04 Sep 2026
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How to Get PAN & TAN Registration Online in India? Process, Documents & Fees
PAN and TAN are important tax identification numbers issued by the Income Tax Department. PAN identifies a taxpayer, whereas TAN identifies a person responsible for deducting or collecting tax at source.
PAN and TAN Registration Online can be completed through the authorised portals. However, the fresh applications filed on or after 1 April 2026 must use the new forms prescribed under the Income-tax Rules, 2026.
Remind Legal can help businesses select the correct application form and complete their PAN and TAN registrations accurately.
Quick Summary
|
Particular |
PAN |
TAN |
|
Full form |
Permanent Account Number |
Tax Deduction and Collection Account Number |
|
Main purpose |
Income-tax and financial identification |
TDS and TCS compliance |
|
Current forms |
Forms 93, 94, 95 and 96 |
Forms 134 and 135 |
|
Issuing authority |
Income Tax Department |
Income Tax Department |
|
Online portals |
Protean or UTIITSL |
Protean |
|
Basic fee |
Depends on delivery and application mode |
₹65 plus applicable tax |
|
Validity |
Lifetime unless cancelled |
Valid until surrendered or cancelled |
What Is PAN Registration?
A Permanent Account Number is a unique ten-character alphanumeric identifier allotted to taxpayers. It is commonly required for filing income-tax returns, opening certain bank accounts and completing prescribed financial transactions.
A company, LLP or partnership firm receives a PAN in its own legal name. However, a sole proprietorship is not a separate legal entity. Therefore, a proprietor normally uses their individual PAN for the proprietorship business.
Under the Income-tax Rules, 2026, the applicable PAN application form basically depends on the applicant: -
|
Form |
Applicant |
|
Form 93 |
Individual who is an Indian citizen |
|
Form 94 |
Indian company, LLP, firm, trust, HUF or another Indian entity |
|
Form 95 |
Individual who is not an Indian citizen |
|
Form 96 |
Non-individual foreign entity |
These forms replaced Forms 49A and 49AA for the fresh applications filed from 1 April 2026. The current form classification is confirmed in the Income Tax Department’s official PAN forms FAQ.
What Is TAN Registration?
A Tax Deduction and Collection Account Number is a ten-character alphanumeric number allotted to a deductor or collector. It is generally required on TDS or TCS returns, payment challans and certificates.
A person does not need a TAN simply because they operate a business. TAN becomes relevant when the person is legally responsible for the tax deduction or tax collection. In the certain notified transactions, PAN may be permitted instead of TAN, subject to the various applicable tax provisions.
Fresh TAN applications must now be submitted through: -
- Form 134 for government deductors or collectors; or
- Form 135 for non-government applicants, including companies, firms and other businesses.
These forms replaced the earlier Form 49B from 1 April 2026.
Documents Required for PAN and TAN Registration Online
PAN applicants generally need proof of identity, proof of address and the proof of date of birth or incorporation. The actual documents depend on the applicant category.
|
Applicant |
Common PAN document |
|
Individual |
Aadhaar and prescribed identity, address and birth-date proof |
|
Company |
Certificate of Registration/Incorporation or CIN |
|
LLP |
Registration certificate or LLP identification number |
|
Partnership firm |
Partnership deed or registration certificate |
|
Trust |
Trust deed or registration certificate |
|
HUF |
Karta’s affidavit and prescribed supporting documents |
If an authorised or the official representative submits the application, they may also need to provide the proof of identity and address. Rule 158 of the Income-tax Rules, 2026 prescribes the complete and proper document requirements.
For TAN, the applicant must provide the deductor’s legal details, PAN, address and information about the person responsible for deduction or collection. Companies may also need to provide their CIN. Requirements vary between Forms 134 and 135.
How to Apply for PAN Online
- Visit the authorised Protean or UTIITSL PAN portal.
- Select the applicable form 93, 94, 95 or 96.
- Enter the applicant’s legal, contact and various tax-related details.
- Choose the available verification and submission method.
- Upload or submit the required supporting documents.
- Check and verify all the required details very carefully before submitting the application.
- Pay the applicable fee.
- Save the acknowledgement number to track the application.
An application cannot ordinarily be edited after the final submission. A separate correction request may be needed after allotment if incorrect or inaccurate information is submitted.
How to Apply for the TAN Online
- Visit the authorised or official Protean TAN portal.
- Select Form 134 if the applicant is a government entity or Form 135 for any other applicant.
- Choose the appropriate and suitable deductor or collector category.
- Enter details such as the applicant’s name, PAN, address and the various required details of the responsible person.
- Check and verify the information properly and then submit the application.
- Pay the applicable processing fee.
- Keep the acknowledgement number to track the application status.
New companies and the LLPs may receive the PAN and TAN through the applicable MCA common incorporation process, eliminating the need for the separate applications.
PAN and TAN Registration Fees
According to the Income Tax Department’s current guidance, PAN application fees include: -
- ₹107 for dispatch of a physical PAN card within India;
- ₹1,017 for dispatch outside India;
- ₹72 for an e-PAN application submitted through a PAN centre; and
- ₹66 for an online paperless e-PAN application.
The TAN processing fee is ₹65 plus applicable tax, which is presently approximately ₹77. Fees may change, so the applicants should verify and examine the amount displayed on the authorised or the official portal before payment. Professional assistance charges, if used, are separate.
Why Correct Registration Matters
Incorrect PAN or TAN details may disrupt return filing, TDS or TCS compliance and the proper reflection of tax credits. Therefore, the applicant’s name, category, PAN, address and incorporation details must match the supporting documents.
Remind Legal can assist with PAN and TAN Registration Online, document review and application tracking.
| Read More: DUNS Registration in Delhi: Fees, Documents, Process & Processing Time |
Conclusion
PAN and TAN are essential for proper business identification and tax compliance. Applicants should select the correct form introduced under the Income-tax Rules, 2026, provide accurate information and verify the latest fee before applying. A properly completed application can help avoid rejection, delays and future compliance issues.