Indian citizen residing abroad, foreign citizen and other than individual (like company or trust or firm etc.) who wants to apply for PAN should fill the PAN application 49AA. Basically PAN application for Non Resident can be bifurcated into three categories:

1. Citizen of India but residing out of India at the time of making application.

2. Not a citizen of India i.e. foreign citizen.

3. A person other than an individual (like company or trust or firm etc) having no office of its own in India

PAN

Steps for Online Application

1. Non-citizens of India should only use this form (i.e. Form 49AA) for submitting application for allotment of PAN. However, a Qualified Foreign Investor (QFI) has to apply for PAN in Form 49AA through a Depository Participant only.

2. Applicant will initially register by selecting Form 49AA along with category and title of the applicant and enter the required details and submit. 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) for reference purpose. There is a facility to save the details entered in the application form such that this data can be viewed by the applicant prior to its final submission by using this temporary token number.

3. If the data submitted fails in any format level validation, a response indicating the error(s) will be displayed on the screen.

4. The applicant shall rectify the error(s) and re-submit the form.

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

6. The applicant may either edit or confirm the same.

What are the charges for PAN Application for NRI?

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 NSDL e-Gov.)
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 NSDL e-Gov.)
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

Some other important payment related points:

1. If any of addresses i.e., office address or residential address is a foreign address, the payment can be made only through credit card/debit card/Net banking / Demand Draft payable at Mumbai (drawn in favour of ‘NSDL – PAN’).

2. At present this facility is available for a select list of countries. Applicants from other countries may contact NSDL e-Gov at the contact details given in point (5) below.

3. Name of the applicant and the acknowledgment number should be mentioned on the reverse of the demand draft.

4. Credit card / Debit card / Net banking payment – Persons authorised to make Credit card / Debit card / Net banking payment are as below:

Category of Applicant Payment by Credit Card / Debit Card / Net Banking can be made by / for
Individual Self, immediate family members
HUF Karta of the HUF
Company Any Director of the Company
Individual Self, immediate family members
Firm/ Limited Liability Partnership Any Partner of the Firm
Association of Person(s) / Body of Individuals / Association of Person(s) Trust / Artificial Juridical Person / Local Authority Authorised Signatory covered under section 140 of Income Tax Act, 1961

On successful credit card / debit card / net banking payment, acknowledgment will be displayed. Applicant shall save and print the acknowledgment and send it to NSDL.

Acknowledgment

1. On confirmation, and in case of credit card / debit card / net banking payment (on successful payment), an acknowledgment screen with downloadable acknowledgement receipt will be displayed. An e-mail containing this acknowledgement receipt (in PDF) as well as payment receipt (in PDF) as attachments will be sent to applicant’s e-mail ID mentioned in the application.

2. Applicant shall save and print this acknowledgment.

3. ‘Individual’ applicants making “Application for allotment of new PAN” should affix two recent colour photographs (3.5 cm x 2.5 cm) in the space provided in the acknowledgment. The photograph should not be stapled or clipped to the acknowledgment. (The clarity of the image on PAN card will depend on the quality and clarity of the photograph affixed on the form).

4. Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the acknowledgement in such a manner that portion of signature/impression is on photo as well as on acknowledgement receipt.

5. The signature/ left thumb impression should not be on the photograph affixed on right side of the acknowledgement. If there is any mark on this photograph such that it hinders the clear visibility of the face of the applicant, the application may not be processed.

6. Signature / left thumb impression should only be within the box provided in the acknowledgment. In case of non-individual PAN applicants, the acknowledgement receipt shall be signed by the authorized signatory (Karta in case of HUF, Director in case of Company, Partner in case of Partnership Firm / LLP, Trustee in case of Trust and Authorized signatory in remaining categories). In case of PAN applications from non-individuals, Seal and/or Stamp is not required on PAN application Form 49AA.

7. Thumb impression, if used, should be attested by a Magistrate or a Notary Public or Gazetted Officer, under official seal and stamp.

Mode of Submission of Documents

1. 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 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’.

2. 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.

3. Superscribe the envelope with ‘APPLICATION FOR PAN — N-15 digit Acknowledgement Number’ (e.g. ‘APPLICATION FOR PAN — N-881010200000097’).

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

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

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

Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)

More Under Income Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

November 2020
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30