In India’s financial landscape, a Permanent Account Number (PAN) card stands as an indispensable document. Every individual involved in any form of trade, business, or taxable financial transaction is expected to possess one. The government rigorously enforces this requirement, imposing penalties on those who engage in financial activities without a valid PAN. While owning a PAN card is not an excessively costly affair, understanding the specific PAN card fees and associated charges, especially as of May 2025, is crucial for seamless application and management.
Here, we will outline the various costs involved in obtaining a new PAN card, requesting reprints or changes, and even opting for an e-PAN, covering scenarios for both Indian residents and those residing abroad.
Understanding the Importance of Your PAN
Before delving into the costs, it is vital to reiterate the significance of the PAN card. It serves as a unique ten-character alphanumeric identifier issued by the Income Tax Department. This card is essential for various financial activities, including:
- Filing income tax returns
- Opening a bank account or demat account
- Making large financial transactions, such as buying or selling property
- Investing in mutual funds, including through SIPs
- Receiving salary or professional fees above a certain threshold
Without a valid PAN, individuals face restrictions on many financial activities, and the government may levy penalties, making it a mandatory requirement for taxpayers.
Charges for a New PAN Card in India (as of May 2025)
For applicants residing within India, obtaining a new PAN card involves a standard fee. This fee is designed to be uniform for all applications with a communication address within the country.
| Component | Amount (₹) |
|---|---|
| Processing Fee | 86 |
| Goods & Service Tax (18%) | 15.48 |
| Total Fee (within India) | 101.48 |
Please note that while the base fee remains consistent, the final amount you pay can slightly vary depending on your chosen mode of payment, as banks or payment gateways might impose additional transaction charges.
Fees for Reprinting or Making Changes to an Existing PAN Card
Situations may arise where you need to apply for a reprint of your PAN card due to loss or damage, or perhaps you require corrections or updates to existing details. The process for initiating changes or obtaining a duplicate card also involves a specific fee.
| Component | Amount (₹) |
|---|---|
| Processing Fee | 93 |
| Goods & Service Tax (18%) | 16.74 |
| Total Fee (within India for reprint/change) | 109.74 |
This fee applies only when your communication address is within India. Different rates are applicable for overseas addresses, as detailed below.
Fees for New/Reprinted PAN Cards for Individuals Residing Abroad
India’s growing economy and global interconnectedness attract numerous foreign individuals and entities keen on conducting business or making investments in the country. For such non-residents, a PAN is mandatory, and they must undergo a similar application process. The PAN card fees for applicants with a communication address outside India are considerably higher due to dispatch and international processing charges.
For a New PAN Application (Overseas Communication Address)
| Component | Amount (₹) |
|---|---|
| Application Fee | 857 |
| Goods & Service Tax (18%) | 154.26 |
| Total Fee (for new PAN overseas) | 1011.26 |
For Reprint/Change in Existing PAN Card (Overseas Communication Address)
| Component | Amount (₹) |
|---|---|
| Application Fee | 93 |
| Dispatch Charges | 771 |
| Goods & Service Tax (18%) | 155.52 |
| Total Fee (for reprint/change overseas) | 1019.52 |
These fees cover the processing and international dispatch of the PAN card.
PAN Card Fees for e-PAN Card Only
Applicants now have the convenience of opting only for an e-PAN card, without requesting a physical card. This digital option is not only faster but also more economical. The fees for an e-PAN card are uniform, regardless of your communication address.
| Address Type | Fees (₹) | GST (₹) | Total Amount Charged (₹) |
|---|---|---|---|
| Indian communication address | 56 | 10.08 | 66.08 |
| Foreign communication address | 56 | 10.08 | 66.08 |
Choosing to apply PAN for the e-PAN only option is a cost-effective and environmentally friendly choice.
Permitted Modes of Payment for PAN Charges
The payment methods accepted for PAN applications vary based on the applicant’s communication address.
For Communication Address Within India
- Credit/Debit Cards: These are widely accepted, but be aware that banks might impose an additional charge of up to 2% on the application fee, plus applicable taxes.
- Demand Drafts (DD): Payments via Demand Draft are accepted if the DD is drawn in favor of “NSDL PAN” (now known as Protean eGov Technologies Limited), payable at Mumbai.
- Net Banking: This option generally incurs a surcharge of ₹4 plus service tax, which the applicant must bear.
For Communication Address Outside India
- Credit/Debit Cards: This is a convenient option, but expect additional bank-imposed charges of up to 2% plus service tax. You might also face currency conversion or exchange charges from your bank.
- Demand Drafts (DD): The DD must be drawn in favor of “NSDL- PAN” and should be payable only in Mumbai.
Who Can Make Payments on Behalf of Others?
The Government of India has specific guidelines regarding who can make payments for a PAN application on behalf of another individual or entity:
- Individual Applicants: Either the applicant themselves or their immediate family members can pay the application fee.
- Hindu Undivided Families (HUFs): Only the Karta (head) of the HUF is authorized to make payments.
- Companies/Firms: Any Director or Partner of the company or firm can make the payment on its behalf.
- Trusts/Associations/Local Authorities: In these cases, only an authorised signatory, as per the rules outlined in the Income Tax Act, can make the payment.
Important Note on Fee Refunds
Applicants should be aware that if a PAN application is rejected, whether due to incorrect or incomplete information, or failure to adhere to specific instructions, there is no provision for a fee refund. In such instances, applicants will need to reapply for the PAN, correcting the errors, and may be able to use the same payment details, but the fee itself is non-refundable for the initial rejected application.
Wrapping Up
The PAN card fees are a relatively small investment considering the immense importance and utility of this document in India’s financial ecosystem. Whether you need to apply PAN for the first time, request a reprint, or update your details, understanding the relevant charges for both domestic and international addresses is essential. While the tax landscape might involve concepts like long term capital gain tax rate on investments, the cost of obtaining or maintaining your fundamental financial identity, the PAN card, remains quite accessible, ensuring smooth and compliant financial transactions throughout your economic journey in India.
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