Types of pan card

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Anu Verma (Querist)

09 May 2018 Dear Expert,

How many types of PAN card in India. Please refer any section/article in this regards.

Thanks
Anu Verma

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

09 May 2018 Only one type, but model has changed from time to time.

Anu Verma

Anu Verma (Querist)

10 May 2018 But many expert told 6-7 types such as:-
Individual
HUF
company
trust
minor
and many more.

Is that correct ?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

10 May 2018 Correct ,but one more AOP.

Ps - earlier reply was due to misunderstanding.

Anu Verma

Anu Verma (Querist)

10 May 2018 Yes , AOP also but I want to know that exactly how many types of PAN as per law. Pls let me know.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

02 August 2025 Great question! Here's a clear breakdown of **types of PAN cards in India** as recognized under the Income Tax laws:

### Types of PAN Cards by Category of Applicant:

1. **Individual** — For natural persons (including minors)
2. **Hindu Undivided Family (HUF)** — PAN issued in the name of HUF
3. **Company** — For companies (private, public, etc.)
4. **Firm** — For partnership firms, LLPs (Limited Liability Partnerships)
5. **Trust** — For trusts (registered or otherwise)
6. **Association of Persons (AOP) / Body of Individuals (BOI)** — Groups of individuals or entities
7. **Local Authority** — Municipalities, local government bodies
8. **Artificial Juridical Person** — Any entity not covered above, e.g., NGOs, government bodies, societies, etc.

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### Legal Reference:

* **Section 139A of the Income Tax Act, 1961** defines PAN and the manner of allotment but does not specifically classify "types" of PAN cards.
* The **Income Tax Department's official application form** (Form 49A) requires the applicant to select the category of applicant from the above list.
* So the types correspond to the **category of entity/person applying for PAN**.

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### Summary:

* There is **one type of PAN card** as a card/document.
* But **PAN cards are issued for different categories** (types of applicants/entities) as above.
* So when people say "types of PAN," they usually mean the category under which PAN is allotted.

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If you want, I can share more details on how each category is identified in the PAN card number or the application process!

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