PAN card applications need documents from 3 categories: identity, address, and date of birth. From April 1, 2026, all three are mandatory and must be separate documents. Aadhaar alone no longer covers date of birth.
This checklist lists every accepted document by category, plus separate lists for students, minors, NRIs, and Indian businesses.
3 Document Categories Required for PAN Card
| Category | Purpose | Most Common Document |
|---|---|---|
| Proof of Identity (POI) | Confirms who you are | Aadhaar, passport, voter ID |
| Proof of Address (POA) | Confirms your address | Aadhaar, passport, utility bill |
| Proof of Date of Birth (DOB) | Confirms your age | Birth certificate, passport, Class 10 certificate |
Several documents cover more than one category. A passport, driving licence, or voter ID counts as all three at once.
Proof of Identity: Accepted Documents
| Document | Also Valid For |
|---|---|
| Aadhaar card | Address |
| Indian passport | Address, DOB |
| Driving licence | Address, DOB |
| Voter ID (EPIC) | Address, DOB |
| Ration card with photograph | Identity only |
| Transgender ID card (2019 Act) | Address, DOB |
| Govt/PSU photo ID card | DOB |
| Pensioner card with photograph | Identity only |
| CGHS / Ex-servicemen health card | DOB |
| MP/MLA/Councillor/Gazetted Officer certificate (original) | Identity only |
| Bank certificate with photo (original) | Identity only |
Proof of Address: Accepted Documents
| Document | Age Limit |
|---|---|
| Aadhaar card | None |
| Indian passport | None |
| Driving licence | None |
| Voter ID | None |
| Spouse’s passport | None |
| Post office passbook (with address) | None |
| Domicile certificate | None |
| Govt accommodation allotment letter | Max 3 years old |
| Property registration document | None |
| Property tax assessment order | None |
| Electricity / water / landline / gas bill | Max 3 months old |
| Bank / depository / credit card statement | Max 3 months old |
| Employer certificate (original) | None |
| MP/MLA/Councillor/Gazetted Officer certificate (original) | None |
Proof of Date of Birth: Accepted Documents
| Document | Notes |
|---|---|
| Birth certificate | Mandatory if born on/after 1 Oct 2023 |
| Indian passport | Also POI, POA |
| Driving licence | Also POI, POA |
| Voter ID | Also POI, POA |
| Matriculation / Class 10 certificate | Common for students |
| Pension payment order | DOB only |
| Marriage certificate | DOB only |
| Domicile certificate | Also POA |
| Magistrate affidavit (original) | Last-resort option |
Source: Rule 114, Income Tax Rules, and the Form 93 document schedule published by Protean eGov Technologies.
Does Aadhaar Cover All 3 Documents?
No, not anymore.
- Aadhaar covers identity and address in one document
- Aadhaar does not cover date of birth under the April 2026 rules
- You need one more document (passport, voter ID, Class 10 certificate, or birth certificate) to complete your DOB proof
Documents Required for PAN Card: Students
Students Above 18
Apply independently. No parent or guardian needed.
- 1 proof of identity
- 1 proof of address
- 1 proof of date of birth (Aadhaar does not cover this)
- Passport-size photograph
No income proof is required. Students with zero income can apply.
Students Below 18 (Minor PAN)
A parent or guardian applies as Representative Assessee (RA).
| Submitted By | Documents |
|---|---|
| The minor | Date of birth proof (birth certificate) + photograph |
| Parent/guardian (RA) | Their own proof of identity and address |
Source: Income Tax Department’s PAN FAQ page confirms this split-document rule for minors.
Documents Required for PAN Card: Minors (Quick Reference)
| Requirement | Whose Document |
|---|---|
| Date of birth proof | Minor’s |
| Photograph | Minor’s |
| Proof of identity | Parent/guardian’s |
| Proof of address | Parent/guardian’s |
| Application signature | Parent/guardian’s |
Minor PAN is valid for life. No reapplication needed at age 18.
Documents Required for PAN Card: NRIs & Foreign Citizens
Applies under Form 95 (replaced Form 49AA from April 2026).
| Category | Document |
|---|---|
| Identity | Passport, OCI card, or PIO card |
| Address | Overseas bank statement (max 3 months old) or NRE/NRO statement |
| Date of birth | Passport |
Documents from outside India need apostille attestation or Indian Embassy/High Commission certification.
Documents Required for PAN Card: Indian Businesses
Every registered business needs a PAN before it can open a current account, register for GST, or file TDS returns. Document requirements depend on entity type.
| Entity Type | Documents Required |
|---|---|
| Company (registered in India) | Certificate of Registration (ROC), or Corporate Identity Number |
| LLP | Certificate of Registration (ROC), or LLP Identification Number |
| Partnership firm | Partnership deed or firm registration certificate |
| Trust | Trust deed, or Registration Certificate from Charity Commissioner |
| HUF | Karta’s affidavit listing coparceners + Karta’s own POI and POA |
| Association of persons / body of individuals | Agreement copy, registration certificate, or govt-issued ID document |
Applies under Form 94 (replaced the non-individual Form 49A from April 2026).
Why this matters for business owners: banks, GST registration, and vendor onboarding all cross-check PAN details against ROC or registration records. A mismatch between your PAN application documents and your Certificate of Incorporation is one of the most common causes of delay for new businesses.
PAN Application Forms: Which One to Use
| Applicant Type | Old Form | New Form (from April 2026) |
|---|---|---|
| Resident individual | 49A | Form 93 |
| Indian company / firm / trust / HUF | 49A | Form 94 |
| Foreign individual / NRI / OCI / PIO | 49AA | Form 95 |
| Foreign entity | 49AA | Form 96 |
PANs already issued under old Form 49A/49AA stay valid. No reapplication needed. New forms apply only to fresh applications filed on or after April 1, 2026.
Photograph and Signature Requirements
- Recent passport-size colour photograph
- Signature within the designated box only, not overlapping the photo
- Scanned copies must match the file size/format specified on the Protean or UTIITSL portal for online applications
What Trips Up Most Applications
- Name spelling doesn’t match exactly across documents (missing initial, different surname order)
- Utility bill or bank statement older than 3 months
- Ration card used as the only document (it covers identity, not address)
- No separate DOB document submitted alongside Aadhaar
- Blurred or oversized scanned document
- Signature spilling outside the signature box
Quick Checklist
Businesses: registration certificate specific to entity type
1 Proof of Identity (Aadhaar, passport, voter ID, or driving licence)
1 Proof of Address (often the same document as above)
1 Proof of Date of Birth (birth certificate, passport, Class 10 certificate, or voter ID)
Passport-size photograph
Minors: guardian’s POI + POA, plus minor’s birth certificate
NRIs/foreign citizens: passport + apostille-attested address proof
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FAQs
What documents are required for a PAN card?
One proof of identity, one proof of address, one proof of date of birth, and a photograph. Aadhaar, passport, voter ID, and driving licence are the most accepted.
Can I apply for a PAN card using only Aadhaar?
No. Aadhaar covers identity and address but not date of birth under the April 2026 rules. You need one more document for DOB.
What documents are needed for a student PAN card application?
Students 18+: identity, address, and DOB proof, applied independently. Students under 18: a parent or guardian applies as Representative Assessee with their own identity and address proof, plus the minor’s birth certificate.
What documents are required for a minor’s PAN card?
The minor’s birth certificate and photograph, plus the guardian’s proof of identity and address.
Is a birth certificate mandatory now?
Yes, for anyone born on or after October 1, 2023. Others can use a passport, voter ID, driving licence, or Class 10 certificate instead.
Do NRIs need different documents?
Yes. Form 95 applicants typically submit a passport plus an overseas bank statement, apostille-attested or Embassy-certified.
What documents does a business need for PAN?
A registration certificate matching the entity type: ROC certificate for companies and LLPs, deed for partnerships and trusts, or Karta’s affidavit for HUF.
What if I have no address proof in my own name?
Use an employer certificate, an MP/MLA/Councillor/Gazetted Officer certificate, or (for minors) the parent’s proof of address.