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There is no law which says you have to have a PAN card, but understanding when and where it is used means that in practical terms, you’re not really going to live legally in India without one. The law changed in 2005 to make showing your PAN card a legal requirement when you carry out financial transactions like any of the following:
The Indian government introduced PAN cards as a way of tackling problems caused by fraud and tax evasion, and that makes living and working without one in India almost impossible. Even Indians who live overseas and have property or bank accounts in India will require a PAN number to manage these legally.
Are you an minor, major, senior citizen or any individual, who do not have a PAN card? Do you want a PAN for the first time?Apply for a New PAN card
Do you already have a PAN? Does your name or any other details needs to be changed in your existing PAN card?Corrections to PAN details