As per the Indian law, an Hindu Undivided Family, also termed as “HUF” in short, is a legal entity distinct from its members and can own properties, generate income, file tax returns, enjoy certain tax benefits and more. But, before an HUF can do these financial transactions, it has to get its own Permanent Account Number (PAN).
For those who wish to follow the HUF PAN Card apply online procedure, or opt for the offline process, knowing what is required beforehand can help prevent delays and errors. This guide outlines the eligibility criteria, the documents required, the process for applying for an HUF PAN card, post application process and common mistakes to avoid while applying for an HUF PAN card.
Key Takeaways
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In India, an HUF is a taxable entity that needs to have its own PAN Card, which is different from the PAN Card of the members of the HUF.
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The Karta (a person who runs the HUF business) should submit an application for the HUF PAN card from the family with Form 94.
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The family can file their tax returns, open bank accounts, invest in financial products, and do financial transactions using an HUF PAN card.
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Families can obtain HUF PAN cards online from Protean or UTIITSL or offline from the PAN facilitation centres.
What Is an HUF PAN Card?
A PAN card issued to a Hindu Undivided Family only is called a “HUF PAN card”. As each individual taxpayer has a unique PAN of a 10-digit alphanumeric format, a HUF is also required to get a PAN identifying it as a separate taxpayer.
The concept of “Hindu Undivided Family” is slightly confusing as it does not only apply to Hindus. Similarly, Indian law allows Sikhs, Jains, and Buddhists to establish an HUF and obtain an HUF PAN card. The HUF is comprised of all the descendants of a common ancestor, as well as all the wives and unmarried daughters.
The HUF PAN card cannot be issued in the name of any single member of the association, but rather in the name of the association itself, for instance, Ramesh Kumar HUF. It is not the Karta's or any other family member's personal PAN. This distinction is very important. In any financial transaction, the HUF should have a PAN allotted to it, and the PAN should be distinct from the Karta's PAN.
The HUF PAN card enables the family to:
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File income tax returns as a separate entity
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Open a dedicated bank account in the HUF's name
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Make investments in shares, mutual funds, and fixed deposits
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Own and transact in immovable property
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Comply with TDS and other tax regulations
Important 2026 Update: From 1 April 2026, the Income Tax Department replaced the earlier Form 49A with new PAN application forms. HUFs are now required to use Form 94 for new PAN applications. Existing PAN cards issued under Form 49A remain valid and do not need to be replaced.
Why Is an HUF PAN Card Important?
HUF PAN card is a financial identity of a Hindu Undivided Family, which enables it to be a separate taxable entity. The HUF files its income tax returns on its own using PAN and abides by the tax rules without any involvement of the HUF members.
If the gross total income of HUFs is more than ₹4,00,000 under the default new tax regime or ₹2,50,000 under the old tax regime, then it is required to file a separate income tax return for FY 2025-26.
HUFs are ineligible for the Section 87A rebate, which allows individual taxpayers to have tax-free income of up to ₹12 lakh. Tax rates would apply to income above the exemption limit and will be based on the individual tax slabs.
In order to open an account in the name of an HUF, banks need an HUF PAN. It further provides for the separate ownership of assets by the HUF for investments in mutual funds, shares, fixed deposits, and other financial products.
An HUF PAN also facilitates tax planning for the HUF to avail itself of the exemptions and deductions available under the Income Tax Act. Furthermore, PAN quoting has been made compulsory for some specific financial transactions. This can include certain property transactions and investment transactions having high value.
Note: In accordance with the Income-Tax Rules, 2026, the Income Tax Act, 2025, has replaced the Income Tax Act, 1961 as of April 1, 2026. This revised framework governs all PAN processes, form references, and deduction provisions mentioned in this document.
Eligibility for Obtaining an HUF PAN Card
To apply for an HUF PAN Card, the family must meet the following eligibility requirements:
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The HUF must have at least two members. A single individual cannot form an HUF.
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Members must be lineally descended from a common ancestor.
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The HUF may include coparceners, their spouses, and other eligible family members.
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Hindus, Sikhs, Jains, and Buddhists can form an HUF under Indian law.
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Daughters enjoy the same coparcenary rights as sons and can be coparceners by birth.
The Karta acts as the head and legal representative of the HUF. The Supreme Court in Vineeta Sharma v. Rakesh Sharma (2020) concluded that even a female coparcener can be Karta as per court precedent after the Hindu Succession (Amendment) Act, 2005. This privilege is granted by the courts and tax officials, although it is not explicitly mentioned in the Income Tax Act 2025. This privilege is granted by the courts and tax officials, although it is not explicitly mentioned in the Income Tax Act 2025.
Only the Karta can apply for an HUF PAN Card, sign the application, and represent the HUF before tax and financial authorities. The Karta must also have a valid personal PAN before submitting the HUF PAN Card application.
Read More About: What Is PAN Card?
Documents Required for HUF PAN Card Application
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Document Type |
Accepted Documents / Details |
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HUF Declaration / Affidavit (Mandatory) |
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Proof of Identity of the Karta (Any One) |
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Proof of Address of the Karta (Any One) |
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Proof of Date of Birth of the Karta (Any One) |
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Note: From 1 April 2026, Aadhaar is not accepted as proof of date of birth for new PAN applications under Form 94. However, it remains valid as proof of identity and address.
Read More About: Documents Required for PAN Card
How to Apply for HUF PAN Card Online
The HUF PAN Card application process can be done on the authorised portal of Protean (formerly NSDL) or UTIITSL. HUFs are not eligible to use the e-PAN facilities available to individuals, for instant PAN.
Follow these steps:
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Visit the Protean or UTIITSL PAN application portal.
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Select Form 94 and choose HUF as the applicant category.
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Enter the HUF name, date of formation, Karta's contact details, and other required information.
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Enter the details of the HUF including address, source of income, Assessing Officer (AO) Code, etc.
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Attach the necessary documents such as the HUF affidavit, ID, and Address proof of the Karta.
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Pay the applicable application fee of ₹107 (inclusive of taxes) for a physical PAN card dispatched within India, and ₹66 for e-PAN via online/paperless mode and ₹72 for applications submitted at TIN Facilitation Centres.
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After submission, download and print out the acknowledgement.
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Acknowledge and return it and supporting papers to the processing center within the given time frame.
After the authorities verify the application and the documents, they allot the PAN and also issue the physical PAN card and e-PAN.
Read More About: New PAN Card Application Form
How to Apply for HUF PAN Card Offline
A person can also submit Form 94 using an authorised PAN facilitation center if he/she does not want to apply online.
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Download or pick up the latest Form 94 from the Protean/UTIITSL website from a PAN facilitation centre.
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Fill in the details of the HUF, like the name of the HUF, date of formation, information of the Karta, income source, and AO Code.
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Self-attested copies of the necessary documents must be attached, such as the notarised HUF affidavit and proof of identity, address, and date of birth of the Karta.
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Take the form and documents to an authorised centre/address for processing.
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Pay application fees and obtain the acknowledgment slip.
The authorities will verify the documents before allotting the PAN and issuing the PAN card.
Post-Application Steps
On successful submission of your HUF PAN card application, you will get an acknowledgement number of 15 digits. Save this number to follow up the status of the application. The authorities will then check the HUF affidavit, Karta's documents and the details provided in the application. In case they find any mismatch, then it may be placed under “Under Objection” till it is corrected.
After verification, the PAN is allotted by the Income Tax Department and the e-PAN card is sent to the registered email Id and PAN card is sent to the communication address. Typically, processing takes 15-20 working days.
Via TIN NSDL
Go to the Protean status monitoring portal and enter the acknowledgement number, complete the captcha and check the status of the application.
Via UTIITSL
Go to the UTIITSL tracking website, enter the acknowledgement number or PAN number and see the latest status of the application.
Uses of an HUF PAN Card
An HUF PAN card enables the family to carry out various financial and tax-related activities as a separate legal entity.
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Use |
Purpose |
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Income Tax Returns |
File income tax returns separately and report income earned from HUF assets and investments. |
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Bank Accounts |
Open and operate bank accounts in the name of the HUF for receipts, payments, and other transactions. |
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Investments |
Invest in shares, mutual funds, fixed deposits, NSCs, and other financial products under the HUF's name. |
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Property Transactions |
Quote the HUF PAN while buying, selling, or registering immovable property. |
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TDS and Tax Compliance |
Ensure correct reporting of TDS on income such as interest, rent, and other taxable receipts. |
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Loans and Credit |
Apply for loans and other credit facilities in the name of the HUF. |
Common Mistakes to Avoid During HUF PAN Card Application
The minor mistakes may lead to the long processing time of your HUF PAN card application or even get it rejected.
Watch out for these common errors:
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Please use exactly the same name as on the application form, Affidavit and supporting documents. For instance, use "Ramesh Kumar HUF" instead of "R. Kumar HUF.
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No changes are permitted after the final submission. Under the Income-tax Rules, 2026, once you have submitted your Form 94 application, you cannot modify it. Before submitting the final version, thoroughly review all details. If problems are detected after the allocation, you must submit a separate PAN rectification request.
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Please submit a notarised HUF affidavit. An unnotarised or unsigned HUF affidavit is not accepted.
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Make sure that the name of the Karta, PAN etc is correct and matches with the supporting documents of the Karta.
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Fill out the latest Form 94; the old forms may not be accepted.
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Upload clear and complete document copies that meet the prescribed requirements.
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Send needed paper documents within the time frame following the online application.
Conclusion
Hindu Undivided Family (HUF) PAN card provides the HUF with a separate financial and tax identity. It is essential for filing tax returns, opening bank accounts, making investments, and conducting financial transactions in the name of the HUF. Families can get an HUF PAN card and conduct their financial transactions in a recognised legal body by submitting all the required documents and following the allotted procedure for applying.
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