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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 concerning your current 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.
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
-
a)Which PAN Card Application Type an NRI needs to use?
b)Procedure to Apply PAN Card for NRI – Physical Form
c)Payment Procedure for NRI PAN Card
d)Documents Required to Apply PAN Card for NRI
4)Dispatch of NRI PAN Card
5)Do’s and Don’ts
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.
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
- An NRI needs a PAN Card if that NRI has got a taxable income in India.
- According to the new- rule of SEBI, any NRI not having PAN Card cannot do the share trading by depository or broker.
- 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.
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 theonline application at the NSDL 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?
As discussed earlier, there are two application formats available for NRIs.Obtaining a PAN Card is a simple process if you have an Aadhar Card. It would just take 10 minutes to complete the process.
Applicants without an Aadhar Card can fill out either of the following forms:
They are
1) 49A – 49A form needs to be used by an NRI having Indian Citizenship for getting the PAN Card.
2) 49AA – 49AA form 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 Aadhar 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 Aadhar 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 Aadhar)
(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.
(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,
NSDL e-Governance Infrastructure Limited,
5th Floor, Mantri Sterling, Plot No. 341, Survey No. 997/8,
Model Colony, Near Deep Bungalow Chowk, Pune – 411016.
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 and also for that you need to pay
(ii) Processing fee: 110 INR if the dispatch address is an Indian address and 1020 INR if the dispatch address is an overseas address.
(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 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 110 or Rs 1020) comprises the NRI PAN Card application fee, tax, and postal charge.
(v) At present this service is available only for 99 specific countries (-given on the NSDL 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.
| Proof of Identity | Proof of Address | Proof of D.O.B. |
|---|---|---|
| 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 that is issued by the government. | Marriage certificate |
| Passport | Passport | Passport |
| Driving license | Driving license | Driving license |
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 NSDL office.
(i)Your acknowledgment, Demand Draft, if any, and proofs should reach NSDL within 15 days from the date of the online application. (so it is better to choose Register post)
(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.
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, do not apply for a new one or make any changes to your existing PAN Card.
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.
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 concerning your current Residential Status.
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 NSDL 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 Aadhar details, OTP, and payment.
3. Is it possible to open an NRI account without a PAN card?
Yes, it is possible to open a non-residential account without a PAN card. The only requirement is that you have a valid photo ID issued by the government of your country of residence.
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 NSDL office.
I am US citizen and OCI holder. What is the recommended Citizenship Status option to select for KYC details?
The 3 options are
1. Foreigner 2 Person of Indian origin 3. Overseas Citizen of India
Below that it says,
In case of foreigner, country of Citizenship
I am receiving notifications from mutual funds system (CAMS) that for NRIs, the citizenship status on PAN needs to be updated once the individual obtains a foreign citizenship . Otherwise amongst other actions, TDS will be applied at a higher rate effective 1 April 2022. Please advise how this can be done for existing PAN as the Income Tax portal suggests potentially applying for a new PAN number.
You need to visit NSDL online website and apply for Change in Pan detail. Submit the changes required. Opt for Pan Card delivery (over email or in Physical Form) and pay the fees.
I have a pan card and addhar was issued when in India. Now I am a US citizen. Do I need to link my addhar card with Pan card.
Thanks much in advance
Yes, you have to.
Sir, I recently got my OCI and will be applying for PAN card as US citizen.
-How to determine what the correct AO code should be?
-Article says “Do the signature in the given box and not over the photograph.” but the left photo says sign across photograph.
-Can I use my OCI card for proof of Identity, Address and DOB? Will I need to self-attest or notarize?
Thank you Kindly.
Yes you can use your OCI card as proof.
Hi,
I lost my PAN card and now when I am trying to submit the reprint request its giving me following error message
“Selected Citizenship not matched with Income Tax Database. Please select correct Citizenship.”
I travel outside of India frequently but haven’t changed my Citizenship yet. I visited income tax offices in Mumbai branches Vashi and Bandra, but apparently they do not have option to change the citizenship status.
Can you please assist what needs to be done in such scenario?
You can try submitting the necessary details and documents to NSDL Portal.
My name is Swati. I have a Indian pancard and then I went to US for a very long period. I have now returned and still hold Indian citizenship. I lost my pancard and when I go to reprint pancard it gives error. I visited IT office and they say it is because I am lited as NRI(I am not sure who did it). However nobody is helping about a process to get a duplicate pancard. Please help
You can try the NSDL portal.
My friend having pan card which problem is while filling form wrongly mentioned indian citizenship but now he want to change his citizenship for India he also having aadhar card which is linked with same pan no. Pls help how to change citizenship on pan card .
My friend having pan card which problem is while filling form wrongly mentioned indian citizenship but now he want to change his citizenship for India he also having aadhar card which is linked with same pan no. Pls help how to change citizenship on pan card .
Hi! Your friend can do the changes by visiting the NSDL portal.
Hi! Your friend can do the changes by visiting the NSDL portal.
I already have a PAN Card as an Indian Citizen. Now I obtained US citizenship and I want to update my status of citizenship and address. How do I update this? There is no way I could correct the citizenship. Do I need to re-apply or just update the address?
The difference between PAN and NRI PAN card is just a phrase. Since you have a PAN card, you don’t need another one.
I have a PAN Card from when I was an Indian citizen. I am no longer and Indian citizen. Do I need to make any changes to my PAN?
“Hi!
You don’t need to change anything in your PAN card.”
I am an NRI, and I have my PAN number. However I lost my original PAN card. How can I obtain a duplicate, preferably an e-PAN? I don’t hold an Aadhar.
Thanks
“You can apply for a duplicate PAN card to the income tax department.
You can apply for a duplicate PAN card in the below website.
https://www.tin-nsdl.com/“
Thanks for the nice article.
I am a PAN card holder who relocated to UK last year. Like we change our bank accounts to NRE/NRO accounts, should I also convert PAN to NRI status (if there’s something like that)? Please let me know.
The difference between PAN and NRI PAN card is just a phrase. So your NRI status nothing to do with your PAN card. As you have mentioned, you just need them to open NRE/NRO account.
I am living outside India since last 15 years. I have my old pan card. How can I convert my old pan card with NRI PAN card.
The difference between PAN and NRI PAN card is just a phrase. Since you have a PAN card, you don’t need another one.
hi for NRI without Adhar card, they still ask for eID number..what is that?
“The EID number is an Aadhaar EID or the Enrolment ID is generated out of the enrollment number.
You can get them from the official Aadhaar website.”
Hello! Thanks for a very informative post. I am based in London. British Passport and OCI holder. If i want to open a NRE/NRO bank account with a bank in India, is having a PAN card mandatory? I do not have any taxable income in India and do not own any property or assets either. Thank you.
Yes. Pan card is necessary to open a bank account.
I am UK citizen with OCI card. I already have PAN card that was issued in India when I was Indian resident.
Do I need to change or convert my PAN Card?
No. You do not need to make any changes on your PAN.
No. You don’t need to change your PAN card.
I have a pan card from 15 years back when I was a resident Indian. I am now a Canadian citizen and an OCI cardholder.
I have now come back to India, with long term settlement plans. Incidentally, every detail on my PAN card remains the same, even my address because I am living with my parents at the same address where I used to live before leaving India.
I want to now open bank account and intend to do business with opening a proprietorship firm in my name.
My questions are:
1) Do I need to make any changes on my PAN although everything remains same such as Father’s name, D.O.B, and address as before other than my citizenship status?
2) What kind of bank account can I open with a bank? As I have come back for long term settlement can I open a resident bank account with a foreign passport?
3) What is needed to open a proprietorship company in India as a foreign citizen with OCI card?
4) Can I apply the Aadhar card for myself as I have lived more than 183 days in the last 365 days in India and fulfill the basic condition for applying Aadhar?
1) No. You do not need to make any changes on your PAN.
2) When OCI comes to India with an intention to stay for an indefinite period and stays more than 182 days, he/she loses the privileges available to NRIs/OCIs. Thus, an OCI can open all types of accounts allowed to a Resident Indian.
3) & 4) We are not the appropriate persons to give the correct answers for these questions. Please apologise.
1)sir in the application first name and last name two columns are there but my name is single word with initial of my father name first letter, so how can fill the form with above two names
2) my aadhar id name and passport name are not same. there is typo error in passport as a NRE in my PAN card which name should I write. as I could not correct the error in my passport
Dear Kumaran,
Thanks for seeking more details on this.
1)You single word name is the first name. Your father’s name first letter need to be filled in the last name column.
2)Passport is needed as a proof of address only. If you choose to give a different address proof with the correct name, you can apply for the KYC. Alternately, you can change the name in the pancard by applying for name correction.