Chourasia Sundeep’s Blog

I often receive queries from NRI’s as to how they can obtain PAN. I am writing this blog to answer to their queries.

CBDT clarification

The Directorate of Income Tax (Systems) vide PAN Circular No 4 dated October 11, 2006 has now issued guidelines to its service providers (UTITSL and NSDL) facilitating NRIs, PIOs and OCIs to obtain a PAN without having to provide for a Representative Assessee.
Now, the PAN card may be issued based on the copy of the NRI’s passport as ID proof and copy of passport/copy of bank account in the country of residence as the requisite address proof.
As per the new guidelines, an applicant who is:
a) A citizen of India but residing outside India at the time of making the application; or
b) A foreign citizen; or
c) A person other than an individual (like company or trust or firm etc) having no office of its own in India
should fill the PAN application, as indicated below :
1. AO Code pertaining to International Taxation Directorate should be used. UTITSL and NSDL will provide on their web sites the codes of International Taxation Directorate and advise the applicants to mention the specific AO code out of these codes.

2. Individuals may indicate any address (residential or office, whether Indian or foreign) as the address for communication. A foreign address can be provided if they do not have any Indian address of their own. Such applicants must also provide an email-id for communication.

3. Providing details of Representative Assessee is not mandatory for such applicants.

4. Individual applicants should provide their own recent colour photograph of prescribed size. This is not applicable for other applicants.

5. The application should always be signed by an individual and in the case of non-individuals by an authorized signatory (e.g. director of the company or partner of the firm or trustee of the trust, etc.)

6. The application should be submitted along with the appropriate documents in support of identity and address of the applicant. For individuals, the main document necessary is a copy of the passport. If the applicant has a bank account in India, a copy or the bank passbook may be provided as a proof of local address. Where the foreign address is not available in the passport, a copy of bank account statement in country of residence will suffice the purpose.

A foreign citizen who at the time of application for PAN is located outside India should get the copies attested by the Indian embassy in the country where the applicant is located.

For other applicants, a copy of registration certificate of their country duly attested by the Indian Embassy in the country where applicant is located is necessary.

In case you need my help to obtain PAN for NRI, please follow the link at chourasiaassociates