Document Required for PAN Application for Foreign Citizen, NRI

Article explains Document Required for PAN Application when PAN application is for Citizen of India located outside India at the time of application for PAN or PAN application is for Foreign Citizen located in India at the time of application for PAN, PAN application is for Foreign Citizen located outside India at the time of application for PAN  and when PAN Application is for Other than Individual having no office of their own in India.

Whenever we need to apply for PAN of Foreign Citizen, there is always a question mark for require documents. Hence today I am coming here with the list of documents require for PAN application in case of Foreign Citizen.

Citizen of India located outside India at the time of application for PAN.  

Proof of Identity

Copy of passport

Proof of Address

•     Passport or,
•     Bank account statement in country of residence or
•     NRE bank account statement**

Foreign Citizen located in India at the time of application for PAN   

Proof of Identity

• Copy of Passport or
• Copy of Person of Indian Origin (PIO) card issued by Government of India or
• Copy of Overseas Citizen of India (OCI) card issued by Government of India

Proof of Address

• Copy of Passport or
• Copy of Bank account statement in India or
• Copy of Residential permit issued by the State Police Authorities or
• Copy of Registration certificate issued by the Foreigner’s Registration Officer or
• Copy of Person of Indian Origin (PIO) card issued by Government of India or
• Copy of NRE bank account statement**
• Copy of Overseas Citizen of India (OCI) card issued by Government of India

In case ‘Office Address (of India)’ is mentioned in application made by foreign citizens , then it is mandatory to provide all four documents mentioned below as proof for office address in addition to the above residence proof:

• Copy of Visa granted +
• Copy of appointment letter/contract from Indian Company +
• 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 +
• Copy of PAN card for the PAN mentioned in the employer’s certificate.

Foreign Citizen located outside India at the time of application for PAN   

Proof of Identity

• Copy of Passport or
• Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille or
• Person of Indian Origin (PIO) card issued by Government of India or
• Copy of Overseas Citizen of India (OCI) card issued by Government of India

Proof of Address

• Copy of Passport or
• Other National ID attested* by Indian Embassy/Consulate/High Commission/Apostille or
• Bank account statement in country of residence, duly attested by Indian Embassy/High Commission / Consulate / Apostille in the country where applicant is located or
• Person of Indian Origin (PIO) card issued by Government of India or
• NRE bank account statement**
• Overseas Citizen of India (OCI) card issued by Government of India

Other than Individual having no office of their own in India      

• Copy of registration in India or of approval granted to set up office in India by Indian Authorities

or

• Copy of registration certificate of their country duly attested * by Indian Embassy/ High Commission or Consulate in the country where applicant is located

In case the applicant mentions address of ‘Indian tax consultant’ as “care of” address then the original power of attorney notarized / attested* by Indian Embassy/ High Commission or Consulate located in the country where applicant is located, which specifically mentions that ‘Indian tax consultant’ is authorized to accept notices from Income tax Department on behalf of the applicant should also be provided..

 Note:

*Documents certified by ‘Apostille’ in respect of countries which are signatories to the Hague Apostille Convention of 1961 are also accepted.

** showing at least two customer induced transactions in last six months period and duly attested by Indian Embassy / Consular office / High commission or Apostille or by the manager of the bank in which the account is held. The applicant may be a joint holder.

Important Note: As we all aware that, Department keeps updating the list of requirements of the same. Therefore, we are providing the link from which you can cross verify the details at the time of actual application.

Link – https://www.tin-nsdl.com/services/pan/foreign-citizen.html

Republished with Amendment