Foreign Company PAN Card - Application Procedure

Permanent Account Number or PAN is a ten-digit alphanumeric number, issued in the form of a laminated card (which is known as a PAN Card), by the Income Tax Department of India, to any person or entity who applies for it. PAN can also be issued to both foreign nationals and foreign entities (businesses or not-for-profit organisations or others) - who make an application requesting for allotment of a PAN. PAN enables the Indian income tax department to link all transactions of a person or entity doing financial transactions in India. With PAN being required for undertaking various types of financial transactions in India, it is recommended that foreign nationals and foreign entities desirous of doing business with India or staying in India, apply and obtain a PAN card. The procedure for obtaining

PAN for foreign nationals is covered in another article. In this article, we review the procedure for Foreign Company Pan Card Application Procedure and documents required. It is noteworthy to mention that in the absence of a PAN, it is not possible to file income tax returns or to initiate communications with the income tax department.

Foreigners PAN Application Procedure

Foreign nationals and foreign entities who wish to obtain PAN in India can make an application in Form 49AA. Application for PAN can be made online. However, a copy of the signed PAN application must be signed and sent to the NSDL office in India. On acceptance of the application,

PAN card would be dispatched by courier to the address mentioned on the application.

Foreign Company

The following documents must be submitted along with the PAN application to obtain PAN for any type of Company or Corporate registered outside of India.

Copy of Certificate of Registration issued in the country outside India where the applicant is located, 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.
Copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

Foreign LLP

The following documents must be submitted along with the PAN application to obtain PAN for a Limited Liability Partnership (LLP) registered outside of India.

Copy of Certificate of Registration issued in the country outside India where the applicant is located, 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.
Copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

Foreign Organisations (Not-for-Profit or NGOs)

The following documents must be submitted along with the PAN application to obtain PAN for an Association or Not for Profit Entity or Organisation registered outside of India.

Copy of Certificate of Registration issued in the country outside India where the applicant is located, 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.
Copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

Apostille of PAN Documents

It is important to note that the documents submitted along with the PAN application must be apostilled. To know more about the

procedure for obtaining apostille, click here.

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Frequently Asked Questions

Common questions about Foreign Company PAN Card Application.

A PAN (Permanent Account Number) card is a unique 10-digit alphanumeric number issued by the Indian Income Tax Department. It is mandatory for foreign companies and entities to obtain a PAN card if they wish to conduct financial transactions or file tax returns in India. The PAN card enables the tax department to link all financial transactions of the foreign entity.

Foreign companies can apply for a PAN card in India by submitting Form 49AA along with the required documents. The application can be made online, but a signed copy must be sent to the NSDL office in India. Upon acceptance, the PAN card will be dispatched by courier to the address mentioned in the application.

Foreign companies must submit a copy of the Certificate of Registration issued in their home country, duly attested by 'Apostille' or by the Indian embassy/consulate in that country. They must also provide a copy of their registration certificate or approval granted to set up an office in India by Indian authorities.

An 'Apostille' is a certificate issued under the Hague Apostille Convention of 1961, which authenticates the origin of a public document. It is required for PAN card applications to ensure the authenticity of the foreign company's registration documents.

Yes, foreign Limited Liability Partnerships (LLPs) can obtain a PAN card in India by following a similar process as foreign companies. They must submit their Certificate of Registration from their home country, attested by 'Apostille' or the Indian embassy/consulate, and a copy of their registration or approval to operate in India.

Foreign non-profit organizations or NGOs must submit a copy of their Certificate of Registration from their home country, duly attested by 'Apostille' or the Indian embassy/consulate in that country. They must also provide a copy of their registration certificate or approval granted to set up an office in India by Indian authorities.

No, it is not possible to file income tax returns or initiate communications with the Indian Income Tax Department without a valid PAN card. A PAN card is mandatory for all financial transactions and tax filings in India.

Yes, foreign nationals can apply for a PAN card in India by following a separate procedure outlined by the Income Tax Department. This article focuses specifically on the process for foreign companies, LLPs, and non-profit organizations.

The article does not provide a specific timeline for receiving the PAN card after applying as a foreign entity. However, it mentions that upon acceptance of the application, the PAN card will be dispatched by courier to the address mentioned in the application.

No, it is not necessary to have a physical office or presence in India to obtain a PAN card as a foreign entity. However, foreign entities must provide a copy of their registration certificate or approval granted to set up an office in India by Indian authorities, if applicable.