There are various instances under Income Tax Act wherein also Foreign nationals are required to get PAN in India. To apply and get PAN in India, foreign citizen’s have to use Form 49AA.
To view Form 49AA in PDF Format CLICK ME.
To make online application for PAN CLICK ME.
Documents required to Apply for PAN are as under:
For Individuals & HUF:
| Proof of Identity | Proof of Address (Proof should contain the address mentioned in the PAN application form) |
|---|---|
| Attestation not required – | Attestation not required – |
| 1. Copy of passport, or | 1. Copy of Passport, or |
| 2. Copy of Person of Indian Origin (PIO) card issued by Government of India, or | 2. Copy of Person of Indian Origin (PIO) card issued by Government of India, or |
| 3. Copy of Overseas Citizen of India (OCI) card issued by Government of India, Or | 3. Copy of Overseas Citizen of India (OCI) card issued by Government of India, or |
| Attestation required –4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) . | 4. Copy of Bank account statement in the country of residence, or |
| 5. Copy of Non-resident External (NRE) bank account statement in India, or | |
| 6. Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities, or | |
| 7. Copy of Registration certificate issued by the Foreigner’s Registration Office showing Indian address, or | |
| 8. Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.* | |
| Attestation required –9. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) . | |
| *Note: In case Office Address (of India) is mentioned in application made by foreign citizens, then it is mandatory to provide following documents as proof for office address in addition to any of the above residence proof: I. Copy of appointment letter/contract from Indian Company and II. Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning the PAN of the employer and III. Copy of PAN card for the PAN mentioned in the employer’s certificate. |
For Categories other than Individuals & HUF i.e. Firm, BOI, AOP, AOP (Trust), Local Authority, Company, Limited Liability Partnership,Artificial Juridical Person
List of documents which are acceptable as proof of identity and address for applicants other than individual and HUF is as below:
| Proof of Identity | Proof of Address |
|---|---|
| 1. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) . ; or | 1. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) . ; or |
| 2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. | 2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
Other Guidelines in relation to foreign citizens are as under:
Additional check list for foreign citizen [Individuals and other than individuals (like company or trust or firm etc.)] PAN applicants.
Applicants who are not a citizen of India, i.e. foreign citizen, should fill the PAN application as given below –
1) AO Code
i. AO code pertaining to International Taxation Directorate should be used.
ii. In case the applicant is unaware about the correct AO code, then the applicant can select default international taxation AO code of Delhi Regional Computer Center (RCC) (at present DLC – C – 35 – 1).
2) Address
i. A foreign address can be provided as residential (only for Individuals) and/or office address by applicants, if they do not have any Indian address of their own.
ii. Individual applicants may indicate any address (residential or office – whether Indian or foreign) as the address for communication.
iii. In case the applicant being a foreign citizen who at the time of making the application provides Indian office address, then it is mandatory to provide following documents as proof for the office address:-
a) Copy of appointment letter/contract from Indian Company and
b) Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning the PAN of the employer and
c) Copy of PAN card for the PAN mentioned in the employer’s certificate.
It may be noted that PAN of the employer as mentioned in the employer’s certificate will be verified before processing the application.
iv. If any applicant does not have any office in India, but is registered/approved by any competent authority in India, it may provide an Indian address as office address which is mentioned in certificate of registration or approval of the competent authority or the accompanying documents issued by the competent authority to such applicant or in the application made by the applicant before the competent authority.
v. Entities registered outside India may give address of their ‘Indian tax consultant’, as “care of” address, in Representative Assessee ( RA) column in addition to foreign address in office address column. In this case, “care of” address would be the communication address.
vi. Additional courier charges (`771 exclusive of Goods and Service Tax) for PAN card dispatch shall be payable by applicant at the time of making application if the address for communication is a foreign address.
vii. If RA’s address is provided in the application (which must be an Indian address), then additional courier fee shall not be taken from the applicant even if the address for communication is a foreign address. Card in such cases is sent at the RA’s address.
viii. Complete address including name of state (if applicable) and name of country should be clearly mentioned in the application as part of the address in line meant for providing “Town / city / district‟.
ix. Proper ZIP code or PIN code, if applicable, should be provided by the applicant in the address in line meant for providing ‘Town / city / district’.
x. During digitization of such applications, state will be digitized as code ‘99’ and PIN code as ‘999999’.
3) e-mail id – A valid e-mail id must be provided by such applicants in Item no. 7.
4) Representative Assessee (RA)
i. Providing details of RA is not mandatory in the PAN application for such applicants. Hence, this column may be left blank. However, if the RA details are provided, proof of identity and address shall be required in respect of RA also in addition to the applicant.
ii. Entities registered outside India, may use RA column for giving address of their ‘Indian tax consultant’ as a “care of” address as prescribed below:
a) Applicant’s own name should be filled in name column ofRA.
b) Name of the ‘Indian tax consultant’ should be filled in first line of address column of RA.
c) Address of the ‘Indian tax consultant’ should be provided in remaining lines for address as “care of” address.
d) The original power of attorney, duly notarized/attested* by Indian Embassy/ High Commission or Consulate, should be submitted along with the application. It should specifically mention that ‘Indian tax consultant’ is authorized to receive notice from Income Tax Department on behalf of the applicant.
* ’Apostille’ also acceptable
5) Photograph and signature
i. Individual applicants should provide their own two recent colour photographs of prescribed size (not applicable for other applicants).
ii. Application should always be signed by the applicant himself / herself in all such cases (for individuals). In case of other than Individual, application should be signed by an authorized signatory on behalf of the applicant (e.g. director of the company or partner of the firm or trustee of the trust etc.).
iii. Even if the RA details are provided in column no. 14, application should be signed by applicant (individual) or by authorized signatory (for other than individual).
PAYMENT for PAN Card
If Physical PAN Card is required:
While submitting PAN application form, applicant will have to indicate whether physical PAN card is required. If applicant opts for physical PAN Card, then physical PAN card will be printed & dispatched at communication address. The e-PAN card in PDF format will be dispatched at e-mail ID mentioned in PAN application form, if the same is provided. Fees applicable are as follows:-
| Sr. No. | Particulars | Fees (exclusive of applicable taxes)(₹) | Fees (inclusive of applicable taxes)(₹) |
|---|---|---|---|
PAN applications submitted Online using physical mode (i.e. Physical documents forwarded to Protean.) |
|||
| 1 | Dispatch of physical PAN Card in India (Communication address is Indian address) | 91 | 107 |
| 2 | Dispatch of physical PAN Card outside India (where foreign address is provided as address for communication) | 862 | 1,017 |
PAN applications submitted Online through paperless modes (Using DSC & Scanned documents): |
|||
| 1 | Dispatch of physical PAN Card in India (Communication address is Indian address) | 86 | 101 |
| 2 | Dispatch of physical PAN Card outside India (where foreign address is provided as address for communication) | 857 | 1,011 |
If Physical PAN Card is not required:
PAN applicant will have to indicate at the time of submission of PAN application, if the physical PAN Card is not required. In such cases, email ID will be mandatory & e-PAN Card will be sent to the PAN applicant at the email ID. Physical PAN Card will not be dispatched in such cases. Fees applicable are as follows:-
| Sr. No. | Particulars | Fees (exclusive of applicable taxes)(₹) | Fees (inclusive of applicable taxes)(₹) |
|---|---|---|---|
PAN applications submitted Online using physical mode (i.e. Physical documents forwarded to Protean.) |
|||
| 1 | e-PAN Card will be dispatched at the email ID mentioned in the PAN application form | 61 | 72 |
PAN applications submitted Online through paperless modes (Using DSC & Scanned documents): |
|||
| 1 | e-PAN Card will be dispatched at the email ID mentioned in the PAN application form | 56 | 66 |
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