How Non Resident Indians or NRIs can apply for PAN card

Income tax permanent account number or PAN is mandatory for those persons who are required to file income tax return in India. In certain cases, you are also required to quote your PAN while carrying out any of the financial transactions that is specified by the tax department.

PAN for partnership firm

Recommended Read: List of transactions where quoting PAN is mandatory

According to SEBI, NRI cannot do the share trading by depository or broker if he/she does not have PAN card .PAN is also mandatory for an NRI, if he/she would like to invest in Mutual Funds.

In case of a Non Resident Indians or NRIs, obtaining PAN is mandatory if they are taxable in India or carrying out any of the specified financial transactions.

For obtaining PAN, NRI can be classified as follows;

  • Not a citizen of India i.e. foreign citizen
  • Citizen of India but residing out of India at the time of making application
  • Other than individual (like company or trust or firm etc.) – not a citizen of India – having no office of its own in India.

NRIs who are citizen of India but residing out of India at the time of making application are required to apply for a PAN by filling Form 49A. In all other cases form 49AA is required to be filed.

You can file these forms online by using websites of NSDL or visit any of the TIN FC to process application.

If address provided in the PAN application form is in India then processing fee of Rs 107 has to be paid or else the fee is Rs 989 (i.e. in cases where communication address is outside India).

If you are using website of NSDL then PAN processing fee can be paid through debit or credit card or through Net banking. You can also send a demand draft or cheque favouring NSDL – PAN, payable at Mumbai, along with the documents and application form.

Documents required to process PAN Application form for NRI

As an identity and address proof, NRI is required to submit his or her passport copy. In addition to it, individual applicants are also required to paste two passport size photographs on the top of the application form.

In case the NRI applicant being a foreign citizen has provided Indian office address as address for communication, then it’s mandatory to provide following documents as address proof along with the PAN application form;

  • Copy of appointment letter/contract from Indian Company and
  • Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning the PAN of the employer.
  • Copy of PAN card for the PAN mentioned in the employer’s certificate.

List of other documents that are accepted in place of passport are listed at the end of the article. You can also visit NSDL website to view those documents.

In case of individual applicants, PAN application should be signed by the NRI himself or herself.

In case of other than Individual, PAN application should be signed by an authorized signatory on behalf of the applicant with seal (e.g. director of the company or partner of the firm or trustee of the trust etc.).

For Individuals and HUF

Proof of Identity

Proof of Address

1. Copy of passport, or 1. Copy of Passport, or
2. Copy of Person of Indian Origin (PIO) card issued by Government of India, or 2. Copy of Person of Indian Origin (PIO) card issued by Government of India, or
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India, Or 3. Copy of Overseas Citizen of India (OCI) card issued by Government of India, or
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) . 4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) or
  5. Copy of Bank account statement in the country of residence, or
6. Copy of Non-resident External (NRE) bank account statement in India, or
7. Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities, or
8. Copy of Registration certificate issued by the Foreigner’s Registration Office showing Indian address, or
9. Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.
Note: In case .Office Address (of India). is mentioned in application made by foreign citizens, then it is mandatory to provide following documents as proof for office address in addition to any of the above residence proof: I. Copy of appointment letter/contract from Indian Company and II. Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning the PAN of the employer and III. Copy of PAN card for the PAN mentioned in the employer’s certificate.

For other than Individuals and HUF (Including those having no office of their own in India)

Proof of Identity

Proof of Address

1. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) ; or 1. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) ; or
2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

 

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