PAN Application Procedures For Foreign Nationals In India

Posted by Reading Time: 2 minutes

Apr. 11 – In this article, we describe the proof of identity and proof of address requirements associated with the application of a permanent account number (PAN) for Indian citizens outside of India, foreign citizens located in India, and foreign citizens located outside of India.

Citizen of India located outside India at the time of application for PAN
Indian citizens living outside of India need a copy of their passport as a proof of identity at the time of filing an application for PAN. The individual’s passport, bank account statement in country of residence, and NRE bank account statement can be provided as the proof of address.

Foreign citizen located in India at the time of application for PAN
Overseas citizens living in India need to provide one of the following as proof of identity:

  • Copy of their passport
  • Copy of their person of Indian origin (PIO) card issued by the government of India
  • Copy of their overseas citizen of India (OCI) card issued by Government of India at the time of PAN card application.

To satisfy the proof of address provision, foreign citizens located in India can provide the OCI card issued by the government of India in addition to one of the following:

  • Passport copy
  • Bank account statement in India
  • Residential permit issued by the State Police Authorities
  • PIO card issued by the government of India
  • NRE bank account statement

However, if the application comprises of an office address in India by overseas citizens, then it is mandatory provide all four documents mentioned below as proof for office address in addition to the above proof of residence:

  • Copy of visa granted
  • Copy of appointment letter/contract from Indian company
  • Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letterhead mentioning the PAN of the employer
  • Copy of PAN card for the PAN mentioned in the employer’s certificate

Foreign citizen located outside India at the time of application for PAN
Overseas citizens living outside of India need to provide one of the following as proof of identity:

  • Passport copy
  • Signed and approved National ID by Indian Embassy/Consulate/High Commission/Apostille
  • PIO card issued by the Indian government
  • OCI card issued by the Indian government

To satisfy the proof of address provision, foreign citizens located outside of India can provide the OCI card issued by the government of India in addition to one of the following:

  • Passport copy
  • Bank account statement approved by the Indian Indian Embassy/Consulate/High Commission/Apostille
  • PIO card issued by the Indian government
  • NRE bank account statement

Additionally, those individual who don’t have offices in India will have to provide one of the following:

  • A copy of their registration in India or of approval granted to set up an office in India by the Indian Authorities
  • A copy of the registration certificate of their country duly approved by the Indian Embassy or High Commission or Consulate in the country where applicant is located or native of

Dezan Shira & Associates is a boutique professional services firm providing foreign direct investment business advisory, tax, accounting, payroll and due diligence services for multinational clients in India. For more information, please contact india@dezshira.com, visit www.dezshira.com, or download the firm’s brochure here.