PAN Card Types in India: Individual, Company, NRI and More

If you are applying for a PAN card, you may wonder whether individuals, companies, NRIs and foreign citizens receive different types of PAN cards. The main difference is the applicant category, not a separate kind of PAN number for every person or entity. This guide explains the common PAN categories, the application forms applicable from 1 April 2026, and how to identify the category relevant to your situation.

What are the Different Types of PAN Cards?

PAN stands for Permanent Account Number. It is a unique ten-character alphanumeric identifier issued by the Income Tax Department to taxpayers for tax-related and specified financial purposes.

When people search for different types of PAN cards, they usually mean one of two things: the category of applicant receiving PAN or the format in which PAN is issued. For application purposes, the main categories include:

Here are the different types of PAN cards and their represented letters:

• P: Individuals
• B: Body of Individuals (BOI)
• A: Association of Persons (AOP)
• H: Hindu Undivided Family (HUF)
• C: Companies
• E: Limited Liability Partnerships
• F: Partnership Firms
• T: Trusts
• G: Government Agencies
• L: Local Authority
• J: Artificial Juridical Person

Here is an example of a PAN: BHPCA5845D, and an explanation of what type of PAN it is:

Types of PAN by Applicant Category

1. Individual PAN

An individual PAN is issued to a person who requires a PAN in their own capacity. Individuals may include salaried employees, self-employed professionals, business owners, investors and other people who meet the applicable requirements.

Indian citizens, including eligible minors applying through a representative where required, fall within the Indian-citizen individual category. A person's occupation does not automatically determine a separate PAN type.

For example, a salaried employee and a self-employed consultant may both apply under the individual category. Their income sources may differ, but that does not mean they need different types of PAN cards.

2. PAN for Hindu Undivided Families (HUFs)

A Hindu Undivided Family (HUF) is a distinct applicant category for PAN purposes. An HUF may require its own PAN for applicable tax and financial activities.

The HUF's PAN is separate from the personal PAN of its Karta or members. The Karta acts on behalf of the HUF, but the HUF and the individual remain distinct for this purpose.

3. PAN for Companies, Partnership Firms and LLPs

Companies, partnership firms and Limited Liability Partnerships (LLPs) may require PAN in their own names, depending on their legal status and applicable requirements.

A company's PAN is distinct from the PAN of its director or shareholder. Similarly, an LLP or partnership firm should not simply use a partner's personal PAN as though the two were the same applicant.

For example, if an individual owns a company, the individual and the company are separate applicants. Each may require its own PAN for the relevant tax and financial activities.

4. PAN for Trusts, AOPs, BOIs and Other Entities

Other recognized applicant categories include:

• Trusts: A trust may require PAN for its applicable tax and financial activities.

• Association of Persons (AOP): A group of persons treated as an AOP under the relevant rules may require PAN.

• Body of Individuals (BOI): A qualifying body of individuals may have its own PAN.

• Local authorities and artificial juridical persons: These may fall within the relevant entity categories where applicable.

The correct classification depends on the entity's legal status and formation. Applicants should verify the current official instructions rather than choosing a category based only on the organization's name.

PAN Application Forms for Different Applicant Types

From 1 April 2026, fresh PAN applications must use the forms prescribed under the Income-tax Rules, 2026. The Income Tax Department identifies four principal forms for the following applicant categories.

The distinction is based on the applicant's category and, for entities, whether the entity was incorporated or formed in India or outside India. Form 94 covers qualifying Indian entities such as companies, LLPs, firms, trusts, HUFs, AOPs and BOIs. Form 96 is intended for qualifying foreign entities.

These forms replace the older Forms 49A and 49AA for fresh applications under the new framework. Existing PAN numbers remain valid; holders do not need to apply for a new PAN simply because the application forms have changed.

Is There a Different PAN Card for NRIs and OCI Cardholders?

NRI status alone does not create a separate type of PAN card. The applicable application category depends on citizenship and the nature of the applicant.

An NRI who remains an Indian citizen falls within the Indian-citizen individual category and generally uses Form 93 for a fresh PAN application. A foreign citizen who needs PAN falls within the non-citizen individual category and generally uses Form 95.

An Overseas Citizen of India (OCI) cardholder is not an Indian citizen solely by holding an OCI card. An OCI cardholder who needs a PAN should check the applicable requirements for a non-citizen individual, including the current document and identification requirements.

PAN application category and tax residency are separate matters. A person's residential or tax status should not be inferred from the PAN form alone.

If you live outside India, consult a dedicated guide to PAN Card for NRIs or PAN Card for OCI Holders for more specific application guidance. Verify the correct category and documentation before submitting a fresh application.

What are the Documents Required to Apply for PAN Card?

The documents required to apply for a PAN card depend on the type of applicant. Here is the list:

Individuals

Proof of Identity (Aadhaar card, voter ID) and Proof of Address (voter ID, utility bills, bank account statement, etc.)

Hindu Undivided Family

An affidavit issued by the Karta of the HUF stating the name, address, and father's name of the coparcener. Valid proofs of age, address, and identity for the individual PAN.

Applicants who are not Indian Citizens

Indian Passport, copy of OCI, PIO issued by the Government of India, NRE bank statement, bank statement from the resident country, and a copy of the visa issued by an Indian company (address proof).

Companies

Registration Certificate issued by the Registrar of Companies.

Association of Persons

Registration Certificate number issued by the Registrar of Co-operative Societies, and government-issued IDs.

Firms and LLPs

Copy of Registration Certificate and Partnership deed.

Trusts Formed/Registered in India

Copy of registration certificate issued by the Charity Commissioner.

Physical PAN Card vs e-PAN

A physical PAN card and an e-PAN are two formats in which PAN may be issued. An e-PAN is the electronic version of the PAN record; it is not a separate applicant category or an additional PAN number.

The format does not change the applicant's underlying category. If you already have a PAN and need an electronic copy, check the applicable download process rather than applying for another PAN.

PAN is also different from TAN (Tax Deduction and Collection Account Number). PAN identifies taxpayers, while TAN is used for applicable tax deduction and collection compliance. One does not replace the other where TAN is required.

How to Identify the Correct PAN Category?

Before starting a fresh application, follow these checks:

1. Identify the applicant. Decide whether the PAN is for an individual, HUF, company, firm, trust, or another entity.

2. Check citizenship or formation. For individuals, establish whether the applicant is an Indian citizen. For entities, confirm where the entity was incorporated or formed.

3. Check for an existing PAN. If a PAN has already been allotted to the same applicant, do not apply for another one merely because you need a replacement card or a change to your details.

4. Verify the current form. Consult the official Income Tax Department instructions to confirm the relevant application form and supporting documents.

If you are unsure about the documentation, use the official application guidance or seek help from an appropriate PAN service provider.

Conslusion

The main distinction between PAN types is the applicant's legal category, citizenship or place of formation—not a different PAN number for every purpose. Identifying the correct category before applying can help you avoid selecting the wrong form or submitting an unnecessary fresh application.

For official information, start with the Income Tax Department's PAN services and confirm the latest form instructions. If you need assistance understanding the correct route for your circumstances, explore Visament's relevant PAN services.