E-PAN is a PAN issued in PDF format instead of a physical card. The E-PAN card will be sent to the email address you put on the PAN application form in PDF format. It is the responsibility of the PAN applicant to specify, at the time of application, whether or not a physical PAN Card would be required. If they provide a valid email address, e-PAN cards are issued to the PAN applicant's email address. In such instances, you will not receive a physical PAN Card. The fees associated with an electronic PAN card are distinct from those associated with a physical card.