PAN card may be issued based on the copy of the NRI’s passport as ID proof and copy of passport/copy of bank account in the country of residence as the requisite address proof.
As per the new guidelines, an applicant who is:
a) A citizen of India but residing outside India at the time of making the application; or
b) A foreign citizen; or
c) A person other than an individual (like company or trust or firm etc) having no office of its own in India should fill the PAN application, as indicated below.
View this table for details
|INDIVIDUAL||Other persons having no office in India|
|PARTICULARS||Indian Citizen – At the time of application for PAN located:||Foreign Citizen – At the time of application for PAN located:|
|Outside India||In India||Outside India|
|ID Proof||Copy of passport||Copy of passport||Copy of passport, duly attested by the Indian Embassy in the country where applicant is located.||Copy of registration certificate of their country duly attested by Indian Embassy in the country where applicant is located.|
|Address Proof||Copy of passport; copy of bank account in country of residence||Copy of passport; copy of bank account in India||Copy of passport, duly attested by the Indian Embassy in the country where the applicant is located; copy of bank account in country of residence||NA|
|Representative Assessee||Not required||Not required||Not required||Not Required|