How to Apply for PAN for Foreigners

The Permanent Account Number (PAN) is a unique 10-character alphanumeric identifier issued by the Income Tax Department of India. It serves as a critical financial identifier for all tax-related activities in India, including opening bank accounts, investing in securities, purchasing property, and receiving income from Indian sources. For foreigners—whether they are non-resident Indians (NRIs), persons of Indian origin (PIOs), foreign nationals working in India, or individuals with financial interests in the country—obtaining a PAN is often a mandatory requirement to comply with Indian tax regulations. This guide provides a comprehensive, step-by-step walkthrough on how to apply for a PAN as a foreigner, covering eligibility, documentation, application methods, common pitfalls, and best practices to ensure a smooth and successful process.

Many foreigners assume that since they are not Indian citizens, they are exempt from PAN requirements. However, Indian tax law mandates that any individual or entity receiving taxable income in India—regardless of nationality—must possess a PAN. Failure to obtain one can lead to delayed transactions, higher tax deductions at source (TDS), inability to open bank accounts, or even legal complications during audits. Understanding the process, preparing accurate documentation, and following official procedures are essential to avoid unnecessary delays or rejections.

This guide is designed for foreign nationals, including expatriates, international students, investors, and business owners, who need to apply for a PAN. Whether you are applying from within India or from abroad, this tutorial will walk you through every phase of the application process with clarity, precision, and practical advice tailored to your unique situation.

Step-by-Step Guide

Step 1: Determine Your Eligibility

Before initiating the application, confirm that you meet the criteria for PAN issuance as a foreigner. The Income Tax Department of India allows PAN applications from the following categories of foreign nationals:

• Foreign citizens employed in India (e.g., expatriate professionals, consultants, or contract workers)
• Foreign investors holding shares in Indian companies
• Non-resident Indians (NRIs) and persons of Indian origin (PIOs) with financial transactions in India
• Foreign entities (companies, trusts, or partnerships) with income sources in India
• Foreign students enrolled in Indian educational institutions receiving scholarships or stipends
• Individuals purchasing or selling property in India
• Foreigners receiving royalty, interest, or other income from Indian sources

If you fall into any of these categories and are engaged in financial activity that generates taxable income in India, you are required to apply for a PAN. Even if your income is below the taxable threshold, having a PAN simplifies compliance and avoids complications in future transactions.

Step 2: Choose the Correct Application Form

Foreigners must use Form 49AA, which is specifically designed for non-residents and foreign citizens. Do not use Form 49A, which is intended for Indian citizens. Form 49AA is available in both physical and online formats.

To access the form online, visit the official NSDL e-Governance portal at https://www.tin-nsdl.com or the UTIITSL website at https://www.utiitsl.com. Both agencies are authorized by the Income Tax Department to process PAN applications. On either site, navigate to the “Apply for PAN” section and select “Form 49AA” under the “Foreign Citizens” category.

Alternatively, you can download the printable PDF version of Form 49AA from the official Income Tax Department website (https://www.incometax.gov.in) and fill it manually. However, online submission is strongly recommended due to its efficiency, reduced error rates, and faster processing times.

Step 3: Gather Required Documents

Document preparation is one of the most critical steps in the PAN application process. Foreign applicants must provide proof of identity (POI), proof of address (POA), and proof of date of birth (PODB). Unlike Indian citizens, foreigners cannot use standard Indian documents such as Aadhaar or voter ID. Instead, you must submit internationally recognized documents that are attested or notarized where required.

Proof of Identity (POI): Acceptable documents include:

• Passport (most commonly accepted and preferred)
• Overseas Citizen of India (OCI) card
• Person of Indian Origin (PIO) card (if still valid)
• Copy of visa with valid residence permit (if applicable)

Proof of Address (POA): Acceptable documents include:

• Foreign passport with current address
• Residence permit issued by the host country
• Bank statement from a foreign bank (not older than 3 months)
• Utility bill (electricity, water, or telephone) from the home country (not older than 3 months)
• Letter from employer or educational institution in India on official letterhead, confirming your residential address in India

Proof of Date of Birth (PODB): Acceptable documents include:

• Passport (most widely accepted)
• Birth certificate issued by a recognized authority in your home country
• Driver’s license with date of birth (if issued by a recognized government body)

Important Note: All documents submitted must be either original or certified copies. If your documents are not in English, you must provide a certified English translation. The translation must be done by an authorized translator or notary public and stamped accordingly. In some cases, the Indian embassy or consulate in your home country may provide attestation services.

Step 4: Complete Form 49AA Accurately

When filling out Form 49AA, pay close attention to the following fields:

• Name: Enter your name exactly as it appears in your passport. Use your full legal name. Avoid abbreviations unless they are officially recognized.
• Date of Birth: Provide the date in DD/MM/YYYY format. Double-check against your passport or birth certificate.
• Country of Citizenship: Select your country from the dropdown list. Do not leave this blank.
• Address: Provide your current residential address. If you are residing in India, use your Indian address. If you are applying from abroad, use your foreign address. Ensure it matches your POA document.
• Telephone Number and Email: Provide a valid contact number and email address. This is crucial for receiving communication regarding your application status.
• Reason for Applying: Select the most appropriate reason from the list (e.g., “Employment in India,” “Investment in India,” “Business Purpose”).
• Signature: Sign in the designated space. If submitting online, you will be prompted to upload a scanned copy of your handwritten signature on white paper.

Common mistakes to avoid:

• Using nicknames or informal names
• Mismatch between name on application and passport
• Providing outdated or unverified addresses
• Leaving fields blank or marking “N/A” without justification

Once completed, review the form thoroughly. Any discrepancy can lead to rejection or delays of several weeks.

Step 5: Submit the Application Online or Offline

You have two options for submission: online or offline. Online submission is faster, more secure, and recommended for most applicants.

Online Submission Process:

1. Visit the NSDL or UTIITSL website and select “Apply for PAN – Foreign Citizen.”
2. Fill out the form digitally using the online portal. All fields are mandatory.
3. Upload scanned copies of your documents in PDF or JPEG format. Ensure files are clear, legible, and under 100 KB each.
4. Review all entered data and uploaded documents.
5. Pay the application fee online using credit/debit card, net banking, or UPI. The fee for foreign applicants is ₹1,020 (including GST) if the PAN is to be dispatched to an Indian address, and ₹1,070 if dispatched to a foreign address.
6. After successful payment, you will receive an acknowledgment number. Save this for future reference.
7. Your application will be processed within 15–20 working days. You will receive an SMS or email notification when your PAN is generated.

Offline Submission Process:

1. Print and complete Form 49AA manually.
2. Attach self-attested photocopies of all required documents.
3. Include a demand draft or cheque for the applicable fee (₹1,020 or ₹1,070) drawn in favor of “NSDL-PAN” or “UTIITSL-PAN,” payable at Mumbai.
4. Send the completed form and documents to the NSDL or UTIITSL address listed on their official websites.
5. Retain a copy of all submitted materials and the courier receipt for tracking purposes.

Offline applications typically take 25–30 working days to process and are more prone to delays due to postal issues or document mismatches.

Step 6: Track Your Application Status

After submission, you can track your PAN application status using the acknowledgment number provided at the time of submission.

To track online:

• Go to the NSDL or UTIITSL website.
• Select “Track PAN Application Status.”
• Enter your acknowledgment number and captcha.
• Click “Submit.”

You will see one of the following statuses:

• Pending: Application received but not yet processed.
• Under Processing: Documents are being verified.
• Dispatched: PAN card has been printed and sent via post.
• Issued: PAN has been generated and dispatched.

If your status remains “Pending” for more than 15 days, contact the support team via the official portal’s query form. Do not call helplines or send unsolicited emails—use only the official channels to avoid scams.

Step 7: Receive and Verify Your PAN

Once your PAN is issued, you will receive a physical PAN card via postal mail. The card will display your name, photograph, date of birth, and the 10-digit PAN number. For online applicants, you can also download an e-PAN card in PDF format from the NSDL or UTIITSL portal using your acknowledgment number and date of birth.

Verify the following details on your PAN card:

• Name spelling matches your passport exactly
• Date of birth is correct
• PAN number is 10 characters long (e.g., ABCDE1234F)
• Photograph is clear and matches your current appearance

If you notice any errors, immediately file a correction request using Form 49AA (for changes) or the online correction portal. Do not use the card if details are incorrect—this can cause issues during banking or tax filings.

Best Practices

Start Early

Processing times can vary based on document verification, especially for foreign applicants. Begin your application at least 6–8 weeks before you need the PAN for any financial transaction. Delays in document attestation or postal delivery can extend timelines significantly.

Use Official Channels Only

Be wary of third-party websites or agents claiming to expedite PAN applications for a fee. Only use the official portals of NSDL and UTIITSL. Unauthorized intermediaries may collect your personal data, charge excessive fees, or submit incorrect information, leading to rejection or identity theft.

Ensure Document Authenticity

Always submit original or certified documents. Photocopies without attestation are often rejected. If your documents are in a language other than English, obtain a certified translation. A notarized translation carries more weight than a simple translation.

Double-Check All Information

Even a single typo in your name or date of birth can result in rejection. Cross-check every field against your passport. Use uppercase letters for names as they appear on official documents. Avoid using initials unless they are part of your legal name.

Keep Digital and Physical Copies

Save scanned copies of all submitted documents, the acknowledgment receipt, and your PAN card. Store them securely in the cloud and on a physical drive. You may need these for future tax filings, visa applications, or bank verifications.

Update Your Address if You Relocate

If you move from your home country to India (or vice versa) after submitting your application, notify NSDL/UTIITSL immediately using the change of address form. Failure to update your address may result in your PAN card being sent to an incorrect location.

Use the e-PAN for Immediate Needs

Once your PAN is generated, you can download the e-PAN as a PDF. This digital version is legally valid for all purposes, including opening bank accounts or filing tax returns. You do not need to wait for the physical card to begin using your PAN.

Retain Proof of Submission

If you apply offline, keep the courier receipt and proof of payment. In case your application is lost in transit, this documentation will help you initiate a trace or reapplication.

Tools and Resources

Official Portals

• NSDL e-Governance – PAN Services: https://www.tin-nsdl.com
• UTIITSL – PAN Services: https://www.utiitsl.com
• Income Tax Department – PAN Portal: https://www.incometax.gov.in

These portals offer downloadable forms, application tracking, e-PAN downloads, and FAQs. Always refer to these sites for the most current information.

Document Translation Services

If your documents are not in English, use certified translation services. Reputable providers include:

• Local embassy or consulate translation services
• ATA-certified translators (for U.S. citizens)
• Government-approved translators in your home country

Ensure the translator includes a signed and stamped certification stating the translation is accurate and complete.

Document Scanning Tools

Use high-resolution scanning apps to ensure your documents are clear and legible:

• Adobe Scan (iOS/Android)
• Microsoft Lens (iOS/Android/Windows)
• CamScanner (iOS/Android)

Save files in PDF format with a resolution of at least 300 DPI. Avoid blurry, dark, or cropped images.

Document Checklist Template

Create a personal checklist before submitting your application:

• ☐ Completed Form 49AA
• ☐ Copy of Passport (bio page and visa page if applicable)
• ☐ Proof of Address (not older than 3 months)
• ☐ Proof of Date of Birth
• ☐ Certified English Translation (if documents are not in English)
• ☐ Payment Receipt
• ☐ Signed Photograph (if required)
• ☐ Acknowledgment Number Saved

Online PAN Verification Tool

After receiving your PAN, verify it using the official Income Tax Department’s PAN verification tool:

https://www.incometax.gov.in/iec/foportal/verify-pan

This tool confirms whether your PAN is active and correctly registered in the government database.

Real Examples

Example 1: American Expatriate Working in Bangalore

Sarah, a U.S. citizen, was hired by a tech company in Bangalore on a 2-year contract. Her employer required her to obtain a PAN to process her salary and deduct TDS. Sarah followed these steps:

• Downloaded Form 49AA from NSDL’s website.
• Used her U.S. passport as POI and PODB.
• Submitted her Bangalore rental agreement (signed by landlord and stamped) as POA.
• Provided a certified translation of her U.S. birth certificate, as it was not in English.
• Applied online, paid ₹1,020, and uploaded scanned documents.
• Received her PAN via email within 18 days and downloaded the e-PAN to provide to her employer.

She later used the same PAN to open an Indian bank account and file her annual tax return.

Example 2: German Investor Buying Property in Mumbai

Michael, a German national, purchased a residential apartment in Mumbai. Under Indian law, property transactions above ₹50 lakh require PAN. Michael applied as follows:

• Used his German passport for identity and date of birth.
• Submitted a bank statement from his German bank (with address) as proof of address.
• Applied offline via a registered PAN facilitation center in Frankfurt, which assisted with document attestation.
• Received his physical PAN card by mail in Germany after 27 days.
• Provided the PAN to his property lawyer to complete the registration process.

He later used the PAN to pay property tax and register the property under his name.

Example 3: International Student Receiving Scholarship in Delhi

Lina, a Nigerian student on a scholarship at Delhi University, received a monthly stipend exceeding ₹2,500. The university required her to have a PAN for disbursement. Lina applied as follows:

• Used her Nigerian passport as POI and PODB.
• Submitted her university enrollment letter with hostel address as POA.
• Applied online using her email and Indian mobile number (provided by university).
• Received her e-PAN within 12 days and submitted it to the finance department.

Her scholarship payments were processed without delays, and she later used the PAN to open a savings account with a local bank.

FAQs

Can a foreigner apply for PAN without an Indian address?

Yes. Foreigners can apply using their foreign residential address. However, if you are currently residing in India, you must provide your Indian address as your current communication address. The PAN card will be sent to the address you specify in Form 49AA.

Is a photograph mandatory for foreigners applying for PAN?

Yes. A recent passport-sized photograph with a white background is required. The photograph must be signed across the corner by the applicant. For online applications, upload a clear JPEG file (not older than 6 months).

Can I apply for PAN from outside India?

Yes. You can apply for PAN from anywhere in the world using the online portal. You must provide a valid foreign address and ensure all documents are properly attested or translated.

How long does it take to get a PAN as a foreigner?

Online applications typically take 15–20 working days. Offline applications may take 25–30 days. Processing times may extend during peak seasons or if documents require additional verification.

What if my name on the passport is different from my legal name?

Your PAN application must reflect your legal name as it appears on your passport. If you use a different name in daily life, you may apply for a name change later using Form 49AA, but the initial application must match your passport exactly.

Can I use my driver’s license as proof of identity?

Only if it is issued by a recognized government authority and includes your photograph and date of birth. A passport is always preferred. If you submit a driver’s license, you must also provide additional proof of address.

Do I need to pay income tax just because I have a PAN?

No. Having a PAN does not automatically mean you owe taxes. It is simply a tax identification number. You are only liable for tax if you earn income in India that exceeds the taxable threshold.

Can I apply for PAN for my child who is a foreign citizen?

Yes. Minors can apply for PAN. The application must be made by a parent or legal guardian, who must submit their own identity and address proof along with the child’s birth certificate and passport.

What if my PAN application is rejected?

If your application is rejected, you will receive an email or SMS explaining the reason. Common causes include mismatched documents, unclear scans, or incomplete information. You can reapply by correcting the errors and resubmitting.

Is the PAN card valid indefinitely?

Yes. Once issued, a PAN is valid for life and does not expire. However, you must update your details (address, name, etc.) if they change.

Conclusion

Applying for a Permanent Account Number as a foreigner may seem complex at first, but with proper preparation and attention to detail, the process is straightforward and manageable. The key to success lies in understanding the requirements, using the correct form (Form 49AA), submitting accurate and certified documents, and applying through official channels. Whether you are an expatriate working in India, a foreign investor, or a student receiving income from Indian sources, obtaining a PAN is not just a bureaucratic formality—it is a vital step toward legal and seamless financial integration in India.

By following the step-by-step guide outlined in this tutorial, adhering to best practices, and leveraging the recommended tools and resources, you can avoid common pitfalls and ensure your PAN application is processed swiftly and without complications. Remember: accuracy, authenticity, and timeliness are your greatest allies. Do not delay—start your application early, verify every detail, and keep copies of everything.

Once you receive your PAN, you unlock access to essential financial services in India—from banking and investing to property transactions and tax compliance. It is your gateway to participating fully in India’s economy, regardless of your nationality. With this guide as your roadmap, you are well-equipped to navigate the process confidently and successfully.