PAN Card for Partnership Firm in India

A partnership firm in India is a business formed by two or more people sharing profits, governed by the Indian Partnership Act, 1932. For tax purposes, every partnership firm must obtain a PAN Card (Permanent Account Number)  from the Income Tax Department.

Updated On - 04 Oct 2025
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For a partnership firm, a PAN Card is important to conduct financial transactions, file income tax returns, open a bank account, and meet GST requirements. The process of acquiring a PAN Card for a partnership firm involves submitting an application through Form 49A, which includes details of the firm and its partners. 

Formalities Before Applying for a PAN Card for a Partnership Firm

Pan Card for firm

Before you make an application for a PAN Card, the partnership firm must complete certain formalities to ensure a smooth PAN application.

  1. The partnership deed should be prepared and duly notarized by a notary in India.
  2. The deed must define one partner as the managing partner who has been authorized to sign on behalf of the firm.
  3. The date of the partnership being formed should be mentioned.
  4. The address of the firm should be mentioned in the partnership deed.
  5. All pages of the deed must be signed by all partners, and two or more witnesses.
  6. A rubber stamp bearing the name of the firm, with the word "partner" at the bottom must be made. This can be used by the managing partner to sign the application form for PAN Card.

Required Documents for PAN Card Partnership Firm PAN Card Application 

  1. Partnership Deed 
  1. Proof of Office Address (Rent agreement, sale deed, NOC, or utility bill – issued within the last three months) 
  1. ID Proof of All Partners (Aadhaar, PAN, Passport) 
  1. Digital Signature Certificate of the authorised partner 
  1. Proof of Address of all partners 
  1. Registration Certificate of the firm

How to Apply for a PAN Card for a Partnership Firm Online?

Apply  PAN Card for Partnership Firms Online by following the steps given below:

Step 1 - You can apply for your Partnership's PAN Card online on the Income Tax Department's website.

Step 2 - Select "New PAN for Indian Citizen". This is also known as Form 49A.

Step 3 - Read the instructions carefully before you fill out the application.

Step 4 - Select the category of applicant as "Firm".

Step 5 - Fill out the application form.

Step 6 - Select your mode of payment.

Step 7 - You can choose between cheque, demand draft, credit card, debit card and net banking.

Step 8 - After completing the payment, you will get an acknowledgement slip which you need to print out. 

Step 9 - You need to attach a recent passport-sized photograph of the authorised partner to the acknowledgement slip and sign across the photo using a black pen. 

Step 10 - Send the signed acknowledgement slip along with all required documents to the office of Protean eGov Technologies Limited within 15 days of submitting the online application. 

How to Apply for a PAN Card for a Partnership Firm Offline?

By following the steps given below, you can apply a PAN Card for a partnership firm offline: 

Step 1 - Apply for a PAN Card offline by visiting a TIN FC.

Step 2 - An application form will be given to you.

Step 3 - You must fill it in with a black ball point pen.

Step 4 - The managing partner will have to sign the form, or use the rubber stamp.

Step 5 - Submit the form and the fee required.

Note: Once the verification of submitted documents is completed, the PAN card will be delivered to the registered office address of the partnership firm within 15 to 20 days 

Tips on PAN Cards for Partnership Firm

  1. ✅ Only one partner is required to sign the form.
  1. ✅ The form should be filled only by a partner.
  2. ✅ Any errors in the form can be rectified and resubmitted.
  3. ✅ Keep a copy of the Partnership Deed or Certificate of Registration ready.
  4. ✅ No photograph is required.
  5. ✅ An application fee of Rs.105 will be charged.
  6. ✅ PAN Cards for partnership firms should be delivered within 15 days from the application date.
  7. ✅ You will be able to track your PAN Card online with the acknowledgement number you receive after submitting your form.

Process to Fill PAN Card Application Form for a Partnership Firm

The Process to fill the PAN Card application form for Partnership Firms are explained below:

Step 1 - From the option ‘Category’, select ‘Firm’

Step 2 - Enter your date of incorporation as mentioned in the partnership deed.

Step 3 - In the ‘Name section’, enter the full firm's name exactly as mentioned in the Certificate of Registration

Step 4 - In the ‘Date of Birth’ section, fill in the date of the partnership deed. 

Step 5 - Do not fill in the sections such as Gender, Parents’ Details, or Aadhaar Number.

Step 6 - In ‘Address’, fill in the address of the firm as per the partnership deed. 

Step 7 - Fill in the Registration number of the firm as mentioned in the Certificate of Registration. 

Step 8 - From the category ‘Source of Income’, select the option ‘Income from business/profession’.

Step 9 -Select the business code that is based on the business of the partnership firm. 

Step 10 - Mention what documents you are submitting for proof of identity, proof of address, and date of birth. You can submit your Partnership deed. If your firm has been registered with the Registrar of Firms, you can submit a copy of the Certificate of Registration. 

Step 11 - In the "Declaration" section, the authorised partner must write their name, place, and date.

Step 12 - The application form must be signed by authorised partner. 

Note: If you are applying the application offline, then a passport-sized photo of the authorised partner must be affixed on the top-left corner of the form, and the partner should sign across the photo. 

Business Code in PAN Application

Code

Profession or Business

01

Medical Profession and Business

02

Engineering

03

Architecture

04

Chartered Accountancy

05

Interior Decoration

06

Technical Consultancy

07

Company Secretary

08

Legal Practitioner and Solicitors

09

Government Contractor

10

Insurance Agency

11

Films, TV and other such entertainment

12

Information Technology

13

Builders and Developers

14

Members of Stock Exchange, Share Brokers, and Sub-Brokers

15

Performing Arts and Yatra

16

Operation of Ships, Hovercraft, Aircrafts and Helicopters

17

Plying Taxis, Lorries, Trucks, Buses and Commercial Vehicles

18

Ownership of Horses or Jockeys

19

Cinema Halls and Theatres

20

Others

Common Mistakes to Avoid Form 49A for Partnership Firms 

While filling out Form 49A for a partnership firm, you need to follow some important points in order to avoid rejection: 

  1. Always write full names without using abbreviations or initials. 
  1. Only provide proof of identity (POI) and proof of address (POA) documents that belong to the firm or its authorised person. 
  1. Avoid mentioning extra details like birthmarks, ranks, or designations. 
  1. Female applicants should not fill their husband’s name in the section of father’s name.

Related Articles on PAN Card

  1. PAN Card Postal Address
  2. PAN Jurisdiction
  3. Emudhra PAN
  1. PAN Card Customer Care
  2. UTI PAN Card Status
  3. PAN Card Acknowledgement Number
  4. PAN Card for HRA
  5. PAN Card for Student
  6. PAN Card for NRI
  7. PAN Card for Child

FAQs on PAN Card Application Process for Partnership Firm

  • How does the Partnership Act define a partnership firm?

    According to the Partnership Act, a partnership firm involves two or more individuals joining together to carry out a business or profession, agreeing to share both profits and losses.

  • Why is a partnership deed necessary for a partnership firm?

    A partnership deed, executed by all partners, outlines the terms and conditions of the partnership, including profit-sharing ratios and other important aspects of the business relationship.

  • Is it mandatory for a partnership firm to file tax returns?

    Yes, under the Income Tax Act of 1961, partnership firms are required to file tax returns annually, regardless of their profit or loss.

  • What role does a PAN card play in a partnership firm?

    A PAN card is mandatory for partnership firms for income tax filing purposes, serving as proof of the firm's existence.

  • What are the prerequisites for obtaining a PAN Card for a partnership firm?

    Before applying for a PAN Card, partners must notarize the partnership deed, appoint an authorised partner, mention the firm's formation details, and ensure all partners and witnesses sign the deed.

  • What documents are required for a PAN Card application for a partnership firm?

    Documents such as the partnership deed, digital signature certificate of the authorised partner, proof of office address, identity and address proofs of partners, and the certificate of registration are necessary.

  • What is the process for applying for a PAN Card online for a partnership firm?

    Partners can apply online through the NSDL website, fill out the form, make the payment, send the acknowledgement slip with required documents to the Income Tax Department, and await verification and dispatch of the PAN Card.

  • How can partners apply for a PAN Card offline for their partnership firm?

    Partners can obtain Form 49A from a PAN Centre or online, fill it out, submit it to the TIN-FC office with the required documents and fees, and track the application status using the acknowledgement number.

  • What details are required on the PAN application form for a partnership firm?

    The application form should include the firm's name as per the registration certificate, date of incorporation, office address, status of the applicant as a partnership firm, business code, and signature of the authorised partner, among other details.

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