PAN Card for Foreign Nationals

Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, to any person for entity who applies for it. PAN can be obtained by Indian Nationals, Foreign Nationals, Indian Entities and Foreign Entities. PAN helps the income tax department track all the financial transactions of a person including tax payments, TDS/TCS credits, returns of income/wealth/gift/FBT, specified transactions, correspondence, and many other. Hence, PAN is required for most persons and entities entering into financial transactions with persons or entities of Indian origin. In this article we look at the documents required for obtaining PAN in India.

PAN Mandatory Requirement

The following types of persons and entities are required to obtain PAN mandatorily:

  • Existing assessees or taxpayers or persons who are required to furnish a return of income, even on behalf of others, must obtain PAN.
  • Any person or entity carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed five lakh rupees in any previous year;
  • Any person or entity, who intends to enter into financial transaction where quoting PAN is mandatory, must also obtain PAN.

PAN for Foreign Citizens

The following documents must be submitted by Foreign citizens for obtaining PAN:

Proof of Identity

  1. Copy of Passport
  2. Copy of person of Indian Origin card issued by the Government of India
  3. Copy of Overseas Citizenship of India Card issued by Government of India
  4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located.

Proof of address

  1. Copy of Passport
  2. Copy of person of Indian Origin card issued by the Government of India
  3. Copy of Overseas Citizenship of India Card issued by Government of India
  4. Copy of other national or Citizenship Identification Number or Taxpayer Identification Number duly attested , by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located
  5. Copy of bank account statement in country of residence
  6. Copy of Non-resident External bank account statement in India
  7. Copy of certificate of residence in India or Residential permit issued by the State Police Authority
  8. Copy of the registration certificate issued by the Foreigner’s Registration Office showing Indian address
  9. Copy of Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in Original) of Indian Address issued by the employer.

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