<s>[INST] How to apply for PAN? [/INST] PAN application can be filled up in the following forms -

Form 49A (for Indian Citizens)
Form 49AA (for Foreign Citizens)
PAN application can be made either online through NSDL website https://www.protean-tinpan.com/​  or through any of the NSDL TIN-Facilitation Centres/ PAN Centres (Click here to select the nearest TIN – Facilitation Centers/ PAN centres where PAN application may be submitted).

While submitting PAN application form, applicant will have to indicate whether physical PAN card or E-PAN card is required.

If applicant opts for physical PAN Card, then physical PAN card will be printed & dispatched at communication address.

If the physical PAN Card is not required. In such cases, email ID will be mandatory & e-PAN Card in PDF format will be sent to the PAN applicant at the email ID mentioned in PAN application form. Physical PAN Card will not be dispatched in such cases.

In case of an applicant, being a company which has not been registered under the Companies Act, 2013, the application for allotment of a Permanent Account Number is to be made in Form No. SPICE-INC-32 specified under sub-section (1) of section 7 of the said Act for incorporation of the company.​ (Application for TAN is also to be made through SPICE-INC-32)
Note: w.e.f. 01-07-2017, every person who is eligible to obtain Aadhaar number shall quote either Aadhaar number or enrolment ID of Aadhaar application form in the PAN application form. </s>