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Permanent Account Number (PAN) is a unique 10-digit alpha-numeric number allotted to a Taxpayer by the Income-Tax Department of India.
The purpose of PAN is to bring a unique global identification to keep track of all financial transactions and to prevent tax evasion by taxpayers in India.
PAN stores all the income tax-related records of an Individual/entity and thus no two tax-paying entities can have the same PAN or any tax-paying entity cannot have two PAN.
A PAN is mandatory when filing an Income-Tax return, TDS, or any transaction that attracts tax.
PAN works completely the same way for both NRI and Resident Indian except for one factor – the type of Application Form alone changes depending on your citizenship, not your Residential Status.
This article discusses the necessity of a PAN Card for an NRI, the PAN Card application procedure for an NRI, documents required for NRI PAN, Do’s & Don’ts and tracking your PAN Card application status.
A quick heads-up before you begin: from 1 April 2026, the old PAN application Forms 49A and 49AA have been replaced by Forms 93 and 95.
If you already have a PAN, there is nothing to redo. It stays valid, and you should not apply for a second one. The steps below are for anyone applying afresh.
Table of Contents:
1. Why an NRI needs a PAN Card?
2. PAN Card for NRIs and Tax Filing Myths
3. How to apply PAN Card for NRI
- Which PAN Card Application Type an NRI needs to use?
- Procedure to Apply PAN Card for NRI – Physical Form
- Payment Procedure for NRI PAN Card
- Documents Required to Apply PAN Card for NRI
6. How to track PAN Card application of an NRI
1) Why an NRI needs a PAN Card?
The very basic question that comes into an NRI’s mind is, “why do I need a PAN card while I live and earn outside of India?”
As an NRI, you need a PAN card because all your taxable financial transactions in India will be recorded by the Income Tax Department.
In plain words, your PAN is how the tax department links your Indian income, investments and tax paid back to you.
Without it, tax can be deducted at a higher rate on your Indian income, and many financial transactions simply will not go through.
NRIs can avail of the following 5 benefits by applying for a PAN:
- PAN Card is necessary when an NRI wants to open an NRO or NRE account. Most banks ask for it, and even where a declaration is accepted in its place, you will need a PAN later for investments and tax matters.
- An NRI needs a PAN Card if that NRI has got a taxable income in India.
- Under SEBI’s KYC norms, any NRI not having PAN Card cannot open a demat or trading account to invest in Indian shares.
- PAN Card is also mandatory for an NRI if the NRI would like to invest in Mutual Funds.
- If an NRI wants to purchase some land or other property in India then also it is mandatory to have PAN Card issued by the Government of India.
2) PAN Card for NRIs and Tax Filing Myths
There is a myth that, if an NRI applies and gets a PAN Card, it is mandatory, year after year for NRI to file Income Tax Returns in India. This is not true. An NRI doesn’t need to file Income tax returns in India just because he has a PAN Card.
That said, there are situations where you do need to file, for example if your income from India crosses the basic exemption limit for the year, or if you want a refund of excess tax deducted.
It is worth checking this every year with your tax advisor, so that nothing gets missed.
By now if you have made up your mind and want to apply for Pan Card then here is the procedure for you:
3) How to apply PAN Card for NRI – Online/Offline
An NRI can apply for a PAN Card by submitting the online application at the Protean (formerly NSDL) or UTIITSL website where you will be required to choose the Application Type and your basic contact details.
a) Which PAN Card Application, an NRI needs to use?
There are two application formats available for NRIs depending on your citizenship.
Obtaining a PAN Card is a simple process if you have an Aadhaar card. It would just take 10 minutes to complete the process.
The Aadhaar-based e-KYC step sends an OTP to the mobile number linked with your Aadhaar, so keep that number handy.
NRIs without an Aadhaar are exempt from the Aadhaar requirement and can apply with a passport and address proof, using either of the following forms:
They are
1) Form 93 (earlier Form 49A) – Form 93 needs to be used by an NRI having Indian Citizenship for getting the PAN Card.
2) Form 95 (earlier Form 49AA) – Form 95 needs to be used by an NRI having foreign citizenship. OCI holders, and PIOs need to use this form for getting PAN Card.
Once the Application Form Type and contact details are filled and submitted, you will be given a temporary token number for Application Status Enquiry purpose and further changes in the data provided.
The next Important Step is to choose “How do you want to submit your PAN application documents?” There are three ways to submit your PAN application documents
- Submit digitally through e-KYC & e-Sign (PAPERLESS)
- Submit scanned images through e-Sign
- Forward application documents physically
The first method will give you the advantage of completing the KYC through Aadhaar and the second method will require you to scan and upload your documents via e-sign, and the third submission method will ask you to physically submit documents.
If you choose the “Submit digitally through e-KYC & e-Sign (PAPERLESS)” method, then it is very simple, as you only have to provide the Aadhaar details, OTP and payment.
The other two options follow the same procedure except for the document sending part.
b) Procedure to Apply PAN Card for NRI – Physical Form(without Aadhaar)
(i) After the online filling and submission of the PAN Card application form, a confirmation screen will appear. You can see the complete data filled by you over there. If you still, want to make any changes to your Pan Card application then edit it or just submit it. Take a little extra time on this review: once you submit the form, it cannot be edited, and any correction afterwards needs a separate change request.
(ii) After submission, as you can see, you will get an online acknowledgment receipt. Take at least one print out of it. (It is always better to take one printout extra).
(iii) Now paste two recent passport-size photographs in the space provided in acknowledgment. (Its specifications should meet the requirement laid down by IT dept., India).
(iv) Whether you are doing Signature or using your left thumb, it is to be done in the specific box only. Failing to this your application may be rejected.
(v) Then please attach necessary document along with your application e.g. Proof if Identity, Proof of Address, 2 color photographs with white background, Demand draft, etc.
(vi) Super-scribe the envelope with “APPLICATION FOR PAN – N – 15 DIGIT ACKNOWLEDGEMENT NUMBER” and send it to the following address,
Income Tax PAN Services Unit,
Protean eGov Technologies Limited (formerly NSDL e-Governance Infrastructure Limited), 5th Floor, Mantri Sterling, Plot No. 341, Survey No. 997/8,
Model Colony, Near Deep Bungalow Chowk, Pune – 411016.
If you applied through UTIITSL instead of Protean, your documents go to the address printed on your acknowledgement, which will be different. Either way, do check the address on your acknowledgement slip before you post anything.
c) Payment Procedure for NRI PAN Card
You can make payment to apply for PAN Card in many ways like – Debit Card, Credit Card, D.D, or Net-Banking except for cash deposit.
(i) If you have any communication address in India then you can provide that, in which case the lower processing fee applies.
(ii) Processing fee: 107 INR if the dispatch address is an Indian address and 1017 INR if the dispatch address is an overseas address. These amounts include applicable taxes and can be revised from time to time, so the payment page is the final word. If you only need a digital e-PAN and not a physical card, a lower fee applies.
(iii) But if you have given communication address is of the Foreign country then you can make payment only by debit /credit card or D.D. Demand Draft should be drawn in the favor of the payee name shown on the payment page (earlier NSDL-PAN) payable at Mumbai .(Please do not forget to mention your application no. on the reverse of Demand Draft).
(iv) And the amount you pay (Rs 107 or Rs 1017) comprises the NRI PAN Card application fee, tax, and postal charge.
(v) Dispatch to a foreign address is available only for a specific list of countries (list given on the Protean site)
d) Documents Required to Apply PAN Card for NRI
You will be required to provide documents for proof of identity, proof of address and proof of Date of Birth.
If you are applying as an Indian citizen living abroad (Form 93), your passport is the one document you cannot skip, because NRIs must quote their passport number on the form.
If you are applying with a foreign passport or an OCI/PIO card (Form 95), you will also need a taxpayer identification number from your country of residence.
The tables below set out what is accepted for each form.
For Form 93 (Indian citizens, including NRIs)
|
Proof of Identity |
Proof of Address | Proof of Date of Birth |
| Aadhaar Card | Aadhaar Card |
Birth certificate |
|
Bank certificate |
Bank account statement | Order for pension payment |
| Any photo identity card issued by a government body | A domicile certificate issued by the government |
Marriage certificate |
|
Passport |
Passport | Passport |
| Driving license | Driving license |
Driving license |
Where you use a bank statement or utility bill as address proof, it should not be more than three months old.
For Form 95 (foreign citizens, including OCI and PIO holders)
|
Proof of Identity |
Proof of Address | Proof of Date of Birth |
| Passport, OCI card or PIO card; or another national ID / taxpayer identification number, attested by Apostille or by the Indian embassy, High Commission or Consulate in your country | Passport, OCI card or PIO card; bank account statement from your country of residence; NRE bank account statement in India |
Passport, OCI card or PIO card; birth certificate (a foreign one must be attested by Apostille or by the Indian embassy, High Commission or Consulate) |
Keep your supporting documents consistent with each other: the name on your proofs should match the name on your application.
4) Dispatch of NRI PAN Card
Usually, the dispatch of the NRI Pan Card takes 15-30 working days from the day your application form reaches the Protean (formerly NSDL) or UTIITSL office. An e-PAN, if you opted for one, usually reaches your registered email much sooner.
(i)Your acknowledgment, Demand Draft, if any, and proofs should reach the agency you applied through (Protean or UTIITSL) within 15 days from the date of the online application. (so it is better to choose Register post or a tracked courier if you are posting from abroad)
(ii)Applications received with demand draft or cheque as a mode of payment shall be processed only on receipt of relevant proofs and realization of payment.
5) Given are some Do’s and Don’ts while filling your online application for NRI PAN Card
Do’s
1. Fill out the application only using BLACK INK and in BLOCK LETTERS.
2. Do the signature in the given box and not over the photograph.
3. Be careful while providing information in the form to avoid application rejection.
4. Make sure that you are providing the correct AO code. If you are not sure, the portal’s ‘Know Your AO’ search will help you find the right one, as a wrong AO code can delay your application.
Please follow these rules while submitting Proof of Identity (POI) and Proof of Address (POA).
a) Make sure that the name given on POI/Passport and POA should match the name given in the application.
b) If the applicant is a minor then his / her representative should also submit POA and POI/Passport.
Don’ts
1. It is not advisable to overwrite or to make corrections in the given application.
2. Do not attach photographs to the application using a pin or staple.
3. While making a signature, do not write the date or place underneath the sign.
4. Do not mention the Husband’s name in the Father’s Name column.
5. Last but not least; There is no difference between NRI PAN Card and the Normal PAN Card. If you already have a PAN, do not apply for a new one, because a second PAN is not permitted. When a detail genuinely changes, such as your name, address or citizenship, use the change/correction request instead.
6. Do not use initials in your name. Write your full name as it appears on your passport.
A PAN is only the first step. The bigger questions for most NRIs come next: where to keep your money in India (NRE, NRO or FCNR), how it will be taxed here and in the country you live in, and how it all fits into your long-term plan. If you would like to talk through your own situation, a conversation with a Certified Financial Planner can help you get the order of things right.
Did you find this information useful for you with reference to PAN Card for NRIs?
Want a personal finance checklist to be taken care of before departing from India, read:(7 Critical Financial Steps To Take On Becoming an NRI)
6) How to track PAN Card application of an NRI
- Visit the link – https://tin.tin.nsdl.com/pantan/StatusTrack.html
- Choose your Application Type
- Enter your ACKNOWLEDGEMENT NUMBER and enter the Captcha code to find the status of your PAN Card application.
Your 15-digit acknowledgement number is printed on the acknowledgement slip you download after submitting the form, so keep it safe. You can track your application on the portal of the agency you applied through, Protean or UTIITSL.
If you have any additional questions, please put them in the comment box below.
Frequently Asked Questions
1. What is the difference between NRI PAN Card and a normal PAN Card?
PAN works completely the same way for both NRI and Resident Indian except for one factor – the type of Application Form alone changes depending on your citizenship, not your Residential Status.
In practice, an NRI’s PAN card looks exactly like a resident’s, with no ‘NRI’ label on it. What differs is the form you apply on, and the residential status recorded against your PAN with the Income Tax Department, which affects things like TDS and the Aadhaar-linking exemption.
2. Is it necessary to be physically present in India to apply for an NRI PAN card?
In order to apply for an NRI PAN card, one is not required to be physically present in India.
An NRI can apply for a PAN Card by submitting the (online application) at the Protean (formerly NSDL) or UTIITSL website where you will be required to choose the Application Type and your basic contact details.
If you choose the “Submit digitally through e-KYC & e-Sign (PAPERLESS)” method, then it is very simple, as you only have to provide the Aadhaar details, OTP, and payment.
3. Is it possible to open an NRI account without a PAN card?
Sometimes, yes. Some banks accept a declaration in place of PAN (Form 97 under the Income-tax Rules, 2026, earlier called Form 60), along with your passport and overseas address proof, but practice varies from bank to bank. Treat it as a stop-gap, though, because you will need a PAN to invest in India, file a return or avoid higher TDS on your Indian income.
If an NRI has taxable income in India, a PAN Card is required to file an income tax return, TDS, or other transaction that attracts tax.
4. How many days does it take to dispatch NRI PAN Card?
Usually, the dispatch of the NRI PAN Card takes 15-30 working days from the day your application form reaches the Protean (formerly NSDL) or UTIITSL office.
5. What documents are required for an NRI PAN card?
You need three kinds of proof: identity, address and date of birth, plus two recent colour photographs if you are posting a physical application. If you hold an Indian passport (Form 93), a copy of your passport is a must, and it can serve as all three proofs. If you hold a foreign passport or an OCI/PIO card (Form 95), that document works as identity proof, and you will also need your taxpayer identification number from your country of residence. Documents issued abroad, such as a national ID or birth certificate, may need Apostille or attestation by the Indian embassy, so check the tables in the documents section before you start.
6. Which form should an NRI use, Form 93 or Form 95?
The form follows your citizenship, not where you live. If you are an Indian citizen living abroad, you use Form 93. If you hold a foreign passport, with or without an OCI card, you use Form 95. Both replaced the earlier Forms 49A and 49AA from 1 April 2026.
7. Is a PAN card mandatory for an NRI?
Not simply because you are an NRI. You need one when you have taxable income in India, want to invest in Indian shares or mutual funds, buy or sell property, or open certain accounts. If any of these apply to you, it is easier to get your PAN early than to chase it in the middle of a transaction.
8. Do I need an Aadhaar card to get a PAN as an NRI?
No. Aadhaar is mandatory for most applicants on Form 93, but NRIs who do not hold Aadhaar fall in the exempt category and can apply with their passport and address proof. What matters is that your residential status is recorded as Non-Resident with the Income Tax Department. If it is not, your PAN can be flagged as inoperative for non-linking with Aadhaar, and tax may be deducted at a higher rate. In that case, send proof of your NRI status to your jurisdictional assessing officer so that your records are corrected.
9. What does “Selected citizenship not matched with Income Tax database” mean?
It means the citizenship you selected on the form does not match what the department already holds for your PAN or Aadhaar. Choose the citizenship exactly as it appears on your existing records or passport and try again. If your citizenship has genuinely changed since your PAN was issued, update it through a PAN change request with supporting documents, rather than applying for a new PAN.
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