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Table of Contents
Overview
From 1 April 2026, the PAN application process in India has changed under the Income-tax Act, 2025 and Income-tax Rules, 2026. The new rules have introduced new PAN application forms and updated the requirements for applying for PAN.
For an Indian LLP, Form No. 94 is used for a fresh standalone PAN application. However, if you are incorporating a new LLP, you can apply for PAN and TAN along with the incorporation application through Form FiLLiP on the MCA portal.
In this guide, we will explain the latest LLP PAN rules for 2026, including why an LLP needs PAN, when PAN is required, the difference between Form FiLLiP and Form No. 94, documents required for an Indian LLP, the PAN application process, applicable fees, and how to obtain the LLP's e-PAN after PAN is allotted.
What is LLP PAN card?
A Permanent Account Number (PAN) is a unique 10-character alphanumeric number issued by the Income Tax Department. It contains both letters and numbers and is used to identify an LLP for income-tax and other financial purposes. PAN may be available in the form of a physical PAN card or an e-PAN.
An LLP has its own PAN, which is different from the PAN of its partners or designated partners. This is because an LLP has a separate legal identity from its partners. The LLP's PAN helps the Income Tax Department identify the LLP and track its tax-related and financial activities.
The LLP's PAN is used to link important tax records, such as income-tax returns, tax payments, TDS/TCS details, tax demands and certain financial transactions. It is also used for communication with the Income Tax Department and helps the tax authorities match financial information reported by different sources.
PAN is also important for several business and financial activities carried out by an LLP. It may be required for opening a bank account, filing income-tax returns, claiming TDS credits, carrying out specified financial transactions and meeting various tax and financial compliance requirements.
Under the Income-tax Rules, 2026, Form No. 94 is applicable when an Indian LLP makes a fresh PAN application separately. The form requires the LLP to provide its registration, incorporation and other prescribed details.
Understanding the 10 Characters of a LLP PAN
A typical PAN of an LLP may look like AAA FL 1234A.
Each part of the PAN has a specific purpose:
First three characters – “AAA”: These are letters forming a series that can range from AAA to ZZZ.
Fourth character – “F”: This represents the status of the PAN holder. For an LLP, “F” represents Firm.
Fifth Character – Represents the first character of the company's/ Firm's name.
Next four characters – “1234”: These are numbers ranging from 0001 to 9999.
Last character – “A”: This is an alphabetic check character used as part of the PAN structure.
Therefore, in a PAN such as AAA FL 1234A, the fourth character “F” indicates that the PAN holder is classified as a Firm, which includes an LLP for PAN classification purposes.
The fourth character is used to identify the category of the PAN holder. For example:
- P – Individual
- C – Company
- F – Firm/LLP
- H – Hindu Undivided Family (HUF)
- A – Association of Persons (AOP)
- T – Trust
- B – Body of Individuals (BOI)
- L – Local Authority
- J – Artificial Juridical Person
- G – Government
Important: The letter “F” does not mean that an LLP is the same as an ordinary partnership firm under the LLP Act. It is simply the PAN's fourth-character classification used for tax identification purposes.
Fifth character – Represents the first character of the LLP's name.
Here: AAA FL 1234 A
AAA = alphabetic series
F = Firm/LLP
L = first character of the LLP's name
1234 = sequential number
A = check character
Features of Limited Liability Partnership
- Separate legal entity distinct from its partners
- Limited liability of partners, subject to the LLP Act
- No statutory minimum capital requirement
- Perpetual succession
- Flexible management structure
- Generally fewer statutory compliances than a private limited company, depending on the LLP's circumstances
What if the LLP is newly incorporated?
If you are incorporating a new LLP through the MCA portal, you do not normally need to apply for PAN separately after incorporation. The PAN/TAN application is included in Form FiLLiP, which is used for LLP incorporation.
While filing FiLLiP, the required PAN/TAN details are provided along with the incorporation details and documents. Once the incorporation application is successfully processed, the LLP is incorporated and the LLPIN, PAN and TAN are allotted, as applicable.
Important: New LLP → File FiLLiP → PAN/TAN applied along with incorporation → LLPIN and PAN/TAN allocated.
Therefore, if the LLP has already received its PAN through the FiLLiP incorporation process, there is generally no need to file a separate PAN application again just because the LLP has been incorporated.
Why does an LLP need PAN?
PAN is the LLP's tax identification number. It is used for its income-tax compliance and for transactions where PAN is required.
For income-tax purposes, an LLP is treated as a firm and files its income-tax return in ITR-5, subject to the applicable provisions.
Legal Framework – PAN for Limited Liability Partnership
The PAN application and related requirements for an LLP are covered under the Income-tax Act, 2025 and the Income-tax Rules, 2026.
Under the 2026 framework, an Indian LLP applying separately for a fresh PAN uses Form No. 94. The form requires details such as the LLP's name, date of formation, office and communication address, status and registration number. The prescribed proof may include the LLP's Certificate of Registration or its LLP Identification Number (LLPIN).
The new PAN forms apply to fresh PAN applications made on or after 1 April 2026. Existing PANs remain valid, so an LLP that already has a PAN does not need to obtain a new PAN merely because the PAN application forms have changed.
For tax compliance, an LLP is treated as a firm for income-tax purposes and generally files its income-tax return using ITR-5.
Documents for LLP PAN under the 2026 framework
For an Indian LLP, the following documents/information may be required for PAN:
- New LLP: PAN can be applied for through Form FiLLiP during the LLP incorporation process. No separate PAN application is generally required if PAN is successfully allotted through FiLLiP.
- Existing LLP: If PAN is applied for separately, the LLP must provide the documents and information prescribed under the Income-tax Rules, 2026.
- Proof of registration: An Indian LLP can provide either:
- Certificate of Registration issued by the Registrar of Limited Liability Partnerships; or
- LLP Identification Number (LLPIN) allotted by the Registrar.
- Address and authorised person details: The prescribed details and supporting documents relating to the LLP's address and authorised/representative person, wherever applicable, may also be required.
In simple terms: These documents establish the LLP's legal existence, registration, address and authorised details for PAN purposes.
PAN Application Fees for LLP
The following fees are based on the current PAN service-provider fee structure and may be revised from time to time.
For an LLP with an Indian communication address:
- Physical PAN + e-PAN: ₹107 through PAN Centre/physical mode or ₹101 through paperless online mode.
- Only e-PAN: ₹72 through PAN Centre/physical mode or ₹66 through paperless online mode.
For a foreign communication address, the fee is higher due to overseas dispatch charges.
Important: These fees apply to a separate PAN application. If PAN/TAN is applied for during new LLP incorporation through MCA Form FiLLiP, the PAN application is integrated into the incorporation process and should not be treated as a separate mandatory PAN fee.
How to apply for PAN for an LLP
There are two situations for obtaining PAN for an LLP:
- PAN for a new LLP
When a new LLP is being incorporated, its PAN/TAN application is made through Form FiLLiP on the MCA portal.
Fill in the PAN/TAN details in Form FiLLiP.
Submit the LLP incorporation application along with the required documents and fees.
After successful processing, the LLP is registered and its LLPIN and PAN/TAN are allocated.
2. PAN for an existing LLP
If an existing LLP does not have a PAN and needs to apply separately:
- Use the new PAN application process applicable from 1 April 2026.
- An Indian LLP must use Form No. 94 for a fresh PAN application.
- Provide the prescribed LLP registration details and supporting proof, as required under the Income-tax Rules, 2026.
- Submit the application through the applicable PAN service channel.
- After submission, the application can be tracked using the acknowledgement/application details provided by the PAN service provider. Once PAN is allotted, the LLP can obtain its e-PAN through the applicable PAN service.
In simple terms: A new LLP can obtain PAN/TAN as part of its MCA incorporation process through FiLLiP. An existing LLP applying separately for a new PAN follows the 2026 PAN application process using Form No. 94.
Difference between LLP PAN and partner’s PAN
Here are the major differences:
| Basis | LLP PAN | Partner’s PAN |
|---|---|---|
| Issued to | Issued in the name of the LLP | Issued to the individual partner |
| Identifies | Identifies the LLP as a separate entity | Identifies the partner as an individual taxpayer |
| PAN category | Fourth character is “F”, representing Firm/LLP | Fourth character is “P”, representing Individual |
| Tax matters | Used for the LLP’s income-tax and other tax compliances | Used for the partner’s personal tax compliances |
| Financial activities | Used for the LLP’s business transactions and bank account | Used for the partner’s personal financial transactions and investments |
| Relationship | The PAN is linked to the LLP and remains with the LLP even if its partners change. | The PAN is linked to the individual partner and remains with the partner regardless of the LLP. |
In simple terms: The LLP PAN is for the LLP’s business and tax matters, while the partner’s PAN is for the partner’s individual tax and financial matters.
Conclusion
For an LLP, PAN is more than just a tax number. It serves as the LLP’s tax identity and is required for important activities such as filing income-tax returns, claiming TDS credit, opening a bank account, GST registration, and carrying out other financial transactions.
We hope this guide has helped you understand the latest LLP PAN rules, Form No. 94, required documents, and the PAN application process in simple terms. Keeping the LLP’s PAN details accurate and updated can also help avoid unnecessary issues in its tax and financial compliances.
If you think we have missed any important point about the new PAN framework or have any questions, feel free to reach out to us at help@finodha.in. Your questions and suggestions can also help us make this guide more useful for LLPs, partners, and business professionals.
click here: for GST and ITR filing.
Frequently Asked Question!
Question. What is Form No. 94 used for in LLP PAN applications?
Answer. An Indian LLP uses Form No. 94 to apply for a new PAN separately under the 2026 PAN rules.
Question. What documents are required for an LLP PAN application?
Answer. The main document required for an LLP PAN application is proof of the LLP's registration, such as its LLPIN or Certificate of Registration.
Question. When should an LLP apply for PAN after incorporation?
Answer. An LLP does not normally need to apply for PAN separately after incorporation because the PAN/TAN application is integrated into Form FiLLiP at the time of incorporation.
Question. What happens if an LLP does not have a PAN?
Answer. If an LLP has not received PAN through the incorporation process, it can make a separate fresh PAN application using Form No. 94 under the Income-tax Rules, 2026.
Question. Can an LLP use its partners' PAN for income-tax filing?
Answer. No. An LLP must use its own PAN for income-tax filing. The PAN of a partner cannot be used as a substitute for the LLP’s PAN.
Question. Is PAN required for opening an LLP bank account?
Answer. Yes, an LLP generally needs its own PAN to open a bank account. The LLP's PAN is used for the account, not the PAN of its partners.
Question. Is PAN required for filing ITR-5 for an LLP?
Answer. Yes. An LLP files its income-tax return using ITR-5, and the return requires the LLP's own PAN.
Question. Is PAN required for GST registration of an LLP?
Answer. Yes. An LLP must have its own PAN for GST registration.
Question. Can an LLP have more than one PAN?
Answer. No. An LLP should have only one PAN. If more than one PAN has been allotted, the additional PAN(s) should be surrendered through the prescribed process.
Question. How can an LLP correct wrong information on its PAN?
Answer. If an LLP already has a PAN but needs to correct or update its PAN details, it should use the prescribed PAN correction process applicable to non-individuals, including Form PAN CR-02 under the 2026 framework.
Question. What should an LLP do if its PAN card is lost or damaged?
Answer. If an LLP loses or damages its PAN card, it can request a reprint or reissue of the PAN card using the same PAN number.
Question. Can an LLP change its PAN after changing its name?
Answer. No. An LLP does not get a new PAN merely because its name is changed. It can update the new name in its existing PAN records through the prescribed PAN correction process.
Question. What happens to the PAN when a partnership firm is converted into an LLP?
Answer. When a partnership firm is converted into an LLP, the LLP has its own PAN. The partnership firm's PAN does not automatically become the LLP's PAN.
Question. Can an LLP surrender its PAN after closure or dissolution?
Answer. Yes. If an LLP is dissolved and closed, it can request surrender of its PAN after completing its pending tax compliances.
Question. How is an LLP PAN different from a partner's PAN?
Answer. The major difference between an LLP PAN and a partner’s PAN is that the LLP PAN is issued in the name of the LLP, whereas the partner’s PAN is issued to the individual partner.
Question. What does the fourth character of an LLP PAN mean?
Answer. The fourth character of an LLP’s PAN is “F”, which indicates that the PAN belongs to a Firm/LLP.
Question. Can an LLP receive TDS credit using its PAN?
Answer. Yes. An LLP can claim TDS credit against its own PAN because the TDS deducted on the LLP’s income is reported under the LLP’s PAN.
Question. Can an LLP apply for TAN along with PAN?
Answer. Yes. An LLP can apply for PAN and TAN together during the incorporation process through Form FiLLiP.
Question. What happens to an LLP's PAN if it becomes inactive?
Answer. If an LLP becomes inactive, its PAN remains valid and does not automatically get cancelled. The LLP continues to use the same PAN unless it is formally dissolved and the PAN is surrendered through the prescribed process.
Question. Is PAN mandatory for every LLP registered in India?
Answer. Yes. Every LLP registered in India must have its own PAN for income-tax and other financial compliances.
Question. Does an LLP get a new PAN after changing its registered office?
Answer. No. Changing the registered office does not normally result in a new PAN. The LLP should update the changed details through the prescribed PAN correction process.
Question. Can an LLP use a partner's PAN instead of its own PAN?
Answer. No. An LLP cannot use a partner’s PAN in place of its own PAN. The LLP has its own PAN for use of LLP’s tax, business and financial transactions.
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