, HUFs, trusts) |
| Form 95 | Foreign individuals |
| Form 96 | Foreign entities |
Forms 93–96 replace Form 49A/49AA. Existing PAN cards remain valid; no reapplication needed.
Read more:
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How to apply:
- Visit Protean (onlineservices.proteantech.in) or UTIITSL (pan.utiitsl.com)
- Select the correct form for applicant type
- Fill personal/entity, address, and income details
- Pay PAN card apply online charges (card, net banking, UPI, or DD)
- Complete e-KYC/e-Sign via Aadhaar OTP, or courier documents within 15 days
- Track status using the acknowledgement number
Note: From April 2026, Aadhaar alone does not count as date-of-birth proof. Use a birth certificate, passport, or matriculation certificate.
Instant e-PAN: Free, Aadhaar-linked mobile required, digital PAN only, no physical card.
PAN Card Correction Charges
₹50 (India) / ₹959 (foreign), inclusive of GST. Same fee applies to a straight reprint with no data change.
Correction forms (effective April 1, 2026):
- PAN CR-01: individuals
- PAN CR-02: non-individual entities (businesses)
Documents by correction type:
| Correction | Proof Required |
|---|---|
| Name | Marriage certificate, gazette notification, or updated ID |
| Date of birth | Birth certificate, passport, or matriculation certificate |
| Photo/signature | Fresh photo and signature specimen |
| Address | Aadhaar, passport, utility bill, or bank statement |
| Business name/registered address | Certificate of incorporation, partnership deed, or registration proof |
Free exception: Address-only update via Aadhaar e-KYC on UTIITSL. Address isn’t printed on the physical card, so no reprint fee applies.
Duplicate PAN Card Charges
Same as correction: ₹50 (India) / ₹959 (foreign). For lost, stolen, or damaged cards with no data change.
Process:
- Go to Protean or UTIITSL reprint page
- Enter PAN, Aadhaar (individuals), date of birth
- Verify via OTP
- Pay duplicate PAN card charges online
- Card ships to the address on record
Only available online if your last PAN application was processed via Protean or the e-filing portal.
e-PAN redownload: Free within 30 days of issue/correction. After that, roughly ₹8.26.
e-PAN vs Physical PAN: Charges Compared
| Delivery | Domestic Fee | Foreign Fee | Turnaround |
|---|---|---|---|
| e-PAN only | ₹66 | ₹66 | 3–4 working days |
| e-PAN + physical card | ₹107 | ₹1,017 | 15–20 working days |
| Instant e-PAN (Aadhaar) | Free | N/A | Same day–48 hours |
e-PAN is valid for KYC, ITR filing, and bank account opening. Physical card needed mainly for in-person submission requirements.
PAN Charges for Indian Businesses
Business PAN charges follow the same fee structure as individual PAN. The fee is address-based, not entity-based.
| Entity Type | Form | New PAN Fee (India) | Correction Fee (India) |
|---|---|---|---|
| Company, LLP, firm | Form 94 | ₹107 | ₹50 |
| HUF, trust, AOP, BOI | Form 94 | ₹107 | ₹50 |
| Foreign entity operating in India | Form 96 | ₹1,017 | ₹959 |
Common business scenarios:
- GST registration: Requires a valid business PAN before filing. No separate PAN fee for GST use.
- Current account opening: Banks require business PAN as mandatory KYC; standard PAN charges apply, no bank-side fee.
- Change in business name/address (post-incorporation amendment): File via PAN CR-02, ₹50 fee, with updated incorporation/registration proof.
- Multiple directors/partners: Each individual director or partner needs a separate personal PAN (Form 93), in addition to the entity PAN (Form 94).
Additional Payment Charges
- Card payment: up to 2% surcharge (bank-levied)
- Net banking: ₹4 + GST surcharge
- Demand draft: payable to “NSDL PAN,” Mumbai only
- Rejected application: fee is non-refundable
Quick Takeaways
- Correction and duplicate PAN cost less than a new application (₹50 vs ₹107 for India)
- Foreign-address charges run roughly 10x domestic charges across all services
- Name/DOB mismatches with Aadhaar are the most common cause of application rejection
- Paperless e-KYC is faster than courier-based document submission
- Business entities pay the same base fee as individuals; the fee depends on address, not entity type
Frequently Asked Questions
What are the PAN card charges in India for 2026? ₹107 for a new physical PAN (Indian address), ₹66–72 for e-PAN only, ₹1,017 for a foreign address. Correction and duplicate PAN cost ₹50 (India) and ₹959 (foreign).
What are the PAN card apply online charges through Protean or UTIITSL? Both charge the same official rate: ₹91 + GST (about ₹107) for India, ₹862 + GST (about ₹1,017) for foreign addresses.
Are PAN card correction charges different from new application charges? Yes. Correction costs ₹50 (India) versus ₹107 for a new application, since no fresh PAN allotment is involved.
Do duplicate PAN card charges differ from correction charges? No. Both cost ₹50 (India) / ₹959 (foreign).
Is a PAN card ever free? Yes. Instant e-PAN via Aadhaar on the Income Tax e-filing portal is free but issues a digital PAN only.
Which forms apply for PAN after the April 2026 changes? Form 93 (Indian individuals), Form 94 (Indian entities), Form 95 (foreign individuals), Form 96 (foreign entities). Corrections use PAN CR-01 (individuals) or PAN CR-02 (entities).
Do business PAN charges differ from individual PAN charges? No. The fee depends on communication address (India vs foreign), not applicant type. Businesses use Form 94 but pay the same ₹107/₹1,017 rate.
Do card or net banking payments add cost to PAN charges? Yes. Card payments add up to 2%; net banking adds ₹4 + GST.