How to Get PAN Card for NRI — Apply Online, Documents & Linking

Why Do NRIs Need a PAN Card?

A PAN (Permanent Account Number) is mandatory for NRIs who have financial dealings in India. Under the Income Tax Act, 1961, PAN is required for:

• Buying or selling property in India — TDS is deducted at 20–30% without PAN
• Investing in mutual funds, stocks, or fixed deposits — PAN is mandatory for all financial instruments
• Claiming TDS refunds — income earned in India (rent, interest, capital gains) attracts TDS; PAN is essential to file returns and claim refunds
• Opening or maintaining NRE/NRO bank accounts — banks require PAN for KYC compliance
• Receiving inheritance or gifts above ₹50,000 in a financial year

Important: Without a PAN, TDS is deducted at a higher rate (20% or the applicable rate, whichever is higher) under Section 206AA of the Income Tax Act.

If you already have a PAN from before moving abroad, it remains valid — you do not need to apply for a new one. You may need to update your address or details if they have changed.

Which Form Should NRIs Use?

The form depends on your citizenship:

Key distinction: If you hold an Indian passport, use Form 49A regardless of your country of residence. If you hold a foreign passport (even with OCI card), use Form 49AA.

Documents Required for NRI PAN Application

For Indian Citizens Abroad (Form 49A)

Proof of Identity (any one):

• Indian passport (valid or expired within last 3 years)
• Aadhaar card
• Voter ID card

Proof of Address (any one):

• Indian passport showing overseas address
• Bank account statement from the country of residence (not older than 6 months)
• NRE bank account statement showing overseas address
• Residential permit or visa copy

Proof of Date of Birth (any one):

• Passport
• Birth certificate
• Matriculation certificate

For Foreign Citizens / OCI Holders (Form 49AA)

Proof of Identity (any one):

• Passport of the country of residence (mandatory)
• OCI card or PIO card
• Person of Indian Origin (PIO) card issued by the Indian government

Proof of Address (any one):

• Passport of the country of residence
• Bank account statement from the country of residence (not older than 6 months)
• Utility bill from the country of residence (not older than 6 months)
• Registration certificate issued by the Foreigners Registration Office

Note: All documents not in English or Hindi must be accompanied by a certified English translation. Documents must be attested by the Indian Embassy/Consulate, apostilled, or notarised by a notary public in the country of residence.

How to Apply for NRI PAN Card Online

NRIs can apply through two official portals:

Option 1: Via Protean (formerly NSDL)

1. Visit Protean PAN portal
2. Select application type: "New PAN — Indian Citizen (Form 49A)" or "New PAN — Foreign Citizen (Form 49AA)"
3. Fill the form — enter personal details, contact information, and your overseas address as the communication address
4. Upload documents — scanned copies of identity, address, and date of birth proof (JPEG/PDF, max 2MB each)
5. Upload photograph and signature — recent passport-size photo (JPEG, 2–20 KB) and signature (JPEG, 2–20 KB)
6. Pay the fee online via credit card, debit card, or net banking
7. Submit — you will receive an acknowledgement number (a 15-digit number starting with your form type)
8. Send physical documents (if not using Aadhaar-based e-KYC) — print the acknowledgement, paste a photo, sign it, and courier it along with attested document copies to the Protean office in Pune

Protean address for dispatch: NSDL e-Governance Infrastructure Limited, 5th Floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune — 411016

Option 2: Via UTIITSL

1. Visit UTIITSL PAN portal
2. Select "PAN Card for Indian Citizen / Foreign Citizen"
3. Fill the application and upload required documents
4. Pay the fee and submit
5. Courier documents to the UTIITSL processing centre if required

For a detailed walkthrough of the general application process, see our complete PAN card application guide.

Fees for NRI PAN Card

The higher fee for foreign dispatch covers international courier charges. If you provide an Indian address (e.g., a relative's address), the standard domestic fee applies.

Tip: You can opt for an e-PAN (digital PAN) at no extra dispatch cost. The e-PAN is sent to your registered email and is legally valid.

Processing Time

• e-PAN (digital): 7–10 working days after successful verification
• Physical PAN card (Indian address): 15–20 working days
• Physical PAN card (foreign address): 4–6 weeks depending on the destination country

You can track your application status using the acknowledgement number on the Protean portal or UTIITSL portal.

Linking PAN with Aadhaar — NRI Exemptions

As per Section 139AA of the Income Tax Act, PAN-Aadhaar linking is mandatory for resident Indians. However, NRIs are exempt from this requirement.

Key points:

• NRIs who do not have Aadhaar are not required to link PAN with Aadhaar
• NRIs who have Aadhaar (obtained before leaving India) may voluntarily link it but are not penalised for non-linking
• The PAN of an NRI will not be made inoperative for non-linking with Aadhaar
• If you have both PAN and Aadhaar and wish to link them, follow our PAN-Aadhaar linking guide

Note: If your residential status changes back to resident Indian, you must link PAN with Aadhaar within the prescribed deadline to keep your PAN operative.

PAN Card for NRI Minors

NRI minors (below 18 years) can also obtain a PAN card. The application is made by the representative assessee (parent or guardian).

Process:

• Use Form 49A (Indian citizen minor) or Form 49AA (foreign citizen minor)
• The minor's details are filled in the applicant section
• The parent/guardian's details are filled in the representative assessee section
• Documents required: minor's passport or birth certificate, parent's PAN card copy, and parent's passport

Once the minor turns 18, they should apply for a PAN card in their own name or update the existing PAN to remove the representative assessee.

Filing Income Tax Returns as an NRI

If you earn income in India that exceeds the basic exemption limit, you are required to file an income tax return. PAN is mandatory for filing. Check our guide on how to file income tax returns online for the complete process.

Frequently Asked Questions

Can NRIs apply for PAN card from abroad?

Yes. NRIs can apply online through the Protean (NSDL) or UTIITSL portals from anywhere in the world. Documents can be couriered to the processing centre in India.

Is Aadhaar mandatory for NRI PAN card application?

No. Aadhaar is not mandatory for NRIs. You can apply using your passport and overseas address proof. The Aadhaar-PAN linking requirement also does not apply to NRIs.

How long does it take to receive a PAN card abroad?

The e-PAN is emailed within 7–10 working days. Physical PAN cards dispatched to foreign addresses take 4–6 weeks depending on the destination country and postal service.

Can I use my old PAN card if I became an NRI?

Yes. Your PAN remains valid regardless of your residential status. You do not need to apply for a new PAN. However, you should update your address to reflect your current overseas address for correspondence.

What is the fee for NRI PAN card with foreign dispatch?

The fee is ₹1,020 (including GST) when the PAN card is dispatched to an address outside India. For dispatch within India, the fee is ₹107.

Can OCI holders get a PAN card?

Yes. OCI (Overseas Citizen of India) cardholders can apply using Form 49AA. The OCI card serves as valid proof of identity. A PAN card is essential for OCI holders who invest in India or earn income from Indian sources.

Is there a penalty for having two PAN cards?

Yes. Under Section 272B of the Income Tax Act, holding more than one PAN attracts a penalty of ₹10,000. If you have a duplicate PAN, surrender the extra one immediately through the PAN correction/change request process.