Step-by-step practical guide to obtaining a separate Permanent Account Number for your Hindu Undivided Family
A comprehensive guide on applying for an HUF PAN card in India under Form 49A, required identity and address declarations, Karta designation, bank account linkage, and statutory direct tax compliance.
An HUF is recognized as an independent 'person' under direct tax law. Its 10-digit PAN always contains 'H' as the 4th character (e.g. AAACH1234K). Transacting family capital under an individual PAN is illegal.
Distinct Person under Section 2(31) / 2025 Framework
An HUF cannot carry on legal commerce, open a dedicated bank account, or file an ITR without a valid PAN. Explore our [Complete HUF Guide](/knowledge/huf-income-tax-act-2025-guide) and [HUF Knowledge Hub](/knowledge/huf).
The PAN of an HUF is issued in the format '[Name of Karta] (HUF)'. Even upon a change of Karta due to demise, the original PAN remains unchanged, maintaining continuous legal identity. Also refer to our [HUF Formation Guide](/knowledge/huf-creation).
Online Submission via Protean (NSDL) / UTIITSL
The Karta submits Form 49A online by selecting the entity type as 'Hindu Undivided Family'.
The application requires: 1. An affidavit/declaration by the Karta detailing family members; 2. Identity and address proof of the Karta; 3. HUF creation deed. Also see our [HUF ITR Guide](/knowledge/huf-itr).
Clear answers to common client questions
No. Under Hindu law, an HUF requires at least two members. An individual can form an HUF only upon marriage.
SKM Laws & Associates advises families, Kartas, and business owners on HUF formation, tax planning, partition, and dispute resolution.
Legal framework for running a commercial enterprise through an HUF, business bank accounts, GST registration, salary/remuneration to Karta under Jugalkishore ruling, and audit thresholds.
Read ArticleStep-by-step practical guide to forming an HUF in India, drafting the HUF deed, initial capital creation without triggering clubbing, and opening the HUF bank account.
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