This article mainly focuses on PAN application in case of NRI alongwith in depth procedure of online PAN application, relevant form of application of PAN for NRI, fees and mode of payment required for application of PAN by NRI, documents required for PAN Application by NRI, Steps for Online Application for getting a pan card for NRI, How to submit documents alongwith form For PAN Application of NRI and Some Do’s and Don’ts NRI PAN Card Application.

PAN for NRI:

  • PAN Card is required by an NRI 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.
  • PAN Card is necessary when an NRI wants to open an NRO or NRE account.
  • If an NRI doesn’t want to trade but wants to purchase some land or other property in India then also it is mandatory to have PAN card issued by Government of India.

PAN for NRIs and Tax Filing:

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. It is not mandatory for an NRI 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:

Form Applicable for NRI:

There are 2 Forms available on website www.tin-nsdl.com, which are as under:

1. Form 49A: Application for allotment of New PAN (Form 49A) – applicable for Citizens of India

This form will be used by such NRIs who have Indian Citizenship

2. Form 49AA: Application for allotment of New PAN (Form 49AA) – applicable for foreign citizens

This form will be used by such NRIs who have Foreign Citizenship. OCI holders, PIOs need to use this form for getting PAN Card.

Note: However, a Qualified Foreign Investor (QFI) has to apply for PAN in Form 49AA through a Depository Participant only.

Steps for Online Application for getting a pan card for NRI:

a) Applicant will initially register by selecting Form 49A along with category and title of the applicant and enter the required details and submit.

b) A token number will be generated and displayed to the applicant before filling the form. This token number would also be sent on e-mail ID (provided in the application form) for reference purpose.

c) There is a facility to save the details entered in the application form such that this data can be viewed and edited by the applicant prior to its final submission by using this temporary token number.

d) Applicant can select any one of the four options while filling online PAN application (This will be applicable only in case of filing Form 49A and not in case of Form 49AA)

e) If the data submitted fails in any format level validation, a response indicating the error(s) will be displayed on the screen. The applicant shall rectify the error(s) and re-submit the form.

f) If there are no format level error(s), a confirmation screen with data filled by the applicant will be displayed.

g) The applicant may either edit or confirm the same.

Payment method and details for PAN Application in case of NRI:

I] 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:-

PAN applications submitted Online using physical mode (i.e. Physical documents forwarded to NSDL e-Gov.)

a) Dispatch of physical PAN Card in India (Communication address is Indian address) – Rs 91 (without tax) and Rs 107 (with tax)

b) Dispatch of physical PAN Card outside India (where foreign address is provided as address for communication) – Rs 862 (without tax) and Rs 1017 (with tax)

PAN applications submitted Online through paperless modes (Using DSC & Scanned documents):

a) Dispatch of physical PAN Card in India (Communication address is Indian address) – Rs 86 (without tax) and Rs 101 (with tax)

b) Dispatch of physical PAN Card outside India (where foreign address is provided as address for communication) – Rs 857 (without tax) and Rs 1011 (with tax)

II] 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:-

PAN applications submitted Online using physical mode (i.e. Physical documents forwarded to NSDL e-Gov.)

E-PAN Card will be dispatched at the email ID mentioned in the PAN application form – Rs 61 (without tax) and Rs 72 (with tax)

PAN applications submitted Online through paperless modes (Using DSC & Scanned documents):

E-PAN Card will be dispatched at the email ID mentioned in the PAN application form – Rs 56 (without tax) and Rs 66 (with tax)

How to submit documents along with form For PAN Application of NRI

a) The acknowledgment duly signed, affixed with photographs (in case of ‘Individuals’) along with Demand Draft, if any, and proof of identity & proof of address as specified in the application form is to be sent to following address:

NSDL e-Gov at ‘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 – 411 016’.

b) Name in the application should be same as mentioned in the proof of identity and proof of address. Individuals, HUFs, Body of Individuals, Association of Persons & Artificial Juridical Person should provide proof of address of residence stated in the application.

c) Superscribe the envelope with ‘APPLICATION FOR PAN — N-15 digit Acknowledgement Number’ (e.g. ‘APPLICATION FOR PAN — N-000000000000000’).

d) Your acknowledgment, demand draft, if any, and proofs, should reach NSDL within 15 days from the date of online application.

e) Applications received with demand draft as mode of payment shall be processed only on receipt of relevant proofs and realisation of payment.

f) Applications received with credit card / debit card / net banking as mode of payment shall be processed on receipt of relevant documents (acknowledgment and proofs).

Some Do’s and Don’ts NRI PAN Card Application:

Do’s:

1. Fill the application using black ink. And do not forget to do so in Block letters.

2. Do the signature in the given box and not over the photograph.

3. Make sure that you are providing correct AO code.

4. Do attach Proof of Identity (POI) and Proof of Address (POA) as per Rule 114 (4) of Income Tax Rules, 1962. POA should contain the address mentioned in the application form.

5. Do provide the POI and POA which have name exactly as written in the application.

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 by means of pin or staple.

3. While making a signature, do not write date or place underneath the sign.

4. Do not mention Husband’s name in the Father’s Name column.

5. Do not abbreviate your name or do not use initials.

6. Last but not the least; Please do not apply for the PAN card if you already have one.

Documents Required for Application of PAN by NRIs

For Individuals & HUF

  • Individual applicants should provide proof of residential address.
  • If the applicant is a minor (i.e. below 18 years of age at the time of application), any of the documents as per the lists specified below of any of the parents/ guardian of such minor shall be deemed to be the proof of identity and address of the applicant.

Indian Citizens (including those located outside India)

Proof of Identity Proof of Address Proof of date of birth
(i) Copy of any of the following documents bearing name of the applicant as mentioned in the application:- (i) Copy of any of the following documents bearing the address mentioned in the application:- Copy of any of the following documents bearing the name, date, month and year of birth of the applicant as mentioned in the application:-
a. Aadhaar Card issued by the Unique Identification Authority of India; or a. Aadhaar Card issued by the Unique Identification Authority of India; or a. Aadhaar card issued by the Unique Identification Authority of India;or
b. Elector’s photo identity card; or b. Elector’s photo identity card; or b. Elector’s photo identity card; or
c. Driving License; or c. Driving License; or c. Driving License; or
d. Passport d. Passport d. Passport
e. Ration card having photograph of the applicant; or e. Passport of the spouse; or e. Matriculation certificate or Mark sheet of recognized board; or
f. Arm’s license; or f. Post office passbook having address of the applicant; or f. Birth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); or
g. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking; or g. Latest property tax assessment order; or g. Photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; or
h. Pensioner card having photograph of the applicant; or h. Domicile certificate issued by the Government; or h. Domicile certificate issued by the Government; or
i. Central Government Health Scheme Card or Ex-Servicemen Contributory Health Scheme photo card i. Allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or i. Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; or
j. Property Registration Document; or j. Pension payment order; or
(ii) Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer (ii) Copy of following documents of not more than three months old
(a) Electricity Bill; or
(b) Landline Telephone or Broadband connection bill; or
(c) Water Bill; or
(d) Consumer gas connection card or book or piped gas bill; or
(e) Bank account statement or as per Note 2 ; or
(f) Depository account statement; or
(g) Credit card statement; or
k. Marriage certificate issued by the Registrar of Marriages; or
l. Affidavit sworn before a magistrate stating the date of birth.
(iii) Bank certificate in Original on letter head from the branch(along with name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant (iii) Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer
(iv) Employer certificate in original
Note: Note:
1. In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant. 1. Proof of Address is required for residence address mentioned in item no. 7.
2. For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of any of the above documents in the name of Karta of HUF is required is required as proof of identity, address and date of birth. 2. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External (NRE) bank account statements (not more than three months old) shall be the proof of address.

(Republished with amendments)

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Company: Holistic Investment Planners Private Limited
Location: Chennai, Tamil Nadu, IN
Member Since: 01 Dec 2017 | Total Posts: 242
Ramalingam is the Founder and Director of Holistic Investment Planners Private Limited (WEBSITE - https://www.holisticinvestment.in/). As the creator and architect of the 3-Dimensional Holistic Investment Approach, he has advised hundreds of clients including affluent business owners, corporate e View Full Profile

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9 Comments

  1. Kanchan mala verma says:

    There were some spelling mistaks i.e intetest income. And working scheghen earing net after tax 1000euro filling My ITR online to avoid notice etc. Also tell me which itr I shall file.At present I am filling ITR -I. THANKS A LOT

  2. Kanchan mala verma says:

    I left India during 2013 having Pan card comes India six times.I have only Rs.one lac intetest income from FDR & fillig return showing some salary income & said intetest under resident status.Kindly guide me & I am eatching tax guru blog regularly.
    Kindly guide me .My income is only below one lac & residing schgechen country. I think you must reply through my e’mails

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