What is the Application Fee for Online Application of PAN?

One thing that caused confusion for me was the difference between a regular online PAN application and Instant e-PAN.

If you're eligible for Instant e-PAN, the Income Tax Department says there is no fee. You need a valid Aadhaar and a mobile number linked to Aadhaar, among other eligibility conditions.

A regular PAN application through an authorised PAN service provider is different and carries an application fee. The Income Tax Department says online applications can be submitted through Protean eGov or UTIITSL.

So I wouldn't assume that "online PAN application" automatically means free.

Also, check whether you already have a PAN before applying for a new one. Having more than one PAN can result in a penalty.

There are actually a few different fee figures floating around because the payment depends on how the application is submitted.

For example, the Income Tax Department's current information shows ₹107 for a physical PAN card delivered in India and ₹1,017 when the communication address is outside India under the applicable fee structure. For paperless applications, the figures can also differ.

If you are an NRI, make sure you select the correct communication address. A foreign address can result in a substantially higher dispatch charge because the physical card has to be delivered outside India.

For an e-PAN-only application, the current UTIITSL page shows ₹72, including applicable taxes, for the relevant Indian-address option.

I'd also avoid using old references to Form 49A or 49AA for a new application. The PAN application forms changed on 1 April 2026, and the Income Tax Department now lists new forms under the 2026 rules.

I applied for PAN online recently and noticed that the amount depends on the type of application and whether you want the physical card.

The Income Tax Department currently lists separate charges for Indian and foreign communication addresses. For a regular application with an Indian communication address, the fee is different depending on whether you select a physical PAN card or only an e-PAN.

UTIITSL currently displays ₹107 including applicable taxes for a physical PAN card with an Indian communication address, while its e-PAN-only option is ₹72.

So I would check the amount shown on the payment page before paying rather than relying on an older blog or forum post.

Also, don't confuse the regular PAN application with Instant e-PAN. The latter is a separate Aadhaar-based service and is free if you meet the eligibility requirements.

One thing to keep in mind is that there are different ways to apply for PAN.

If you're eligible for the Instant e-PAN service using Aadhaar, it can be issued free of charge. However, that's available only for applicants who meet the eligibility conditions. Otherwise, the standard PAN application fee applies depending on whether you want a physical card or only an e-PAN.

Requirements and fees may change, so it's always worth confirming on the official website before paying.

I'm an NRI living in the U.S., so my communication address was outside India.

In my case, the fee was much higher because it included international dispatch charges for the physical PAN card. If you only need an e-PAN and are eligible for it, the cost can be lower than having a physical card shipped overseas.

I'd suggest checking the official fee schedule before submitting because the amount depends on the type of application and where the PAN card will be delivered.