ITR Filing FY 2023-24 (AY 2024-25) live

File your ITR Hassle-Free and Maximise your Refunds

File Today
  • TrustedTrusted by 1 Million+ Users
  • User Rating4.8 Star User Rating
  • SecureAuthorized by Tax Department
ITR Filing
linkedin
whatsapp

Duplicate PAN Card - How to Apply for Lost PAN Card?

Updated on: 16 Jan, 2024 05:49 PM

We all have experienced the usage and importance of PAN (Permanent Account Number) in our practical lives. PAN is an essential document in filing income tax returns and undertaking any kind of financial transactions. Every PAN card issued and number allotted to individuals is valid for a lifetime. If you lose your PAN accidentally and unintentionally, you can apply for a new PAN. But if you think it’s a long and tedious process, then you can easily apply for a duplicate PAN card. Applicants can ask for a duplicate copy in a virtual or a physical form from the Income Tax department, as they are responsible for issuing PAN cards.

Duplicate PAN card

Before you put in an application for issuance of a duplicate PAN card, first understand what does it actually stands for. It is a copy that the Income-tax department issues to an individual who has lost/damaged/misplaced his previously issued PAN card. Since it is basic human nature to expose important things to imminent danger, the Income-tax department has kept the process simple and quick.


Issuing of Duplicate PAN card

If you have misplaced or lost your PAN card, you can apply for the duplicate PAN card either

  • Online
  • Offline

The online application is quicker and can be done while sitting at home whereas, for offline application, the applicant will have to locate a PAN service unit of NSDL.


Steps to apply for a duplicate PAN card online

  • Log into ‘TIN-NSDL’ and look for an option stating ‘Reprinting of PAN card/ Change or correction in PAN card data.’ If the information furnished before is correct, then opt for the reprinting of the PAN card without changing the information
  • Fill in the all required details and submit.
  • A token number will be generated for future referencing and tracking, which will be emailed to you on your registered email address.
  • Post receiving the token number, continue with your PAN application by filling in your personal information, modes of submitting required documents, and PAN requirement: whether you want a physical PAN or you want to opt for an e-PAN. Complete the form along with a valid email address and contact details.
  • After filing in the information and providing supporting documents, you will be redirected to the payment page. An acknowledgment receipt will be generated once you have paid the minimum amount.
  • You will receive a PAN card within two weeks from when the acknowledgment receipt is generated

Offline procedures to apply for a PAN card if it's lost

  • From the NSDL website, download the Form 49A.
  • Fill in the form in Block letters and with black ink
  • For reference purposes, mention your previously issued PAN number
  • Attach documents that prove your identity, residence, and PAN with the form. If the applicant is a single individual, then attach 2 passport-size photographs with the form and cross sign on the form and the picture. But make sure you are not signing on the face, and the face should be clearly visible.
  • Send all the documents with the payment to the NSDL facilitation center
  • NSDL will issue a payment acknowledgment receipt along with a 15-digit unique number once they have successfully received the application along with the payment
  • The completed application will then be forwarded to the Income-tax PAN services unit for further processing

Eligibility to apply for duplicate PAN

As discussed above, PAN card is mandatory for all the taxpayers in India. The eligibility to apply for a duplicate PAN card depends on the requesting party. Only individuals can file for a duplicate PAN application. Remaining taxpayers like firms, companies, associations, and HUF need to have an authorized signatory to file their PAN application. Specification on the authorized signatories is mentioned below:

Type of Taxpayer Authorized Signatory
Individual Self-authorization
HUF Manager of the HUF
Company Any Director/Directors
Firm/LLP (Limited Liability Partnership) Any partner of the firm or LLP
Associations/Society/Local Authority Signatory mentioned in the incorporation deeds

Processing fee for Issuance of duplicate PAN card

The processing fee for duplicate PAN card is different from the fee charged when applying for the PAN for the first time. The table mentioned below discusses all the figures according to the applicant’s requirements.


If physical PAN card required:

Domestic charges are Rs. 107, and if the PAN needs to be dispatched outside India, then the charges are Rs. 1,017. These charges apply if the PAN card application has been submitted via PAN or TIN facilitation centers.

Suppose the application is submitted online and documents forwarded to NSDL e-Governance. In that case, the domestic dispatch of PAN will attract a fee of Rs. 107, and if the PAN card needs to be mailed outside India, then the charges will be Rs. 1,017.

If the application is submitted online via online modes like e-KYC and e-Sign, then the processing fee for dispatching in India will be Rs. 101 and if dispatched outside India, Rs. 1,011 will be charged as a processing fee.


If physical PAN card is not required:

Rs. 72 will be charged for mailing e-PAN on the designated email address. These charges are only applicable if the PAN card application has been submitted via PAN centers or TIN facilitation centers

If the application has been submitted online by using NSDL e-Governance, the fee charged will be Rs. 72 for emailing e-PAN to the email address provided in the form

Rs 66 will be charged for emailing the PAN at the email address provided in the form if the application has been submitted online using paperless modes like e-KYC and e-Sign.


Cases In Which Duplicate Pan Card Can Be Issued

Lost or misplaced is the most common reason behind excessive applications for duplicate PAN card. Another reason could be a damaged card. Since it is used frequently by people, it can possibly get damaged. Apart from these, people also put in an application to update their existing information. Change in information could be because of several factors like a change of address or contact details. In such circumstances, it is necessary to have a duplicate PAN card.


In case of more than one duplicate PAN card

According to the Income tax act, no one is allowed to possess/acquire more than one PAN card with the same or different PAN number. But in some cases, there is a possibility that the applicant receives more than one PAN card. If this is the case, do not fret. Follow the steps on how you can submit the incorrect or duplicate PAN card to the Income-tax department. The steps are as follows:

  • Find the PAN assessing officer in your area and send a letter to the officer. The letter sent should contain your personal information like full name, date of birth and details of the PAN card which needs to be retained and details of the PAN which needs to hand over
  • The letter can be sent either by a speed post (if the assessing officer is based far from your residence) or it can be handed over personally. If handing over personally, then you are obliged to collect an acknowledgment receipt.
  • The acknowledgment receipt is proof that your duplicate/second PAN card stands annulled/canceled.

Points to remember while applying for a duplicate PAN card

It is always better to take precautions than dealing with consequences. There are some do’s and don’ts that you should follow before applying for a duplicate PAN card.

  • File FIR If you are applying for a duplicate PAN card because it was stolen by someone, then you need to file an FIR at the nearest police station. The applicant needs to send a copy of the FIR along with the set of documents required for the application process.
  • Send documents to NSDL All the documents, payments or demand drafts should reach NSDL within 15 days from when the online application is submitted
  • Details On Envelope When the applicant is sending PAN application acknowledgment via post, some details should be mentioned clearly on the envelope. The applicant is required to mention the ‘acknowledgement number: ************’ along with ‘Application for Reprint of PAN or application for changes or correction in PAN data’.
  • Processing Fee It is important that the applicants are aware of the processing fee to avoid being conned. For residents, the processing fee is Rs. 110 and for non-resident individuals, the application fee is Rs. 1020.
  • Correct Residential Address It is important that the applicant mentions the correct residence address because the PAN card will be dispatched to the address provided by the applicant.

Frequently Asked Questions

Q- Does the Permanent Account Number remain the same or it changes after applying for a duplicate PAN card?

The Permanent Account Number of an individual remains the same even after applying for a duplicate card. A new card is issued with the same PAN number.


Q- If a person loses his/her acknowledgment receipt, how can they proceed with the application?

The acknowledgment receipt is required to be sent together with the documents to be posted. Also, it is needed for tracking your PAN application status at a later stage. Acknowledgment receipt can be re-generated by visiting the mentioned web address: https://tin.tin.nsdl.com/pan/changemode.html.

Once this receipt reaches the NSDL office, the application will be processed and approved.


Q- What is the address for sending PAN card documents?

The documents should be posted on this address:
NSDL e-Governance Infrastructure Limited,
5th floor, Mantri Sterling, Plot no. 341,
Survey no. 997/8, Model Colony,
Near Deep Bungalow Chowk, Pune – 411016


Q- What all documents are required to apply for a duplicate PAN card?

Any document proving your
Identity,
Residence,
Date of birth
Along with, a copy of PAN card/ PAN allotment letter are needed for the issuance of duplicate PAN card.


Q- Which documents are accepted as proof of Identity for the PAN process?

Following documents issued by the government/government organization or a Public Sector Undertaking, have been approved to be used as proof of identity:

  • Aadhar card
  • Driving license
  • Voter Id
  • Passport
  • Pensioner’s card
  • Ration card
  • Photo Id card

Q- What documents are needed if the ‘gender’ information needs to be changed via ‘PAN change request application’?

It is not necessary to submit documents corroborating the change in ‘gender’ in the PAN change request application form.


Q- Can I have two PAN cards in my own name?

Holding two PAN cards is not allowed, as per the Income Tax law. Therefore, if you are holding two PAN cards, you should surrender the one. PAN card can be surrendered online or offline.

Also, a letter must be written to your assessing officer regarding the surrender of the PAN.

Further, there are three different modes available through which documents and the PAN form can be submitted.

  • First is the physical mode. Under this mode, all the documents such as payment acknowledgment receipt, the form etc should be sent by post to PAN service unit of NSDL.
  • Second is submitting documents electronically using e-KYC and e-sign. Aadhaar is a mandatory condition is this mode. All the information mentioned in Aadhaar will be used to generate a duplicate copy of the PAN. For verification, an OTP will be sent to the mobile number registered with Aadhaar. Apart from OTP, digital signatures will be needed to sign the digital form before submitting it.
  • In the third mode, scanned images of the documents can be used via e-sign. Aadhaar is a mandatory condition for this mode also. But along with Aadhaar, scanned images of photographs, signatures, and other documents are also required. For verification of the form, OTP will be used.

After the documents, the form asks the applicant about the e-PAN card and physical PAN card. If the applicant opts for an e-PAN card, then the correct email address should be put in as the e-PAN card will be sent on the email address provided. And if the applicant opts for a physical PAN card, then correct contact details should be filled in the form as PAN card will be dispatched at the address provided by the applicant.


CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.