PAN Card for Non Resident – How Non residents Can Obtain a PAN Card in India

Non residents are required to obtain a PAN card in India if they have received any income from India or for any other reason they are required to file their income tax return in India. To file such IT return, a non resident has to obtain a PAN card from income tax department. PAN is also required if non resident wants to buy a land or any other property in India.

PAN card is issued by Income tax department but the process of receiving application has been allotted to NSDL and UTI. Such authorities are required to process PAN applications as prescribed by the rules and regulations of income tax department.PAN Card for NRI – How Non resident Indians Can Obtain a PAN Card in India

While filling income tax return the non resident has to compulsorily file their IT return with the PAN number mentioned in it. 

PAN can be applied online or by visiting any of the TIN FC in India. To apply online you need to visit NSDL site and chose form 49A to file your application. You can also visit or send your documents to any TIN FC for processing your PAN application in India. If you apply online then payment needs to be done either through net banking or debit or credit card. Where as processing PAN card in TIN FC require payments in cash.

The application after submitting online has to be sent to Income tax department where as in case of TIN FC, you need not send the application to IT department. It is the responsibility of TIN FC to send it to Income tax department on your behalf and an acknowledgement of receiving your application will be handed over to you.

In addition to the application form and fees, you also required to provide one address proof and identity proof. Passport copy is accepted as your identity proof but in case of foreign citizen located outside India, at the time of application they can also submit a Copy of other national ID duly attested by Indian Embassy/High commission / Consulate / Apostille in the country where you are located as identity proof. In case of address proof you can provide followings;

In case of individual following documents are accepted

Indian citizen located outside India at the time of application

  • Copy of passport
  • Copy of bank account in country of residence
  • Copy of NRE Bank account statement showing at least two customer induced transactions in last six months period, duly attested by Indian Embassy/High commission or Consulate in the country where the applicant is located.

Foreign citizen located in India at the time of application

  • Copy of passport
  • Copy of bank account in India
  • Residential permit issued by the State Police Authorities
  • Registration certificate issued by the Foreigner’s Registration Officer
  • Copy of Person of Indian Origin (PIO)card issued by government of India
  • Copy of NRE Bank account statement showing at least two customer induced transactions in last six months period, duly attested by Indian Embassy/High commission or Consulate in the country where the applicant is located.

Foreign citizen located outside India at the time of application

  • Copy of passport
  • Copy of other national ID duly attested by Indian Embassy/High commission / Consulate / Apostille in the country where the applicant is located Copy of passport
  • Copy of Bank Account statement in country of residence, duly attested by India Embassy/High commission / Consulate / Apostille in the country where the applicant is located.
  • Copy of Person of Indian Origin (PIO)card issued by government of India
  • Copy of NRE Bank account statement showing at least two customer induced transactions in last six months period, duly attested by Indian Embassy/High commission or Consulate in the country where the applicant is located.

In case of Non individual following documents are accepted

Having office of their own in India

HUF Any document prescribed in the case of individuals in respect of Karta of HUF
Company Copy of certificate of Registration issued by Registrar of firms or Copy of Partnership Deed
AOP (Trust) Copy of Trust Deed or Copy of Certificate of Registration issued by Charity Commissioner.
AOP/BOI/Local Authority/AJP Copy of Agreement or Certificate of Registration issued by Charity Commissioner or Registrar of Co-operative Society or any other Competent Authority or any other document originating from any Central State Government Department establishing identity and address of such person

Having office of their own in India

Proof of Identity & Address Copy of any of the following :

  • Copy of registration in India
  • Copy of approval granted to set up office in India by Indian authorities
  • Registration certificate of their country duly attested by Indian Embassy/High Commission/Consulate/ Apostille in the country where applicant is located.
**Persons may additionally mention their own name and care of address of their tax consultant in India in representative assessee column for the purpose of communication address. This should be supported by an original Power of Attorney issued to the tax consultant by the entity and should be submitted along with the application. The power of attorney should be notarized / certified by Indian Embassy/High commission or consulate located in their country. It should specifically mention that the Indian tax consultant is authorized to accept notices on behalf of the foreign entity. (Non-resident non-individual registered outside India and requesting for communication address of the tax consultant in India should fill in its foreign address in the office address column and the name and address of the tax consultant may be filled in the column for the address of representative assessee(RA) as care of address. Application wherever RA has been mentioned, card will be dispatched to the address of RA even if the communication address is outside India.)

Instead of signing the PAN application form, you can use thumb impression. In such cases you have to get it attested by a magistrate or a notary public or a Gazetted officer.