Every taxpayer has to file Income Tax Returns, and for doing so, they need a Permanent Account Number or PAN card. It is a ten-digit alphanumeric code allotted by the Income Tax Department. Similarly, any non-resident Indian earning a taxable income in India should possess an NRI PAN card.

However, if you are an NRI, you should know everything about the PAN card application process, the documents required for an NRI PAN card, and its fees. In the following section, you will find all these details in a comprehensive manner.

Individuals meeting the following criteria are eligible to apply for an NRI PAN card online or offline -

• NRIs earning taxable income in India.
• Someone who wants to invest in mutual funds.
• NRIs trading in shares through a depository or a broker.
• Individuals planning to buy property in India other than for trading purposes.

Upon fulfilling the above criteria, you can proceed to apply for an NRI PAN card in either online or offline mode.

Online PAN Application for NRIs

To apply for an NRI PAN card, one needs to follow the steps as mentioned below -

• Visit the online TIN portal and click on “Apply Online”. 
• Under “Application Type”, select Form 49A for NRIs with Indian citizenship and Form 49AA for those with foreign citizenship.
• Fill in other required details, enter the captcha and hit “Submit”.
• The next page will redirect you to the NRI PAN card application form. Fill it in accurately,  upload essential documents and your signature, and submit.
• Now, make your transaction on the payment page to complete the process.

Upon completing the above steps for an online PAN card application for an NRI, you will receive an acknowledgement slip containing a 15-digit number. This number can help you check your application status afterwards.

Offline PAN Application for NRIs

NRIs unable to apply for a PAN card online can follow these steps to complete the process offline instead -

1. Visit your nearest IT PAN service centre or TIN facilitation centres like UTI and NSDL to get your suitable application form.
2. Fill in the form, provide your signature, attach relevant document copies, and submit.

After completing this process, you will receive an acknowledgement slip. Note that you can pay the necessary NRI PAN card fees via demand draft.

Now let’s learn about the documents necessary for an NRI PAN application.

As already mentioned, NRIs with or without Indian citizenship can apply for a PAN card. However, the list of documents they need to present might differ.

Here are the basic documents NRIs with Indian citizenship need to attach along with their PAN application Form 49A -

• Identification proof like Aadhaar card, Voter ID or Driving License.
• Address proof like passport copy, bank account statement in the resident country or NRE bank account statement copy, which shows a minimum of two transactions in the past six months.
• 2 recent passport-size photographs.
• Copy of PIO (Person of Indian Origin) or OCI (Overseas Citizen of India) card.

A foreign citizen wishing to apply for a PAN card with an Indian office address also needs to present the above documents along with Form 49AA. However, they need to submit the following additional documents as well.

• Appointment letter copy issued by the Indian office. 
• An authorised copy of the original address certificate of an applicant issued by his or her Indian employer.
• PAN card details of the employer for online verification.

Further, if an NRI pays the fee for a PAN application via offline mode like demand draft, he or she needs to attach the same during the application process.

It is important to note that the fees and payment process also varies depending on the NRI taxpayer’s category. 

NRIs Providing an Indian Address for Communication

• The fees for an NRI PAN card for individuals with Indian citizenship comprise ₹110 inclusive of GST.
• They can use any mode of payment except cash. These include credit/debit cards, demand draft, or net banking.

NRIs Providing a Foreign Address for Communication

• These individuals need to pay an amount of ₹1020, including NRI PAN card application fees, tax and postage. 
• They cannot initiate payment by any mode other than a credit/debit card or by drawing a demand draft. 
• In case of demand drafts, one needs to draw it in favour of NSDL-PAN payable at Mumbai. Currently, foreign credit cards are not eligible for such payments. 
• However, it is vital to note that this service is available to only 105 countries whose list is available on the official website of NSDL.

Upon learning about the details of PAN application for NRI, one might wonder what its benefits are. Let’s find out!

NRIs can avail of the following benefits by applying for a PAN - 

• Upon owning a PAN, the KYC procedures in most banks become hassle-free. 
• A PAN card will enable an NRI to deposit funds over a certain limit in their accounts.
• Without a PAN, NRIs cannot invest in mutual funds, which might affect their financial planning in the long run.
• In case an NRI wishes to purchase a property in India, he will require a PAN card.

Now that you are aware of the benefits and application details for an NRI PAN card, let’s sum up some do’s and don’ts concerning the process.

Here are certain pointers to remember while applying for a PAN card -

• One should fill in the form only in black ink while applying for PAN via offline mode.
• They must ensure to bold the details in the form.
• NRIs must provide the correct Assessing Officer code.
• Proof of identity and address should be securely attached to the forms. Any false information might result in the rejection of an application.
• The name printed in the above documents should match the one provided in the form.
• In case the person applying for a PAN is minor, his or her representative might submit the address and the identity proofs.

Apart from this, there are some strict don’ts when it comes to PAN applications for an NRI. They are as follows -

• Any form of correction or overwriting in the form might lead to its rejection.
• The required photographs need to be attached to the form. Stapling or pinning them is not acceptable.
• When an NRI is signing a form, he must remember not to give a date or place beneath it.
• One should be very careful while providing information in the form. Any kind of misinformation will result in application rejection.
• There is no scope to apply for a PAN card the second time if an individual already possesses one. Therefore, one should surrender the duplicate PAN by filling out a form for a PAN change or correction request.

Keeping the above points in mind about an NRI PAN card will help individuals apply for the same effortlessly and accrue benefits that will go a long way.