
PAN CARD FOR FOREIGN NATIONALS AND NRI’S
PAN Card Application Checklist for Foreign Nationals & Persons of Indian Origin (PIO/OCI)
A Permanent Account Number (PAN) is a unique 10-digit alphanumeric identifier issued by the Income Tax Department of India. It is essential for various financial, banking, and tax-related activities in India—even for foreign nationals and persons of Indian origin with financial interests in India.
Who Needs a PAN Card?
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Foreign nationals conducting business in India.
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OCI/PIO cardholders with Indian income sources.
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NRIs with property, investment, or tax obligations in India.
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Individuals required to file an income tax return in India.
DOCUMENT CHECKLIST (As per Form 49AA for Foreign Citizens / OCIs / PIOs)
1. Proof of Identity (Any one of the following)
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Valid Passport (mandatory for OCI/PIO applicants)
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Person of Indian Origin (PIO) Card issued by Government of India
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Overseas Citizen of India (OCI) Card issued by Government of India
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National ID (with photo, duly attested)
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Citizenship/Resident certificate issued by the Indian mission in the country of residence
2. Proof of Address (Any one of the following)
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Passport (with overseas address)
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Bank Account Statement in the country of residence
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NRE Bank Statement in India (for NRIs)
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Residence Permit issued by the Foreign Government
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Utility Bill (Electricity, Water, Gas, etc. — not older than 3 months)
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Employer Certificate
All non-Indian documents must be notarized.
3. Proof of Date of Birth (Mandatory for individuals)
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Passport
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Birth Certificate
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Other government-issued document clearly indicating DOB
APPLICATION FEES
Charges include PAN processing and courier charges. Subject to change based on service provider and country.
HOW TO APPLY
Online Application
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Visit NSDL e-Gov or UTIITSL Portal (We will do it as part of the process)
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Select Form 49AA for foreign citizens
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Fill the online form carefully
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Upload scanned copies of the required documents (PDF format, under 300 KB per file)
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Pay the applicable fee
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Submit the form
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Receive an acknowledgment number for tracking
Physical Submission
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After online submission, print the acknowledgment.
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Affix 2 recent passport-size photographs (in white background)
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Sign across the photo and in the designated box
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Courier to:
NSDL/UTIITSL PAN Processing Centre
(Full address will be available on acknowledgment receipt)
PROCESSING TIME
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15–30 days from the date of document receipt at processing center (varies based on attestation and courier delays).
IMPORTANT NOTES
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PAN is issued only once in a lifetime. Multiple applications may lead to penalties.
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If you already hold a PAN, do not apply again. Instead, use the correction/reprint service.
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Apostille/Consular attestation is mandatory for documents issued outside India.
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Providing incorrect information or forged documents may lead to legal action under Indian law.