A PAN card for a partnership firm is required for tax filing and specified financial activities. Required documents include the partnership deed or registration certificate, office address proof, and identity documents for the authorised partner. To submit a PAN application for a partnership firm, provide the firm’s details, select the applicable applicant status, and complete the prescribed form. A valid PAN helps the firm complete tax-related processes and maintain financial records. You can submit the application online through Protean eGov or UTIITSL.
What is the online process to apply for a PAN card for a partnership firm?
To submit a PAN application for a partnership firm online, use the Protean eGov or UTIITSL portal and complete Form No. 94.
- Visit the portal: Open the Protean eGov or UTIITSL PAN application portal.
- Select the application: Choose the option for a new PAN application for a non-individual Indian entity.
- Select Form No. 94: Choose Form No. 94 and select Firm as the applicant category.
- Enter firm details: Provide the partnership firm’s name, deed date, office address and other required information.
- Upload documents: Submit the required PAN card documents for the partnership firm, including the partnership deed or registration certificate, address proof, and partners' identity documents.
- Pay the fee: The fee ranges from Rs. 66 for e-PAN to Rs. 107 for a physical PAN, depending on the application mode.
- Save the acknowledgement: After payment and submission, save the acknowledgement number to track the application status online.
After document verification, delivery of the physical PAN card generally takes 15–20 working days.
What form does a partnership firm use to apply for a PAN card?
A partnership firm applies for a PAN card using Form No. 94, which has been applicable to new non-individual Indian entities since 1 April 2026. Partnership firms previously used Form 49A until 31 March 2026.
When completing Form No. 94, select Firm under the applicant status and enter the firm’s details as required. Supporting PAN card and partnership firm documents should be submitted with the application based on the applicable requirements.
The firm can choose a physical PAN card delivered by post or an e-PAN, depending on the application mode. You can also learn more about PAN for a partnership firm.
What PAN card documents are required for a partnership firm?
Documents required for a partnership firm PAN card generally include the partnership deed or registration certificate, office address proof, and identity documents. Partnership firm PAN card documents prove the firm’s identity, registered address, and authorised representative.
| Document | Purpose | Details / Notes |
| Partnership Deed | Proof of firm’s existence and constitution | Original or attested copy; registration with the Registrar of Firms is not required if the deed is accepted |
| Certificate of Registration | Proof of registered partnership | Can serve as an alternative to the partnership deed |
| Office address proof | Verifies the firm’s registered office | May include a rental agreement or electricity bill; the bill should not be older than 3 months |
| Partner PAN/ID proof | Verifies the authorised representative | May include Aadhaar, passport or voter ID |
| Attested affidavit | Confirms the accuracy of information | Required where applicable |
| Digital Signature Certificate | Supports online paperless submission | Required only for DSC-based e-submission |
The details required for the PAN card should match the firm’s partnership deed or registration records before submission.
How to fill a PAN card form for a partnership firm?
To fill the PAN card application form for a partnership firm, complete Form No. 94 using the firm’s official records and provide the following seven key details:
- Firm name: Enter the name exactly as stated in the Certificate of Registration or partnership deed.
- Date of deed: Enter the applicable date of the partnership deed.
- Office address: Provide the firm’s office address as stated in the partnership deed.
- Applicant status: Select Firm under the Status of Applicant field.
- Source of income: Select Income from Business or Profession.
- Business code: Select the applicable Business Code for the firm’s activity.
- Declaration: The authorised partner must provide their full name, location, signature and date.
Submit the required PAN card partnership firm documents with the completed form through the applicable application process.
