PAN for a company: how it is allotted, applied for and downloaded
A company needs its own PAN for its bank account, GST registration, tax deductions and income-tax return. For a company incorporated today the PAN arrives with incorporation itself; the card is a separate document, and a few companies still need to apply on their own.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP, on · Published
Quick answer
A company incorporated through SPICe+ does not apply for PAN separately: the PAN and TAN allotted by the Income Tax Department are printed on the certificate of incorporation. The PAN card itself is issued separately through the PAN service providers, Protean and UTIITSL. A company without a PAN applies online in Form 94 (Form 96 for a company incorporated outside India) under the Income-tax Rules, 2026, which replaced Forms 49A and 49AA. The fee is ₹107 for a physical card and ₹66 for a paperless e-PAN. Instant e-PAN through Aadhaar is only for individuals.
Registering in a particular city? See company registration in Delhi, Mumbai, Pune, Bengaluru, Hyderabad, Chennai, Gurugram, Noida or Kolkata, each with the local stamp duty, ROC and state registrations.
Three situations, three routes
| Your situation | What to do |
|---|---|
| New company being incorporated | Nothing extra: PAN and TAN are applied for inside SPICe+ and shown on the certificate of incorporation |
| Company has a PAN but no card, or lost it | Request a reprint from Protean or UTIITSL quoting the PAN, or check the status of the card dispatched after incorporation |
| Indian company with no PAN | Apply online in Form 94 with the certificate of incorporation as proof of identity, address and date of incorporation |
| Foreign company with Indian income or a branch | Apply in Form 96 |
| Name or registered office changed | File a PAN change request with the new certificate or MCA approval as evidence |
Reading a company PAN
A PAN has ten characters: five letters, four digits and a letter. The fourth letter shows the type of holder, and for a company it is C. The fifth letter is the first letter of the company’s name. A PAN whose fourth character is not C belongs to someone else, which is a quick check when a vendor quotes a company PAN on an invoice.
Where the company PAN is used
- Opening the company’s current account.
- GST registration, which is PAN-based: one PAN, one GSTIN per state.
- Every tax deduction and collection, alongside the TAN.
- The income-tax return in ITR-6, and the tax audit report where one applies.
- MCA filings and director-related forms that ask for the company’s PAN.
Keep the PAN and TAN together with the certificate of incorporation; banks and auditors ask for all three at once.
Frequently asked questions
Does a company get PAN automatically?
Yes, if it is incorporated through SPICe+: PAN and TAN are allotted with incorporation and shown on the certificate of incorporation. The PAN card is issued separately.
How can a company download or get its PAN card?
Through the PAN service providers, Protean or UTIITSL: check the status of the card issued after incorporation, or request a reprint by quoting the PAN.
Which form does a company use to apply for PAN in 2026?
Form 94 for a company incorporated in India and Form 96 for one incorporated outside India, under the Income-tax Rules, 2026. They replaced Forms 49A and 49AA.
What is the fee for a company PAN?
₹107 for a physical card sent to an Indian address and ₹66 for a paperless e-PAN application, according to the Income Tax Department’s FAQs on the new forms.
Can a company get an instant e-PAN with Aadhaar?
No. Instant e-PAN through Aadhaar is available only to individuals who have never been allotted a PAN.
Private Limited Company Registration from ₹999, by a CA.
DINs, name approval, SPICe+, MoA and AoA, PAN and TAN. DSCs and government fees at actuals.
Professional fee shown; government charges at actuals, quoted in writing before you pay. GST at 18% extra.
See what is included and the full priceStarting a company?
PAN and TAN come with our private limited company registration, along with the name and SPICe+, from ₹999 (DSCs at actuals).
Keep reading.
Official references
The statutory sources behind this page. We keep our guidance aligned to them: verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Facts on this page are checked against these sources; the date of the last check is shown at the top of the page. It is general guidance, not advice on your specific facts. How we write and check our guides.