Quick answer
What is the photo size for a PAN card application?
From 1 April 2026, individuals applying on the new Form 93 or Form 95 must affix two recent colour photographs of 4.5 cm × 3.5 cm with a white background, according to UTIITSL and Protean. The old Form 49A used 3.5 cm × 2.5 cm. Instant e-PAN needs no photo upload.
From 1 April 2026, PAN applications use new forms: Form 93 for Indian citizens and Form 95 for individuals who are not citizens of India. Both ask for two recent colour photographs of 4.5 cm × 3.5 cm with a white background, with your signature or left thumb impression across the left-hand photo. Applying online with a digital signature? Protean's scanned photo limit is JPEG, 200 DPI, up to 20 KB. Instant e-PAN needs no photo upload at all.
The rules below come from the two agencies that process PAN applications for the Income Tax Department, UTIITSL and Protean eGov Technologies (formerly NSDL e-Gov), and from the Income Tax e-filing portal.
New PAN forms from 1 April 2026
With the Income-tax Act, 2025 and the Income-tax Rules, 2026 in force, the old Form 49A and Form 49AA have been replaced. UTIITSL says applicants must use the new forms from 1 April 2026 and that the old forms are not accepted after 31 March 2026.
| Form 93 | Individual who is a citizen of India (replaces Form 49A for individuals). Photo needed |
|---|---|
| Form 94 | Company or other entity incorporated or formed in India |
| Form 95 | Individual who is not a citizen of India (replaces Form 49AA for individuals). Photo needed |
| Form 96 | Entity incorporated or formed outside India |
| PAN CR | Change or correction of PAN data, or a reprint of the card |
PAN card photo size and rules on Form 93 and Form 95
UTIITSL's guidelines for filling Form 93 and Form 95 say that all applicants, including minors, must affix two recent colour photographs with white backgrounds, size 4.5 cm × 3.5 cm, in the spaces on the form. The blank Form 93 has two photo boxes at the top, each labelled "Recent colour photograph of the applicant (4.5 cm x 3.5 cm)".
| Size | 4.5 cm × 3.5 cm (45 mm high × 35 mm wide) |
|---|---|
| Number | Two photographs, the same photo for both |
| Colour | Recent colour photographs |
| Background | White |
| Left-hand photo | Sign or put your left thumb impression across it, partly on the photo and partly on the form |
| Right-hand photo | Clear, with no signature or mark |
| Attaching | Paste them in the boxes. Do not pin, staple or clip them |
| Thumb impression | Must be attested by a Magistrate, Notary Public, Oath Commissioner or Gazetted Officer under official seal and stamp |
UTIITSL adds that the clarity of the image on your PAN card depends on the quality of the photo you paste, so use a sharp, well-lit print. Protean's Do's and Don'ts for the new forms say the same: paste two recent colour photographs of 4.5 cm × 3.5 cm for individual applicants, and never pin, staple or clip them.
Old size: 3.5 × 2.5 cm
The old Form 49A used 3.5 cm × 2.5 cm photos, and some Protean pages and acknowledgement instructions still mention that size. The new Form 93 and Form 95 ask for 4.5 cm × 3.5 cm, so use the larger size for any paper form you sign after 31 March 2026.
Online applications: scanned photo and signature limits
If you fill in the form online and then print it and send it with documents, you still paste two 4.5 × 3.5 cm photos on the printout. UTIITSL's online guidelines say to affix "two (same) photographs of 4.5cms X 3.5cms" and sign across the photo in the left-hand box.
If you sign the application digitally with a Digital Signature Certificate (DSC) on Protean, you upload scans instead. Protean's guidelines for DSC-based applications on Form 93 and Form 94 give these limits:
| Photograph | Colour JPEG, 200 DPI, up to 20 KB, 3.5 × 2.5 cm |
|---|---|
| Signature | Colour JPEG, 200 DPI, up to 10 KB, 2 × 4.5 cm |
| Supporting documents | Black and white PDF/A or JPEG, 200 DPI, up to 300 KB per page |
| DSC | A valid class II or III DSC in the applicant's name (a parent's or guardian's for a minor) |
The scanned-photo dimension in that table is still the old 3.5 × 2.5 cm. A Protean article on the e-Sign route quotes higher limits of up to 50 KB, and UTIITSL's pages do not publish its upload limits, so check the limit shown on the upload screen before you scan.
Instant e-PAN: no photo to upload
The Income Tax Department's Instant e-PAN service on the e-filing portal is free and paperless. It is for individuals who do not have a PAN, have a valid Aadhaar with a mobile number linked to it, are not minors and are not representative assessees. Its FAQ says you do not need to upload a scanned photo or signature, and you receive an e-PAN instead of a physical card.
Check your Aadhaar first
Instant e-PAN works from your Aadhaar details. The Income Tax FAQ says that if your name, date of birth or gender in Aadhaar is wrong, you must correct it with UIDAI first. If you also want a newer photo in Aadhaar, see how to update your Aadhaar photo.
The PAN 2.0 project, which the Union Cabinet approved on 25 November 2024 to modernise PAN and TAN services, has not changed these photo rules in the sources we checked.
NRIs, OCI holders and foreign citizens
- Indian citizens living abroad use Form 93. It has a "Non Resident" option and a passport number field.
- Foreign citizens, including OCI cardholders, use Form 95. UTIITSL's Form 95 guidelines ask for the same two 4.5 cm × 3.5 cm colour photographs with white backgrounds, signed across the left-hand photo.
- Protean also takes online applications on Form 95 and Form 96. Its DSC guidelines say a DSC issued by an Indian certifying authority is needed to sign online.
Sample photos
How to get your PAN card photo right
- Pick the right form. Use Form 93 if you are an Indian citizen, in India or abroad, and Form 95 if you are not a citizen of India. Old Form 49A and 49AA are not accepted after 31 March 2026.
- Get two identical 4.5 × 3.5 cm prints. Take a recent, sharp colour photo against a white background and print two copies at 4.5 cm high and 3.5 cm wide.
- Paste and sign the photos. Paste both photos in the boxes without pins, staples or clips. Sign or put your left thumb impression across the left-hand photo only, and keep the right-hand photo clean.
- Scan to size for a DSC application. If you apply online with a DSC on Protean, scan the photo and signature at 200 DPI as colour JPEGs of up to 20 KB and 10 KB, and check the limit shown on the upload screen.
PAN card photo FAQ
On the new Form 93 (Indian citizens) and Form 95 (individuals who are not citizens of India), you paste two recent colour photographs of 4.5 cm × 3.5 cm with a white background. That is 45 mm high and 35 mm wide, the same shape as a standard Indian passport-size photo.
Not on the paper form. The 3.5 cm × 2.5 cm size belonged to the old Form 49A, and UTIITSL says the old forms are not accepted after 31 March 2026. The new Form 93 and Form 95 ask for 4.5 cm × 3.5 cm. Protean's guidelines for DSC-based online applications still list a 3.5 × 2.5 cm scanned photo, so follow the upload screen if you apply that way.
Sign, or put your left thumb impression, across the photo on the left of the form, so that part of the signature is on the photo and part is on the form. Keep the photo on the right clean, with no marks. You also sign in the signature box on the last page. A thumb impression must be attested by a Magistrate, Notary Public, Oath Commissioner or Gazetted Officer.
No. The Income Tax Department's Instant e-PAN service is free and works with your Aadhaar and the mobile number linked to it. Its FAQ says you do not need to upload a scanned photo or signature, and you receive an e-PAN rather than a physical card.
Protean's guidelines for DSC-based online applications ask for a colour JPEG photo scanned at 200 DPI, up to 20 KB, and a colour JPEG signature at 200 DPI, up to 10 KB. Supporting documents are black and white PDF/A or JPEG files of up to 300 KB per page. UTIITSL's pages do not state its upload limits, so check the upload screen. If the file is not a JPG, such as a HEIC photo from an iPhone, convert it with the free 123PhotoTool JPEG converter.
Protean's Do's and Don'ts ask for the two colour photographs "in case of Individual applicants". Companies, firms, trusts and other entities apply on Form 94 or Form 96, so check the form for the details it asks of the person signing it.
Official sources
- UTIITSL PAN Services: notices on the new PAN forms from 1 April 2026
- UTIITSL: Guidelines for filling Form No. 93 (PDF)
- UTIITSL: Guidelines for filling Form No. 95 (PDF)
- UTIITSL: Blank Form No. 93 (PDF)
- UTIITSL: Guidelines for submitting a PAN application online
- Protean: Do's and Don'ts for PAN forms 93 to 96
- Protean: DSC-based online application for new PAN (Form 93 / Form 94)
- Income Tax Department: Instant e-PAN FAQ
- PIB: Cabinet approves the PAN 2.0 Project (25 November 2024)
Last checked . Requirements and fees can change, so always confirm with the issuing agency before you apply. This site is independent and not affiliated with any government agency.