Introduction
A Permanent Account Number, commonly known as PAN, is an important tax and financial identification number in India. The Income Tax Department issues this unique 10-character alphanumeric number to individuals and entities for tax-related and certain financial transactions.
Foreign nationals may also need a PAN when they earn income in India, invest in Indian assets, buy or sell property, carry out business activities, or undertake transactions where PAN is required.
For example, a foreign citizen planning to invest in a business, purchase property, become involved with an Indian company, or earn professional income in Greater Noida may need to obtain a PAN before completing certain financial or tax formalities.
The application process for foreign nationals is different from the process followed by Indian citizens. Therefore, understanding the correct form, documents and application procedure can help applicants avoid unnecessary delays.
This guide explains the foreign national PAN card application process in simple language.
What Is a PAN Card?
PAN stands for Permanent Account Number. It is a unique identification number issued by the Income Tax Department of India.
PAN helps the Income Tax Department identify and link the tax and specified financial transactions of a person or entity. Once the Income Tax Department issues a PAN, the number generally remains the same permanently.
A person who already has a PAN should not apply for another PAN. Instead, the person should use the PAN correction or reprint facility if any details need to be changed. Protean specifically states that a person who already has a PAN should not apply for another one.
Which PAN Form Should a Foreign National Use?
Under the current PAN framework, foreign applicants use separate forms depending on whether the applicant is an individual or an entity.
Form 95 – Foreign Individuals
Form No. 95 applies to individuals who are not citizens of India.
This generally includes:
- Foreign passport holders
- Foreign citizens living outside India
- OCI cardholders who are not Indian citizens
- Persons of Indian Origin who are foreign citizens
Protean currently identifies Form 95 as the form for an individual who is a citizen outside India or a foreign citizen.
Form 96 – Foreign Entities
Form No. 96 applies to foreign non-individual applicants.
For example, it can apply to:
- Foreign companies
- Foreign LLPs
- Foreign partnership firms
- Foreign trusts
- Associations of persons
- Other foreign entities
The current Protean PAN portal specifically lists Form 95 and Form 96 for new PAN applications by foreign citizens and foreign entities.
Therefore, older guides that refer to Form 49AA for a new foreign national PAN application may no longer reflect the current application framework.
When Does a Foreign National Need a PAN in India?
Not every foreign citizen automatically needs a PAN simply because they visit or stay in India. However, PAN may become necessary when the person enters into transactions or earns income that requires Indian tax or financial reporting.
A foreign national commonly needs or applies for PAN in situations such as:
1. Earning Income in India
A foreign citizen may need PAN when receiving income from India, such as:
- Salary
- Professional or consultancy fees
- Rental income
- Interest
- Dividends
- Royalty
- Capital gains
PAN can also become important where tax is deducted at source on payments made to the foreign person.
2. Buying or Selling Property in India
Foreign citizens may require PAN for property transactions in India where PAN quoting and tax compliance requirements apply.
For example, a foreign national buying or selling eligible property in Greater Noida may need PAN for taxation, TDS and registration-related compliance.
3. Investing in India
PAN may be required for several investment-related activities, including:
- Demat accounts
- Shares and securities
- Mutual funds
- Other regulated investments
4. Carrying Out Business Activities in India
Foreign entrepreneurs, partners, investors or entities doing business in India may need PAN for tax registration and compliance.
5. Becoming Associated With an Indian Company or LLP
A foreign citizen who becomes a director, investor, partner or designated partner may need PAN depending on the transaction, tax and regulatory requirements involved.
6. Banking and Other Financial Transactions
Banks and financial institutions may require PAN for certain accounts, investments and high-value transactions.
Therefore, the requirement depends on the nature of the transaction rather than nationality alone.
Documents Required for PAN Card of a Foreign Individual
A foreign individual applying through Form 95 generally needs proof of identity, proof of date of birth and proof of address.
1. Proof of Identity
An applicant can generally provide any acceptable document such as:
- Copy of passport
- Person of Indian Origin card, where applicable
- Overseas Citizen of India card
- National identification number
- Citizenship identification number
- Taxpayer Identification Number issued by the foreign country
Where a foreign national or tax identification document is used, the document may need an Apostille or appropriate attestation according to the applicable rules.
2. Proof of Date of Birth
Acceptable documents may include:
- Passport
- PIO card
- OCI card
- National or citizenship identification document showing complete date of birth
- Foreign Taxpayer Identification Number showing date of birth
- Birth certificate
Foreign-issued documents may require an Apostille or prescribed attestation where applicable.
3. Proof of Address
A foreign individual can use eligible documents such as:
- Passport
- PIO card
- OCI card
- Foreign national or citizenship identification document
- Foreign Taxpayer Identification Number
- Bank statement from the country of residence
- NRE bank account statement in India
- Certificate of residence in India
- Residential permit issued by the competent authority
- Registration certificate issued by the Foreigners Registration Office showing an Indian address
In certain employment cases, the applicant may also use the visa, appointment letter or employment contract together with the required employer certificate for the Indian address.
Apostille and Attestation of Foreign Documents
Foreign applicants should pay special attention to document authentication.
Where the prescribed document requires authentication and the country is a member of the Hague Apostille Convention, the applicant can generally obtain an Apostille.
Depending on the document and circumstances, prescribed documents may alternatively be attested by:
- Indian Embassy
- Indian High Commission
- Indian Consulate in the applicant’s country
- Authorised officials of overseas branches of Scheduled Banks registered in India
Applicants should check the requirement for the specific document they intend to submit rather than assuming that every foreign document follows exactly the same authentication process.
Documents Required for Foreign Companies and Other Entities
Foreign non-individual applicants generally use Form 96.
For foreign companies, LLPs, firms, trusts and other eligible foreign entities, the main document normally includes the registration or incorporation document issued in the country where the entity is registered.
Where applicable, this document must be properly Apostilled or attested in accordance with the prescribed rules.
Alternatively, where the foreign entity has registered or obtained permission to establish an office in India, an eligible registration certificate or approval issued by an Indian authority may be used according to the applicable requirements.
Step-by-Step Process to Apply for PAN as a Foreign National
The application can be started online through an authorised PAN service provider such as Protean.
Step 1: Visit the Official PAN Application Portal
Go to the official Protean PAN application portal:
https://onlineservices.proteantech.in/paam/endUserRegisterContact.html
Applicants should preferably use an authorised government-recognised PAN service portal rather than an unknown third-party website.
Step 2: Select the Correct Application Type
Select the option for a new PAN application.
Then choose the appropriate foreign applicant category.
Use:
- Form 95 for a foreign individual
- Form 96 for a foreign company or other foreign entity
Protean confirms that these forms apply to foreign citizens and foreign entities applying for a new PAN.
Step 3: Register and Generate a Token Number
Enter the initial applicant details such as:
- Name
- Date of birth or incorporation
- Email address
- Mobile number
- Applicant category
The portal generates a temporary token number. The applicant can use this token number to continue an incomplete application later.
Step 4: Enter Personal and Citizenship Details
A foreign individual must provide the information requested in Form 95.
This includes details such as:
- Full name
- Gender
- Date of birth
- Country of citizenship
- Citizenship type
- Taxpayer Identification Number in the country of residence
- Residential address
- Contact information
- Source of income
Under the current instructions, the country of citizenship, residential address, foreign-country TIN, mobile number and email address are among the important mandatory fields in Form 95.
Step 5: Enter the AO Code
The application requires an Assessing Officer or AO Code.
Foreign applicants should use an International Taxation AO Code.
The correct code depends on the jurisdiction and circumstances of the applicant. Applicants can search for the appropriate code through the PAN service system or obtain assistance from the Income Tax Office or an authorised PAN service centre.
Protean’s current instructions also provide a default International Taxation AO code under Delhi RCC when the applicant does not know the appropriate code.
Therefore, applicants should not randomly select a normal domestic AO code.
Step 6: Choose Whether You Need a Physical PAN Card
The applicant can choose between:
- e-PAN only; or
- e-PAN plus a physical PAN card.
The e-PAN is sent to the registered email address when applicable.
If the applicant requests a physical PAN card, Protean dispatches it to the communication address provided in the application.
PAN Application Fees for Foreign Nationals
The fee depends on the application method, communication address and whether the applicant wants a physical PAN card.
For an online application using physical document submission, the current Protean fees are approximately:
| Application Type | Current Fee |
|---|---|
| Physical PAN card dispatched to an Indian address | ₹107 |
| Physical PAN card dispatched to a foreign address | ₹1,017 |
| e-PAN only with physical document submission | ₹72 |
For eligible paperless applications using DSC and scanned documents, the fee may be slightly lower. Protean currently lists ₹101 for physical-card dispatch within India, ₹1,011 for foreign dispatch and ₹66 for e-PAN only under that mode.
Since service providers may revise charges, applicants should check the amount displayed on the official portal before making payment.
Step 7: Pay the Application Fee
Depending on the application and address, available payment options can include:
- Credit card
- Debit card
- Net banking
- Demand draft
Protean states that where an office or residential address is outside India, payment can be made through the permitted payment modes listed on its portal.
Step 8: Download and Print the Acknowledgement
After successful submission and payment, download the acknowledgement generated by the portal.
Check all details carefully before sending the documents.
Step 9: Affix Photographs and Sign the Acknowledgement
For an individual using physical submission, two recent colour photographs measuring 3.5 cm × 2.5 cm must be affixed in the specified spaces on the acknowledgement.
The applicant must also follow the signature instructions printed on the acknowledgement.
Protean currently requires the applicant to sign across the left-side photograph in the prescribed manner and provide the signature or thumb impression within the specified signature box. The right-side photograph should remain unobstructed.
Therefore, applicants should follow the current acknowledgement instructions rather than relying on older advice that suggests only one signature is required in every case.
Step 10: Attach the Supporting Documents
Attach the relevant:
- Proof of identity
- Proof of address
- Proof of date of birth
- Apostilled or attested documents, where required
- Other supporting documents applicable to the applicant
Make sure the name in the PAN application matches the supporting documents.
Step 11: Send the Documents to the PAN Processing Centre
Where the applicant chooses physical document submission, the signed acknowledgement and supporting documents must be sent to:
Income Tax PAN Services Unit
Managed by Protean eGov Technologies Limited
4th Floor, Sapphire Chambers
Baner Road, Baner
Pune – 411045
India
The envelope should mention:
APPLICATION FOR PAN – N-[15-digit Acknowledgement Number]
Protean currently requires the acknowledgement and supporting documents to reach it within 15 days from the date of the online application.
Can a Foreign National Apply for PAN Completely Online?
The application starts online. However, whether the applicant can complete the process without sending physical documents depends on the submission method and whether the applicant can use the permitted paperless or DSC-based process.
Applicants using the physical-document mode must send the acknowledgement and supporting documents to the processing centre.
Therefore, foreign applicants should check the available submission method shown on the portal while completing the application.
How Long Does a Foreign National PAN Application Take?
Processing time can vary depending on:
- Correctness of the application
- Verification of foreign documents
- Apostille or attestation requirements
- Receipt of physical documents
- Clarifications required by the processing authority
- Domestic or international delivery of the physical card
Applicants should therefore apply sufficiently in advance if they need PAN for a property transaction, investment, company compliance or another time-sensitive purpose.
After submission, applicants can track the application using the 15-digit acknowledgement number through the official PAN status facility.
Common Mistakes Foreign Applicants Should Avoid
Foreign nationals should avoid some common errors while applying for PAN:
- Using an outdated PAN application form
- Selecting an incorrect applicant category
- Entering a name differently from the passport
- Selecting the wrong AO code
- Providing an incomplete foreign address
- Forgetting the foreign Taxpayer Identification Number where required
- Using documents without the required Apostille or attestation
- Signing in the wrong place
- Sending unclear passport copies
- Sending documents after the prescribed period
- Applying for a second PAN when a PAN has already been allotted
Checking these details before submission can significantly reduce the chances of objections or delays.
PAN Application Assistance in Greater Noida
Foreign nationals living, investing or doing business in Greater Noida may find the PAN application process difficult because foreign documents often require additional verification.
Professional assistance can be useful for checking:
- Correct PAN form
- Applicant category
- Passport and OCI documents
- Foreign address proof
- Apostille or attestation
- International Taxation AO Code
- Supporting documents
- Online PAN application
- Application status and follow-up
This becomes especially useful when the PAN application relates to an Indian company, LLP, property transaction, investment or income-tax compliance.
Conclusion
Applying for a PAN in India as a foreign national is straightforward when you use the correct form and prepare the documents carefully.
Foreign individuals should use Form 95, while foreign companies and other foreign entities should use Form 96 under the current PAN application framework. Applicants should also pay special attention to passport details, foreign Taxpayer Identification Number, address proof, International Taxation AO Code and Apostille or attestation requirements.
Most importantly, make sure the information entered in the application matches the supporting documents. A small difference in the name, date of birth, address or other details can delay the application.
Foreign citizens investing, earning income, purchasing property or carrying out business activities in places such as Greater Noida can obtain PAN by following the authorised application process and submitting the prescribed documents.
Frequently Asked Questions
1. Can a foreign citizen apply for a PAN card in India?
Yes. A person who is not an Indian citizen can apply for PAN if PAN is required for Indian tax, investment, property, business or other eligible financial purposes. Foreign individuals currently apply through Form 95.
2. Which PAN form should a foreign citizen use?
A foreign individual should use Form 95 for a new PAN application. A foreign company or other foreign non-individual entity should generally use Form 96.
3. Is Form 49AA still used for a new foreign national PAN application?
Under the current Protean PAN application framework, new foreign applicants use Form 95 or Form 96 depending on their category. Therefore, applicants should follow the current forms displayed on the authorised portal rather than relying on older articles or saved copies of legacy forms.
4. Is Aadhaar compulsory for a foreign national PAN application?
Form 95 lists Aadhaar as an optional field for a foreign individual. The form separately requires details such as citizenship, foreign-country TIN, residence address, mobile number and email address.
5. Is a passport enough to apply for PAN?
A passport can serve as an acceptable document for several purposes, including proof of identity and, where applicable, date of birth and address. However, the applicant must still satisfy all information and documentary requirements of the application.
6. Does a foreign passport need to be Apostilled?
The requirement depends on the document being relied upon. Certain foreign-issued identification or tax documents must be Apostilled or appropriately attested. Applicants should check the prescribed requirement for the particular document submitted.
7. Can an OCI cardholder apply for PAN?
Yes. An OCI card is among the documents recognised in the foreign individual PAN document requirements. If the OCI holder is not an Indian citizen, the foreign individual application framework applies.
8. Can a foreign national use a foreign address on the PAN application?
Yes. A foreign address can be provided subject to the prescribed address-proof requirements. If a physical PAN card is sent outside India, higher international dispatch charges apply.
9. What is the PAN application fee for a foreign citizen?
The fee depends on the mode of submission, whether a physical card is required and whether the communication address is in India or abroad. For physical-document applications, Protean currently lists ₹107 for a physical card sent within India and ₹1,017 for a physical card sent outside India.
10. Which AO Code should a foreign national select?
Foreign applicants should use an International Taxation AO Code. The appropriate code depends on the applicant’s jurisdiction and circumstances. Protean also provides guidance for cases where the applicant does not know the applicable code.
11. Can a foreign national obtain only an e-PAN?
Yes. The applicant can choose not to receive a physical PAN card and instead receive the e-PAN at the registered email address, subject to the application process and applicable fee.
12. Where can a foreign citizen apply for PAN online?
Foreign nationals can start the PAN application through the official Protean PAN portal:
https://onlineservices.proteantech.in/paam/endUserRegisterContact.html
Applicants should verify that they are using an authorised PAN service website before entering passport, banking or personal information.