It is mandatory for foreign citizens to obtain a PAN card for becoming compliant with Indian tax laws, if they plan to or are already indulged in financial transactions in India. A foreign citizen can apply for a PAN card by filling up the application form, called Application for Allotment of Permanent Account Number. The required form is Form 49AA for foreign citizen PAN card application. For a foreign citizen, a PAN card is an enabler and a gateway to several opportunities in the Indian economy.
Who can apply for a PAN card in India as a foreigner?
A foreign citizen is eligible to apply for a PAN card if they want to run a business or have a source of income in India. The Indian economy offers several lucrative opportunities of investment for both Indian and foreign citizens. The foreign investors can invest up to 100% in the various sectors, such as real estate, pharmaceuticals, biotechnology, private security services etc. A foreign citizen can apply for a PAN card in India, if they are —
- A foreign investor who is investing in the Indian stock market, mutual funds or any other financial assets.
- A foreign company doing business in India.
- A foreign national earning an income in India either through salary, consultancy rental income etc.
- A Non-Resident Indian having a taxable income or financial portfolio in India.
How to apply for foreign citizen PAN card ?
A foreign citizen can fill up and submit the PAN application either online through the Protean website or by visiting any of the Protean TIN-Facilitation Centres or PAN Centres nearby. One can download the 49AA form online. The online process to apply for a new PAN card is quite easy. One needs to upload the scanned copies of the required supporting documents. As soon as the files are uploaded, it takes about 24 hours for the required information to be updated in the database. The applicant receives their PAN card within a week or 10 days.
Documents required for PAN card application by foreigners
The foreign applicant needs to fill the form either online or offline and upload or attach the scanned copies of the below mentioned documents, such as —
(i) Documents required for proof of identity:
(a) A copy of Passport; or
(b) A copy of ‘Person of Indian Origin card’ issued by Government of India; or
(c) A copy of ‘Overseas Citizenship of India Card’ issued by Government of India; or
(d) A copy of other national or Citizenship Identification Number or Taxpayer Identification Number, attested by ‘Apostille’ (for individuals from countries that are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or
the High Commission or Consulate in the country of the applicant’s residence or authorised officials of foreign branches of scheduled banks that are registered in India.
(ii) Documents required for proof of address:
(a) A copy of Passport; or
(b) A copy of ‘Person of Indian Origin Card’ issued by the Government of India; or
(c) A copy of ‘Overseas Citizenship of India Card’ issued by Government of India; or
(d) A copy of other national or Citizenship Identification Number or Taxpayer Identification Number attested by ‘Apostille’ (for individuals from countries that are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or
the High Commission or Consulate in the country of the applicant’s residence or authorised officials of foreign branches of scheduled banks that are registered in India. or
(e) A copy of the statement of bank account in the country of residence of the applicant; or
(f) A copy of statement of Non-resident External bank account in India; or
(g) A copy of the certificate of having a residence in India or ‘Residential Permit’ as issued by the State Police; or
(h) A copy of the registration certificate issued by the Foreigner’s Registration Office that carries the applicant’s Indian address; or
(i) A copy of Visa issued and a copy of appointment letter or the contract from Indian Company and the original certificate by the employer for Indian Address.
Additional checklist of documents
AO Code (Assessing Officer’s Code)
AO Code is a combination of AO Type, Area Code, Range Code and AO Number.
It is mandatory for the applicants for PAN to provide the AO code in the application. They can get their AO code from the Income Tax Office. If one is not aware about their AO code, they can look for it on the basis of description as provided. One way is to look for the AO Code by selecting the city based on the Office or address of residence as the case may be.
Proof of Address
- In case of having no Indian address of their own, the foreign citizen PAN card applicant can provide a foreign address and/or office address, as his residential address. It is allowed only to individuals. They can declare any of the residential or office addresses, whether Indian or foreign as their address for communication.
- In case, the foreign citizen PAN applicant provides Indian office address at the time of submitting the application, it is mandatory for them to provide the following documents as the proof for the office address:-
- Copy of appointment letter or contract with an Indian Company and
- Original certificate of address in India of the PAN applicant as issued by authorised signatory of employer on employer’s letterhead mentioning the PAN of the employer and,
- Copy of PAN card of the PAN mentioned in the employer’s certificate. The PAN of the employer will be verified before the application is processed.
3. If any applicant does not have any office in India, but is registered or approved by any designated authority in India, it may mention an Indian address as office address.
4. Entities that are registered outside of India can give the address of their ‘Indian tax consultant’ in the office address column, by mentioning it as ‘care of’ address, in the Representative Assessee (RA) column in addition to their foreign address. The ‘care of’ address will be the communication address.
5. A valid e-mail id needs to be provided by the PAN applicants
Representative Assessee or RA
It is not mandatory to provide the details of RA in the PAN application. If it is not relevant, the applicant can leave the column blank. However, if the applicant provides the RA details, they also need to prove the RA’s proof of identity and address in addition to the applicant.
The businesses that are registered outside India, can provide the address of their ‘Indian tax consultant’ as a “care of” address in the RA column. Please note:
- Applicants should mention their own name in the name column of RA.
- The name of the ‘Indian tax consultant’ must be mentioned in the first line of the address column of RA.
- In the remaining rows, the applicant needs to provide the ‘Indian tax consultant’ address as “care of” address.
- The applicant should submit the original power of attorney, duly notarised/ attested by Indian Embassy/ High Commission or Consulate or Apostille, along with the application. It must be mentioned that ‘Indian tax consultant’ is authorised to get notice from Income Tax Department on the applicant’s behalf.
Photograph and signature
- The Individual foreign citizen pan card applicants need to provide their own two recent colour photographs in prescribed size.
- The application has to be signed by the applicant in the individual application cases. In other cases, the application needs to be signed by an authorised signatory on behalf of the applicant, such as the director of the company or the firm partner or the trust’s trustee etc.
- The applicant needs to sign the application in the individual case or by the authorized signatory even if the RA details are mentioned in column 14.
Charges to apply for PAN card for foreign citizens
If the foreign PAN card applicant requires a physical PAN card, they need to pay Rs. 1,017 if the delivery address is outside of India at the time of submitting the application. In case the foreign citizen, when PAN card applicant provides the Indian address of the RA in the PAN application, additional courier fee will not be charged from the applicant. In such cases, the PAN card is sent to the RA’s address. In this case, a fee of Rs. 107 is charged. While applying for a PAN card online, the foreign citizens can make payment by Credit Card, Debit Card and Net Banking on the portal. Once the application is submitted and the payment is successfully received, the applicant is then required to send the supporting documents by courier or speed post to NSDL.
FAQs about PAN Card for Foreigners
What are the best practices while filling PAN applications by foreigners?
Always use ‘Form 49AA’ to make an application for allotment of PAN card. The application should be filled in block letters in English. The two recent colour photographs should be in size 3.5 cm X 2.5 cm. Do ensure that the AO code provided in the application is correct. Do provide the details of Representative Assessee in column 14 of application form (if applicable under Section 160 of Income Tax Act, 1961).
What to avoid while filling up the PAN application form for foreign citizen PAN cards ?
It is important to avoid overwriting or corrections in the application. The photograph needs to be pasted on the form; therefore, do not pin or staple the photograph. Do not run the signature outside the box. Avoid providing the POI and POA documents that are not in the name of the applicant.
Is there any Tatkal facility for allotment of PAN?
No. There is no Tatkal or instant PAN allotment facility for foreign citizens.
Is PAN card different for the foreign citizens of India than for the Indian residents?
The PAN for foreign citizens is the same as the one that is issued to the residents of India. They carry the same value to make financial transactions or investment in India.
How can I apply for correction of details in my PAN card?
For the correction in the PAN card database, such as the name or address change, the foreign citizen PAN card holder should fill the form under ‘Request For New PAN Card or/and changes in PAN Data’. This form is different from ‘Form 49AA’, which is used for the new PAN application.