PAN Card for Foreign Nationals - Documents Required

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

Copy of Passport
Copy of person of Indian Origin card issued by the Government of India
Copy of Overseas Citizenship of India Card issued by Government of India
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

Copy of Passport
Copy of person of Indian Origin card issued by the Government of India
Copy of Overseas Citizenship of India Card issued by Government of India
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
Copy of bank account statement in country of residence
Copy of Non-resident External bank account statement in India
Copy of certificate of residence in India or Residential permit issued by the State Police Authority
Copy of the registration certificate issued by the Foreigner's Registration Office showing Indian address
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.

Note: PAN is usually obtained by foreign nationals who will be working in India or

starting a company or Indian subsidiary.

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Frequently Asked Questions

Common questions about PAN Card for Foreign Nationals.

A PAN (Permanent Account Number) card is a unique 10-digit alphanumeric identification issued by the Income Tax Department of India. It is important for foreign nationals to obtain a PAN card if they plan to work, start a business, or engage in financial transactions in India as it helps the tax authorities track their financial activities and tax compliance.

Foreign nationals need to submit proof of identity, such as a copy of their passport, Person of Indian Origin (PIO) card, Overseas Citizen of India (OCI) card, or other national identification attested by the appropriate authority. They also need to provide proof of address, which can include a copy of their passport, PIO/OCI card, bank statement, rental agreement, or certificate from their employer in India.

No, obtaining a PAN card is not mandatory for all foreign nationals in India. It is required for those who are existing taxpayers or assessees, carrying on business or profession with a turnover exceeding ₹5 lakh in a previous year, or intending to enter into financial transactions where quoting PAN is mandatory.

If the foreign national is from a country that is a signatory to the Hague Apostille Convention of 1961, they can obtain an "Apostille" (a certificate authenticating the origin of the document) from the designated authority in their country. This attested document can then be submitted as proof of identity or address for obtaining a PAN card in India.

If a foreign national does not have a bank account statement from their country of residence or India, they can submit other documents as proof of address, such as a copy of their Visa, appointment letter or contract from their Indian employer, certificate of residence in India, or registration certificate from the Foreigner's Registration Office showing their Indian address.

Yes, it is possible for foreign nationals to apply for a PAN card before arriving in India. They can submit their application along with the required documents to the nearest Indian embassy or consulate in their country of residence.

Yes, once a foreign national obtains a PAN card, they can use it for various financial transactions in India, such as opening a bank account, making investments, filing tax returns, and other financial activities where quoting a PAN is mandatory.

A PAN card issued to a foreign national in India is valid indefinitely, as long as the individual continues to comply with the relevant laws and regulations. However, if the foreign national's status or residency in India changes, they may need to update their PAN card information accordingly.

If a foreign national loses their PAN card while in India, they can apply for a duplicate PAN card by submitting the required documents and following the prescribed procedure. It is advisable to keep a photocopy or digital copy of the PAN card for emergency purposes.

Yes, a foreign national with a PAN card can claim eligible tax benefits or deductions in India, provided they meet the required criteria and comply with the relevant tax laws and regulations. They may need to file their tax returns and provide supporting documents to avail of these benefits.