A partnership firm needs its own PAN card to meet various legal and business requirements, including filing income tax returns, opening a bank account, obtaining GST registration, and complying with TDS rules. The application can be submitted through Protean (formerly NSDL) or UTIITSL by selecting the category “Firm.”

From 1 April 2026, Form 94 replaced the earlier Form 49A for Indian entities such as partnership firms. A notarised partnership deed is usually the key supporting document. The application fee is approximately ₹100–₹110 for applicants with an Indian address, and the PAN card is generally issued within 15 to 20 days.

What Is a PAN Card and a Partnership Firm? 

A PAN (Permanent Account Number) is a unique 10-character alphanumeric code issued by the Income Tax Department. It is the official tax identity of a person or an entity in India, and it has lifetime validity.

A partnership firm is created when two or more people come together to run a business and share its profits. The partners own the business, the firm needs its own PAN card for tax and legal purposes.

This PAN is separate from the personal PAN cards of the partners. It is required for filing tax returns, opening a bank account, registering for GST, and handling other business-related activities. That is why getting a PAN card is an essential step for every partnership firm.

How to Apply for a Partnership Firm PAN Card Online (Step by Step)

You can apply for the firm’s PAN online through Protean (formerly NSDL) or UTIITSL. Here are the simple steps:

1. Go to the official Protean (NSDL) or UTIITSL PAN application website.
2. Under “Application Type,” select the new PAN application form for Indian entities (Form 94 from 1 April 2026; this replaced the old Form 49A).
3. Under “Category,” select “Firm.”
4. Fill in the firm’s details — name as per the registration certificate or partnership deed, date of the partnership deed, and office address.
5. Add the contact details, business/income source, and business code.
6. Read and accept the terms, enter the captcha, and review your details.
7. Click Submit. A token/acknowledgement number appears on screen and is also sent to your email.
8. Continue to fill the rest of the form, then go to the payment page.
9. Pay the fee using net banking, debit/credit card, cheque, or demand draft.
10. After payment, print the acknowledgement slip.

If the authorised partner has a Digital Signature Certificate (DSC), the whole application can be completed and signed fully online (paperless), with no need to send physical papers.

Note: Always enter the firm’s name exactly as written in the certificate of registration or partnership deed. Even a small spelling difference can cause rejection.

How to Submit Documents After Online Application

If you did not use a DSC, you must send the signed acknowledgement and documents:

1. On the printed acknowledgement slip, the authorised (managing) partner signs in the space provided.
2. Affix a recent passport-size photograph of the authorised partner (where asked) and sign across it with a black pen. Use the firm’s rubber stamp where required.
3. Attach the required documents (mainly the notarised partnership deed and address proof).
4. Post the envelope to the PAN processing centre (Protean/UTIITSL) within about 15 days of the online submission, writing “Application for PAN Firm” and the acknowledgement number on top.

After the documents are verified, the PAN card is delivered to the firm’s registered office address, usually within 15–20 working days.

How to Apply for a Partnership Firm PAN Card Offline

If you prefer the offline way:

1. Visit your nearest PAN centre (TIN-Facilitation Centre) and ask for the PAN application form for firms (the current 2026 form for Indian entities), or download it from the official website.
2. Fill the form using a black ball-point pen.
3. The authorised partner signs the form and stamps it with the firm’s rubber stamp.
4. Upload the required documents and complete the payment to submit your application.
5. Submit it at the TIN-FC office and collect your acknowledgement number to track the status.

The offline method is helpful for those who are not comfortable applying online, since the centre staff can guide you through it.

Documents Required for a Partnership Firm PAN Card

For a partnership firm, the document list is short and focused on the firm, not on individual partners. You usually need:

• Partnership Deed – a copy of the notarised partnership deed (the most important document).
• Registration Certificate, if the partnership firm has been officially registered with the Registrar of Firms.
• Proof of office address – Business address proof, such as a rent agreement and utility bill for rented premises, or a utility bill for owned premises.
• Digital Signature Certificate (DSC) of the authorised partner if applying fully online (paperless).
• Authorised partner’s details and signature with the firm’s rubber stamp.

Keep photocopies of the registration certificate and partnership deed handy. Note that for a firm’s PAN, you do not attach individual ID proofs of every partner like an individual application the firm is the applicant.

How to Fill the Partnership Firm PAN Form Correctly

Here is how a partnership firm should fill the important fields:

• Name of applicant: Enter the firm’s name exactly as in the certificate of registration, usually with “M/s” before it. There is no first/middle name; the full firm name goes in the last-name field.
• Date field: Instead of date of birth, enter the date of the partnership deed (the date the firm was formed).
• Leave blank: Fields like gender, parents’ names, and (for the firm) the Aadhaar field are left blank, because the applicant is a firm, not a person.
• Address: Use the office address as per the partnership deed.
• Registration number: Enter the firm’s registration number as per the certificate of registration.
• Source of income: Select “Income from business/profession.”
• Business code: Choose the correct business code that matches your firm’s activity.

A correctly filled form with matching details is the single biggest factor in getting your PAN without delays or resubmission.

Partnership Firm PAN Card Fees

PAN card application charges are usually low. Here is a general fee guide:

• For a firm with an Indian communication address, the fee is around ₹100 to ₹110 (including taxes).
• For a foreign communication address, the fee is higher (several hundred rupees) to cover dispatch.
• The e-PAN (digital PAN) option is usually cheaper than a physical card delivered by post.

You can pay the application fee using net banking, a debit card, a credit card, a cheque, or a demand draft. Because the PAN application fee is small, there is usually no need to pay high charges to agents. Most applicants can complete the process on their own without difficulty.

How Long Does It Take to Get the Firm’s PAN Card?

Once you submit a correct application:

• The e-PAN (digital copy) can be issued quite quickly after verification, often within a few working days.
• The physical PAN card is usually delivered to the firm’s registered office within about 15 to 20 working days.

The time required to receive your PAN card can differ from case to case. It mainly depends on document verification and the speed of postal delivery. The fastest route is the paperless DSC-based application with correct, matching details, so your application does not get stuck for corrections.

How to Check Partnership Firm PAN Card Status

After applying, you can track your PAN easily using the acknowledgement/token number you received:

1. Go to the Protean (NSDL) or UTIITSL PAN status page (whichever you applied through).
2. Select “PAN — New / Change Request.”
3. Enter your acknowledgement number.
4. Press Submit to see your application status.

Checking the status helps you know whether your PAN is being processed, dispatched, or needs any correction. You can track it until the physical card is delivered.

Income-tax Rules: Form 49A Replaced by Form 94

This is the most important change for 2026, and many older guides still get it wrong. Under the new Income-tax Rules, 2026 (notified under the Income-tax Act, 2025), the government replaced the old Forms 49A and 49AA with a set of four new category-specific forms — Form 93, 94, 95, and 96 — effective 1 April 2026.

Here is the simple breakdown of who uses which form:

New Form	Who Uses It
Form 93	Indian citizens (individuals), including NRIs with an Indian passport
Form 94	Indian companies and entities, including partnership firms, LLPs, trusts, BOI/AOP
Form 95	Individuals who are not Indian citizens (foreign nationals and OCI cardholders)
Form 96	Foreign entities incorporated outside India

So a partnership firm now applies using Form 94, not the old Form 49A. Key points to remember:

• From 1 April 2026, only the new PAN application forms are accepted. Old forms are no longer valid.
• Applications that were pending as of 31 March 2026 using the old forms remain valid no need to reapply.
• The new forms make mobile number and email mandatory, so you can track your application and get the ePAN digitally.
• You can apply through Protean (NSDL), UTIITSL, or the Income Tax Department website.

Because most websites still mention “Form 49A,” knowing the correct Form 94 for firms keeps your application accurate and avoids rejection.

Why Does a Partnership Firm Need Its Own PAN Card?

A partnership firm must have its own PAN card. The partners’ personal PAN cards cannot be used in place of the firm’s PAN. Here is why it is so important:

• Filing Income Tax Returns: A firm must file ITR every year, whether it makes a profit or a loss. The firm’s PAN is required for this.
• Proof of the firm’s existence: The PAN, along with the partnership deed or registration certificate, acts as proof that the firm exists.
• Opening a bank account: Banks need the firm’s PAN to open a current account in the firm’s name.
• GST registration: A firm needs its PAN to register for GST.
• Deducting and depositing TDS: The firm uses its PAN (and TAN) to handle TDS on payments.
• High-value transactions: Many financial dealings legally require the firm to quote its PAN.

Without a PAN, a partnership firm cannot legally run its tax and banking work. So getting the PAN is one of the first steps after forming the firm.

Things to Do Before Applying for the Partnership Firm PAN Card 

Before applying, make sure the following requirements are ready:

• Prepare and notarise the partnership deed through a public notary in India.
• Name an authorised (managing) partner in the deed, who will sign on behalf of the firm.
• Mention the date and place the partnership business began in the deed.
• Make sure all pages of the deed are signed by all partners and by two or more witnesses.
• Get a rubber stamp with the firm’s and the authorised partner’s name, for signing the application.
• Decide the registered office address and keep its proof ready.

Doing these first means your PAN application will have all the right details and documents from the start.

Common Mistakes to Avoid for Partnership Firm PAN Card

Many firm PAN applications get delayed over small errors. Avoid these:

• Using the old Form 49A after 1 April 2026 — firms must now use Form 94.
• Name mismatch — the firm’s name must match the registration certificate/deed exactly.
• Wrong date — use the date of the partnership deed, not a random date.
• Filling personal fields — leave gender, parents’ names, and the firm’s Aadhaar field blank.
• Missing notarisation — an un-notarised deed can lead to rejection.
• Incomplete address proof — include the NOC and utility bill where the office is rented.
• Paying agents heavily — the official fee is only around ₹100–₹110.

A careful, correct application is the easiest way to get the PAN without going back and forth.

PAN vs TAN for a Partnership Firm: What’s the Difference?

Many firm owners get confused between PAN and TAN. Both are issued by the Income Tax Department, but they serve different purposes:

Point	PAN	TAN
Full Form	Permanent Account Number	Tax Deduction and Collection Account Number
Purpose	Tax identity of the firm; used for ITR filing, banking, GST, and other tax-related activities	Used for deducting and depositing TDS/TCS with the government
When Needed	Required for every firm or business entity	Required only if the firm deducts TDS or collects TCS on payments
Format	10-character alphanumeric code	10-character alphanumeric code (different structure from PAN)

Every partnership firm needs a PAN. A firm needs a TAN only when it has to deduct TDS — for example, on salaries, rent, or contractor payments above the limit. If your firm makes such payments, apply for a TAN separately after getting the PAN. 

How to Correct Details or Get a Duplicate Firm PAN

Sometimes the firm’s PAN has the wrong detail, or the card is lost. You can fix both online:

• Correction/change in PAN: If the firm’s name, address, or other detail is wrong, use the PAN correction request on the Protean (NSDL) or UTIITSL portal. Select the “Changes or Correction in existing PAN” option, update the field, attach proof (like the updated deed), and pay the small fee. Under the 2026 rules, dedicated correction forms are used for changes.
• Lost or damaged card (reprint): If the firm’s PAN number is unchanged but the card is lost or damaged, apply for a reprint/duplicate PAN card with the same number, or simply download the e-PAN if available.

Keep the firm’s details updated, because a wrong PAN detail can cause problems in GST, banking, and TDS later. Always make corrections only through the official portals.

Registered vs Unregistered Partnership Firm: Does It Matter for PAN?

Under the Partnership Act, 1932, it is not strictly mandatory to register a partnership firm — but registration brings important legal benefits, such as the ability to file a case against a third party or another partner.

For the PAN application, you can apply with a notarised partnership deed even if the firm is not registered with the Registrar of Firms. If the firm is registered, you also provide the certificate of registration. Either way, the partnership deed is the core document. Many experts still suggest registering the firm, because it makes other steps like bank accounts, loans, and legal protection much smoother.

Smart Tips for a Smooth PAN Application

The following tips can help speed up the process:

• Use the correct form (Form 94) for the partnership firm in 2026.
• Match the firm’s name exactly with the deed/registration certificate.
• Use a Digital Signature Certificate (DSC) to complete the PAN application online without paperwork and speed up the process.
• Keep the notarised deed and address proof ready before you start.
• After submitting the application, save the acknowledgement number carefully. It helps you check the status of your PAN application later.
• Use only official portals (Protean/NSDL, UTIITSL, or the Income Tax website) and avoid costly agents.

Conclusion

Getting a PAN card for a partnership firm is a simple but essential step for any partnership business in India. The firm needs its own PAN to file tax returns, open a bank account, register for GST, and handle TDS so it is best done right after forming the firm.

Use Form 94, choose the “Firm” category, and submit the required documents, including the partnership deed and address proof. Make sure all information matches your records to avoid delays.

After successful verification, the PAN card is generally delivered within two to three weeks. Once received, your firm can confidently manage its tax, banking, and regulatory requirements.

Frequently Asked Questions (FAQs)

1. Which form is used to apply for a partnership firm PAN card in 2026? 

From 1 April 2026, a partnership firm uses Form 94 (for Indian entities), which replaced the old Form 49A. While applying online, select the category “Firm.”

2. Is a PAN card mandatory for a partnership firm? 

Yes. A partnership firm must have its own PAN to file income tax returns, open a bank account, register for GST, and deduct TDS. The firm is a separate taxpayer.

3. What documents are required for a partnership firm PAN card? 

Mainly the notarised partnership deed, the certificate of registration (if registered), and proof of office address (rent agreement, utility bill, and NOC if rented). A DSC of the authorised partner is needed for paperless filing.

4. How can I apply for a partnership firm PAN card online? 

Apply through Protean (NSDL) or UTIITSL, choose the Indian-entity form (Form 94) and category “Firm,” fill the firm’s details, pay the fee, and submit. With a DSC it is fully online; otherwise, post the signed acknowledgement and documents.

5. What is the fee for a partnership firm PAN card? 

The fee is around ₹100–₹110 for an Indian communication address (higher for a foreign address). The e-PAN option is usually cheaper.

6. How long does it take to get a partnership firm PAN card? 

The physical card usually arrives in about 15–20 working days, while the e-PAN can be issued faster after successful verification.

7. Who signs the PAN application for a partnership firm? 

The authorised (managing) partner named in the partnership deed signs the application, along with the firm’s rubber stamp.

8. Do all partners need to sign the PAN application form? 

No. For the PAN application, only the authorised partner signs the form. However, all partners must sign every page of the partnership deed itself.

9. Can I get a PAN for an unregistered partnership firm? 

Yes. You can apply using a notarised partnership deed even if the firm is not registered with the Registrar of Firms. Registration is optional but recommended for legal benefits.

10. Is Aadhaar required for a partnership firm PAN card? 

No. The firm’s PAN application does not use Aadhaar (the Aadhaar field is left blank), because the applicant is a firm, not an individual.

11. How do I check my partnership firm PAN application status? 

Use the acknowledgement/token number on the Protean (NSDL) or UTIITSL status page to track your application until the card is delivered.

12. What happens if I use the old Form 49A after April 2026? 

Applications filed on or after 1 April 2026 using the old Form 49A are not processed. You must use the new Form 94 for the firm.

13. Does the partnership firm PAN expire? 

No. A PAN has lifetime validity and does not expire. You only update it if the firm’s details change.

14. Can the firm apply for GST without a PAN? 

No. The firm’s PAN is required to register for GST. That is one of the main reasons a firm needs its PAN early.

15. Does a partnership firm need a TAN as well as a PAN? 

Every firm needs a PAN. It needs a TAN only if it has to deduct TDS on payments like salaries, rent, or contractor bills. Apply for the TAN separately after getting the PAN.

16. How can I correct a mistake in the firm’s PAN or get a duplicate card? 

Use the “Changes or Correction in existing PAN” option on the Protean (NSDL) or UTIITSL portal, update the wrong detail with proof, and pay a small fee. For a lost card with the same PAN, apply for a reprint or download the e-PAN.

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