A Simple Guide To Applying For Pan As An Nri

Non-resident Indians (NRIs) earning taxable income in India are required to possess a Permanent Account Number (PAN) card. This is a unique 10-digit alphanumeric identification code that is allotted by the Income Tax Department under the supervision of the Central Board of Direct Taxes. The PAN card is mandatory for NRIs who wish to file income tax returns, trade in shares, invest in mutual funds, or purchase property in India. The application process for an NRI PAN card can be completed online or offline, and the required documents include a copy of the applicant's passport, proof of address, and recent passport-sized photographs.

Online application process

The online application process for a PAN card as an NRI is quite straightforward. Here is a step-by-step guide:

Step 1: Visit the TIN Portal

Visit the online TIN portal (https://www.tin-nsdl.com/ or https://www.tin-nsdl.com/services/pan/pan-index.htm) to begin the application process.

Step 2: Select the Appropriate Form

Under "Application Type", choose the correct form. Select Form 49A if you are an NRI with Indian citizenship. If you are a foreign citizen, select Form 49AA.

Step 3: Fill in the Required Details

Fill in all the necessary details in the selected form. Make sure to enter the correct Assessing Officer (AO) code and provide accurate information. Any false information may result in the rejection of your application.

Step 4: Upload Documents

Upload the required documents, including your photograph, address proof, ID proof, and age proof. Here is a list of documents you may need:

• Two recent passport-sized photographs
• Copy of your passport
• Copy of your PIO (Person of Indian Origin) or OCI (Overseas Citizen of India) card
• Overseas address proof
• Copy of your overseas bank statement

Step 5: Submit and Track

Submit your application and use the acknowledgement slip or number to track your application status.

Additional Information:

• If you are a foreign citizen applying for a PAN card with an Indian office address, you will need to provide additional documents: a copy of the appointment letter from the Indian company and an authorised address certificate issued by your Indian employer, along with their PAN card details for online verification.
• The fee for an NRI PAN card varies depending on your communication address. If the address is in India, the fee is ₹110 inclusive of GST, and you can use debit/credit cards, demand draft, or net banking. If the address is outside India, the fee is ₹1020, including tax and postage, and you can only use debit/credit cards or a demand draft drawn in favour of NSDL-PAN payable at Mumbai.
• It usually takes about 15-20 working days to receive your NRI PAN card after submitting your application.

Offline application process

The Consulate General of India in San Francisco, California, does not issue PAN cards. However, they provide the following information for applicants:

The easiest and most convenient way to apply for a PAN card from the USA is online. Links to the application portal and guidelines for the fillable forms are provided.

However, if you wish to apply offline, the following documents are required for attestation and must be sent by the applicants:

• PAN application (should be signed by a notary)
• Miscellaneous Service application
• Notarized copy of Passport
• Notarized copy of US address proof

For detailed procedures and guidelines, required documents, and the download of form 49A for PAN allotment, please refer to either the NSDL or UTITSL portal or visit the website www.incometaxindia.gov.in.

Documents required

To apply for a PAN card as a non-resident Indian (NRI), you must submit the following documents:

• Two recent passport-sized photographs
• A copy of your passport
• A copy of your Person of Indian Origin (PIO) or Overseas Citizen of India (OCI) card
• An overseas address proof
• A copy of your overseas bank statement

The passport copy can be used as both proof of identity and proof of address. However, if you are unable to provide a passport copy, you can submit either a copy of your bank account statement in your country of residence or a copy of your Non-Resident External (NRE) bank account statement, which must show at least two transactions in the last six months and be duly attested by the Indian Embassy, Consular office, high commission, Apostille, or the manager of the bank in which the account is held.

The application for a PAN card must be submitted on Form 49A, along with the required documents and prescribed fees, at the PAN application centre of UTIITSL or Protean (formerly NSDL eGov). Alternatively, you can apply online through the website of UTIITSL or Protean. The fee for processing a PAN application is Rs. 107 if the communication address is within India and Rs. 994 if the address is outside India.

Payment procedure

The fee for a PAN card varies depending on whether you opt for a physical card or an electronic version (e-PAN), and the delivery location. If you want your physical PAN card sent to an overseas address, the charge is ₹994, including the dispatch fee and application cost. For delivery within India, the cost is ₹107, including GST.

You can pay for your PAN card online using internet banking, credit or debit cards, or UPI. If your communication address is outside India, you can only pay by debit or credit card or demand draft. The demand draft should be made out to Protean eGov Technologies Limited-PAN, payable at Mumbai/UTIITSL. Foreign credit cards are not accepted. The total cost, including taxes and postage, is ₹1,017.

The Consulate General of India provides further information on how to obtain a PAN card.

Do's and don'ts

Dos and Don'ts for Applying for a PAN Card as an NRI

Do:

• Fill out Form 49A if you are an NRI with Indian citizenship.
• Fill out Form 49AA if you are an NRI with foreign citizenship.
• Use black ink and bold text when filling out the form.
• Provide the correct Assessing Officer (AO) code.
• Attach proof of identity and address securely to the form. The name on these documents should match the name on the form.
• Submit the application form online via the TIN-NSDL website or offline at a PAN service centre or TIN facilitation centre.
• Pay the fee online using a credit or debit card, or offline via demand draft.

Don't:

• Make corrections or overwrite on the form, as this may lead to rejection.
• Staple or pin your photograph to the form. Instead, attach it using adhesive.
• Include the date or place when signing the form.
• Apply for a PAN card if you already have one. If you have a duplicate PAN, surrender it by filling out a PAN Change/Correction Request form.

Frequently asked questions