PAN Forms & Documents Guide: Requirements, Specifications & Acceptable Proof

Quick Answer Summary

PAN application requires Form 49A (Indian citizens) or Form 49AA (foreign nationals). Three document categories needed: proof of identity, proof of address, and proof of date of birth. Aadhaar card can serve as all three simultaneously. All documents must be clear scans/photos, recent (utility bills within 3 months), and within specified file size limits (1 MB for documents, 50 KB for photo/signature). Upload format: PDF for documents, JPEG for photo/signature.

What You Need Before You Start

Prerequisites Checklist

Form Selection:

  • ✓ Form 49A for Indian citizens (residents & NRIs)
  • ✓ Form 49AA for foreign nationals
  • ✓ Aadhaar mandatory for Indian citizens
  • ✓ Both forms available online and offline

Document Categories Required:

  • ✓ Proof of Identity (POI) - any one document
  • ✓ Proof of Address (POA) - any one document
  • ✓ Proof of Date of Birth (DOB) - any one document
  • ✓ Photograph (passport size, recent)
  • ✓ Signature sample (or thumb impression for minors)

✓ Aadhaar Simplification:

Indian citizens can use Aadhaar card as single proof for all three categories (identity + address + date of birth). This is the simplest and most recommended approach. Aadhaar-based applications also get processed faster.

PAN Application Forms

Form 49A

For Indian citizens and Indian entities

  • Indian citizens (residents and NRIs)
  • Hindu Undivided Family (HUF)
  • Indian companies and partnerships
  • Indian trusts, societies, and NGOs
  • All domestic applicants
Complete Form 49A field-by-field guide →

Form 49AA

For foreign nationals and foreign entities

  • Foreign citizens working in India
  • Foreign companies operating in India
  • International organizations with India presence
  • Non-residents without Indian citizenship
  • Foreign investors and businesses
Complete Form 49AA field-by-field guide →

Form Selection Rule:

Use Form 49A if you hold Indian citizenship, even if living abroad (NRI). Use Form 49AA only if you are a foreign national without Indian citizenship. Choosing wrong form leads to application rejection.

Documents & Proof Rules

Three Document Categories Required:

  1. Proof of Identity (POI) - establishes who you are
  2. Proof of Address (POA) - establishes where you live
  3. Proof of Date of Birth (DOB) - establishes your age

Important: Same document can serve multiple categories if it contains relevant information. For example, Aadhaar card shows name (identity), address, and date of birth - covering all three requirements with single document.

Proof of Identity (POI)

Acceptable documents (submit any one):

Aadhaar Card

Most commonly used, mandatory for Indian citizens, serves all three categories

Voter ID Card

Government-issued photo ID with name and photograph

Passport

Valid Indian or foreign passport with photo page

Driving License

Must have photograph, current or recently expired acceptable

Ration Card

With photograph only, non-photo ration cards not accepted

Arms License

Government-issued firearms license with photo

Government Photo ID

Any central/state government issued photo identity card

Proof of Address (POA)

Acceptable documents (submit any one):

Aadhaar Card

Address printed on card, ensure it matches current residence

Voter ID Card

With current address printed, old address may cause issues

Passport

Address page showing current residence

Driving License

With current address, must not be older than 3 years

Bank Statement or Passbook

Not older than 3 months, from scheduled bank only, must show full address

Electricity Bill

Not older than 3 months, must be in applicant's name or parent's/spouse's name

Telephone Bill (Landline/Broadband)

Not older than 3 months, mobile phone bills NOT accepted

Water Bill or Gas Connection Bill

Not older than 3 months, piped gas (not LPG cylinder booking)

Property Tax Receipt

Municipal corporation tax receipt, recent assessment year

Registered Rent Agreement or Lease Deed

Notarized and registered with sub-registrar office

Property Registration Document

Sale deed, ownership papers, allotment letter

NOT Acceptable as Address Proof:

  • ❌ Mobile phone bills (postpaid/prepaid)
  • ❌ Credit card or loan statements
  • ❌ Old utility bills (older than 3 months)
  • ❌ Informal or unregistered rental agreements
  • ❌ Letters or certificates without official stamp
  • ❌ Email confirmations or digital receipts

Proof of Date of Birth (DOB)

Acceptable documents (submit any one):

Birth Certificate

Municipal/government-issued, mandatory for minors below 18

Aadhaar Card

DOB printed on card, most convenient option

Passport

DOB page showing date of birth clearly

10th or 12th Class Certificate

School board mark sheet or certificate showing DOB

Driving License

If date of birth is mentioned (most modern licenses have it)

Voter ID Card

If DOB is printed (newer cards have it, older versions may not)

Marriage Certificate

If date of birth is mentioned on the certificate

Photograph & Signature Specifications

Photograph Requirements

  • Format: JPEG or JPG only (PNG not accepted)
  • File Size: Maximum 50 KB (compress if larger)
  • Dimensions: 3.5 cm × 4.5 cm (passport size recommended)
  • Background: White or light-colored, plain background
  • Quality: Clear face, no blur, recent photograph (within 6 months)
  • Expression: Neutral expression, both eyes open, looking at camera
  • Restrictions: No sunglasses, no hat/cap (religious headgear allowed)
  • Framing: Head and shoulders visible, face covers 70-80% of photo

Signature Requirements

  • Format: JPEG, JPG, or PDF
  • File Size: Maximum 50 KB
  • Method: Sign on white paper with black or blue ink pen
  • Quality: Clear, complete signature within designated box area
  • Scanning: Scan at 200 DPI minimum, ensure no shadows or blur
  • Consistency: Signature should match your usual signing style
  • Minors: Left thumb impression if child cannot sign (scan clearly)
  • Restrictions: No digital signatures, no printed names

Document Upload Specifications

Technical Requirements for Document Uploads:

File Specifications:

  • Documents: PDF format only
  • Photo/Signature: JPEG/JPG format only
  • Document Size: Maximum 1 MB per file
  • Photo/Signature Size: Maximum 50 KB each
  • Resolution: Minimum 200 DPI for clarity
  • Color: Color scan preferred, black & white acceptable

Quality Guidelines:

  • All text must be clearly legible
  • No shadows, glare, or blurred areas
  • Include complete document (don't crop important parts)
  • Correct orientation (not upside down or sideways)
  • For multi-page documents, combine into single PDF
  • Use flatbed scanner for best results, mobile photos acceptable if clear

Document Scanning Best Practices:

  • ✓ Scan original documents whenever possible (not photocopies)
  • ✓ Ensure document is flat on scanner bed with no folds or creases
  • ✓ Use adequate lighting if using mobile camera
  • ✓ Verify file size before upload (compress if exceeds limit)
  • ✓ For colored documents (Aadhaar, Voter ID), always use color scanning
  • ✓ Test-open the PDF after scanning to confirm readability

Common Problems & Fixes

Uploading expired or invalid documents

Expired passports, driving licenses, or old utility bills (older than 3 months) lead to immediate rejection.

Fix: Always verify document validity dates before uploading. Utility bills must be within 3 months. Renew expired identity documents.

Poor quality scans - blurred or dark images

Blurred documents, dark shadows, cut-off text, or incomplete scans cause verification failure.

Fix: Use flatbed scanner or well-lit mobile camera. Ensure all text is sharp and readable. Re-scan if quality is poor.

Name mismatch across different documents

Spelling variations in name across documents (Aadhaar, address proof, DOB proof) can trigger verification issues.

Fix: Ensure name matches exactly across all documents. If discrepancies exist, get Aadhaar corrected first, then apply for PAN. See our name mismatch guide.

File size exceeding upload limits

Large PDF files (over 1 MB) or photo/signature files (over 50 KB) cannot be uploaded.

Fix: Compress PDFs using online tools or reduce scan resolution. For photos, resize and compress to under 50 KB while maintaining clarity.

Using unacceptable documents

Mobile phone bills, credit card statements, or informal documents submitted as address proof.

Fix: Only use documents from approved list. If you lack acceptable address proof, use Aadhaar or request utility bill/bank statement in your name.

Wrong file format uploaded

PNG images for photo, Word documents instead of PDF, or incompatible formats.

Fix: Documents must be PDF. Photo/signature must be JPEG/JPG only. Convert files to correct format before uploading.

Special Cases & Document Rules

For Minors (Below 18 Years)

  • Age Requirement:Any age can apply - newborns to 17 years
  • DOB Proof:Birth certificate mandatory (school certificate not sufficient alone)
  • Parent's Details:Parent/guardian PAN mandatory, parent's address proof required
  • Signature:If minor cannot sign: left thumb impression required (scan clearly)
  • Photo ID:School ID card or any photo document acceptable
  • Application:Parent/guardian must submit application on behalf of minor

For NRIs (Non-Resident Indians)

  • Form:Use Form 49A (not 49AA) - you are Indian citizen
  • Identity Proof:Valid Indian passport mandatory
  • Address Proof:Overseas address acceptable, Indian address not mandatory
  • DOB Proof:Passport sufficient for date of birth verification
  • Delivery:PAN card dispatched to registered address (India or abroad)
  • ePAN:Download ePAN immediately after approval - no need to wait for physical card

For Foreign Nationals

  • Form:Use Form 49AA (not 49A) - for non-Indian citizens only
  • Identity Proof:Valid foreign passport mandatory with photo page
  • Visa:Copy of valid Indian visa (employment, business, or residence visa)
  • Address Proof:Indian address mandatory - use residence proof in India
  • Work Permit:Employment letter or work permit if working in India
  • DOB Proof:Passport serves as date of birth verification

Address Proof in Parent's/Spouse's Name

  • Situation:No utility bill or address proof in your own name
  • Solution:Use address proof in parent's or spouse's name
  • Required:Submit relationship proof (birth certificate, marriage certificate, Aadhaar with same address)
  • Alternative:Update Aadhaar with current address and use Aadhaar as single proof
  • Recommendation:Aadhaar is simplest solution - get address updated if needed

FAQs

Can I use Aadhaar card for all three document categories?

Yes. Aadhaar card is the most convenient option as it serves as valid proof for identity, address, and date of birth simultaneously. This means you only need to upload one document for all three requirements. Ensure your Aadhaar details (name, address, DOB) are correct and up-to-date before using it for PAN application.

What if my name spelling differs slightly across documents?

Minor spelling variations may be acceptable, but it's best to ensure exact name match across all documents, especially with Aadhaar. Significant differences (different surname, missing middle name, extra initials) can cause verification issues and application rejection. If discrepancies exist, get your Aadhaar corrected first to match other documents, then apply for PAN. See our PAN-Aadhaar name mismatch guide for details.

Can I submit photocopies or must I submit original documents?

For online applications: Scan or photograph original documents and upload digital copies. Physical documents are not required. For offline applications at PAN centers: Self-attested photocopies are acceptable - sign across each photocopy page stating "true copy". Original documents are never submitted - you only show them for verification at the center.

What if I don't have any address proof in my own name?

You have two options: (1) Use address proof in parent's or spouse's name along with relationship proof document (birth certificate, marriage certificate), or (2) Update your Aadhaar card with current address and use Aadhaar as single proof for all categories. The second option is simpler and recommended. You can update Aadhaar address online through UIDAI portal.

Is self-attestation required for document uploads?

For online applications through NSDL/UTIITSL portals: No attestation needed - just upload scanned/photographed documents directly. For offline applications at PAN service centers: Self-attestation required on all document photocopies - sign and write "true copy" on each page. Some centers may also require you to show original documents for verification.

Can I use mobile phone bill as address proof?

No. Mobile phone bills (both prepaid and postpaid) are NOT accepted as address proof for PAN application. Only landline telephone bills or broadband connection bills are acceptable (and must be within 3 months). For address proof, use Aadhaar, voter ID, passport, driving license, electricity bill, or bank statement instead.

How old can utility bills be for address proof?

Utility bills (electricity, water, gas, landline) must NOT be older than 3 months from the date of PAN application submission. Bills older than 3 months are automatically rejected. Bank statements must also be within 3 months. Identity documents like Aadhaar, voter ID, passport, and driving license don't have this restriction as long as they are valid/not expired.

What if my documents exceed the file size limit?

If your document PDF exceeds 1 MB or photo/signature exceeds 50 KB, you need to compress them. For PDFs: Use online compression tools or reduce scan resolution (200-300 DPI is sufficient). For photos: Resize image dimensions and reduce quality slightly while maintaining clarity. Ensure compressed files remain readable and clear - blurry documents will be rejected even if size is correct.

Can I use same document for multiple proof categories?

Yes. This is common and recommended. For example, Aadhaar card contains name (identity), address, and date of birth - satisfying all three proof requirements with single document. Similarly, passport can serve as identity and DOB proof. Driving license with DOB can serve as identity, address, and DOB proof. You don't need to submit three different documents if one document covers multiple categories.

Are notarized documents required for PAN application?

No. Notarization is NOT required for most documents. Standard identity, address, and DOB proof documents don't need notarization. Exception: Registered rent/lease agreements should be notarized if using them as address proof. For online applications, self-attested scans are sufficient. For offline applications at centers, self-attestation with "true copy" signature is enough.

Related Guides

Information Accuracy: This guide is based on Income Tax Department, NSDL, and UTIITSL document requirements and specifications as of February 2026. Document rules, acceptable proof lists, and file specifications are subject to updates based on government notifications and process improvements.

Disclaimer: This is an independent informational resource providing guidance on PAN application documents and forms. Not affiliated with, endorsed by, or connected to Income Tax Department, NSDL, UTIITSL, or any government agency. For official document requirements, always verify on government portals: tin.nsdl.com or utiitsl.com.

Last updated: 2026-02-25