How Can NRIs and Foreign Citizens Apply for a PAN Card?

Who is an NRI, and who is a foreign citizen, for PAN?

For the PAN form, only one thing matters: which passport you hold. Where you live changes the documents and some rules, but not the form.

These forms replaced Forms 49A and 49AA on 1 April 2026, under the Income-tax Rules, 2026. The Income Tax Department lists Form 93 as the form "for Individuals (Indian Citizen, NRI & RNOR)". Form 95 is for foreign individuals who need a PAN for transactions in India. All new PAN forms 93–96 explained →

Why would you need a PAN while living abroad?

Common reasons are buying or selling property in India, investing in mutual funds or shares, opening some bank accounts, and filing an Indian tax return. Without a PAN, tax is usually deducted at a higher rate on payments to you. In certain transactions, a person without a PAN gives a declaration on Form 97 instead (it replaced Form 60).

Which documents do NRIs and foreign citizens need?

You need proof of identity, address and date of birth. One document, such as a passport, can cover all three. This list follows the Income Tax Department's document table (Annex G) and its FAQs on Forms 93 and 95.

NRIs and RNORs (Form 93)

Foreign citizens and OCI holders (Form 95)

What does "attested" mean here?

Foreign national IDs, Taxpayer IDs and birth certificates must be certified in one of three ways:

• an apostille, if your country signed the 1961 Hague Apostille Convention;
• attestation by the Indian embassy, high commission or consulate in your country;
• attestation by authorised officials of overseas branches of scheduled banks registered in India.

More on each document: Documents required for PAN →

How much does a PAN cost from abroad, and how do you pay?

The fee depends on where the card is posted, not on your citizenship. All amounts include GST.

The Income Tax Department's PAN page adds an e-Sign charge of ₹5.90 for digital applications. Protean's Form 95 page lists the e-PAN-only fee only for an Indian address. If you are a foreign citizen with a foreign address, the portal shows whether e-PAN only is offered.

Paying from outside India

• If your address is foreign, Protean accepts a credit card, debit card or net banking, or a demand draft payable at Mumbai in favour of "Protean – PAN".
• Card and net banking work only for a listed set of countries. If yours isn't listed, Protean asks you to contact them.
• Write your name and acknowledgement number on the back of a demand draft.
• A demand draft must reach Protean with your signed acknowledgement and documents.
• For card or net banking, the payer must be you or an immediate family member.

Do NRIs need Aadhaar for a PAN?

No. The official FAQ says Aadhaar is mandatory "for all except cases under exempted category". Under the PAN–Aadhaar rules, non-residents and people who are not Indian citizens are in the exempted groups. So an NRI or foreign citizen can apply without Aadhaar.

If you do have an Aadhaar, you may give it. It counts as proof of identity and address, but not of date of birth. Indian citizens abroad can also get Aadhaar on a visit to India; see Aadhaar for NRIs and OCI holders.

Can you apply paperless without an Indian mobile number?

It depends on the mode. Protean offers three paperless options:

Protean's Form 95 page lists only DSC with scanned documents as the paperless choice for foreign citizens. Without Aadhaar or a DSC, plan on the courier route. The portal shows which modes fit your form, so check there before you start.

Instant e-PAN needs a valid Aadhaar with a linked mobile number, so foreign citizens can't use it. How Instant e-PAN works →

How do you apply for a PAN from abroad?

These steps follow Protean's process. UTIITSL works in a similar way; check its fee screen before you pay. Keep your passport, address proof and (for Form 95) TIN ready.

1. Choose the right form

   On Protean, go to onlineservices.proteantech.in → PAN → Apply Online. On UTIITSL, go to pan.utiitsl.com. Pick the new-PAN form for an Indian citizen (Form 93) or a non-citizen (Form 95). Enter your name, email and mobile.

   You'll know it worked when a token number appears on screen. Note it down: it lets you save and finish later.

2. Fill the form exactly as on your passport

   Use the name and date of birth printed on your passport. Give your foreign address as the communication address if you want the card posted abroad. NRIs and RNORs must enter a passport number; Form 95 applicants must enter their TIN. Enter your mobile number with its country code.

   The portal helps you pick an AO code (the code of your tax office). Non-residents may come under international taxation offices. If you are unsure which code to choose, ask Protean or UTIITSL before you submit.

   If the portal shows a format error: correct the field it names and submit again.

3. Prepare your documents

   Match the document table. Make sure the name is the same on the form, ID proof and address proof. Get any foreign national ID, TIN document or birth certificate apostilled or attested before you send it.

   If your bank statement shows a short or different name: use your passport as address proof instead, if it carries your current address.

4. Choose card or e-PAN only, then pay

   Check the fee table. Pay by card or net banking if your country is listed, or by demand draft payable at Mumbai.

   You'll know it worked when you get an acknowledgement showing a 15-digit acknowledgement number. Save or print it.

   If the payment fails: don't start a new application. Check whether the amount was debited, then use your token number to return and try another card or the demand draft option.

5. Sign digitally, or courier the papers

   If you signed with a DSC or e-Sign, nothing needs to be posted. Otherwise print the acknowledgement and paste two recent colour photos. Sign across the left photo so the signature touches both photo and form. Keep the right photo clean.

   Send it with your document copies (and any demand draft) to: Income Tax PAN Services Unit, Protean eGov Technologies Ltd, 4th Floor, Sapphire Chambers, Baner Road, Baner, Pune 411045. Write "APPLICATION FOR PAN – N-[15-digit acknowledgement number]" on the envelope. Protean's pages show more than one Pune address, so if your acknowledgement prints a different one, use that.

   Papers must reach Protean within 15 days of the online application. Use a tracked international courier and send early.

6. Track your application

   Track with the 15-digit acknowledgement number on Protean, or the coupon number on UTIITSL. You can also call Protean on 020-27218080 (dial +91 20 2721 8080 from abroad). Check PAN application status →

How do you receive the PAN card or e-PAN abroad?

Once the PAN is allotted, you get an e-PAN by email. An e-PAN is a digitally signed electronic PAN. It is valid on its own, so you can use it straight away for banks, brokers or property deals.

If you paid for a card to a foreign address, it is sent by post to the address you gave. International post can take a while, and we can't give you a firm delivery time. If you chose e-PAN only, no card comes; you can order one later as a reprint.

Do NRIs need to link PAN with Aadhaar, and why do some NRI PANs show "inoperative"?

Non-residents and non-citizens are exempt from PAN–Aadhaar linking. Residents of Assam, Jammu and Kashmir and Meghalaya, and people aged 80 or more, are also exempt.

Why it happens

In July 2023, the Income Tax Department explained the problem, as reported by news outlets. It decided residential status from two things. Did you file an income tax return in any of the last three assessment years? Or did you tell your Jurisdictional Assessing Officer (JAO) your status? NRIs who had done neither were treated as residents. Their unlinked PANs were made inoperative.

The same applied to OCI holders and foreign citizens who applied as residents and never updated their status. The department also said you can still file a tax return with an inoperative PAN.

An inoperative PAN means no tax refund, no interest on refunds for that period, and higher TDS or TCS. Inoperative PAN: effects and reactivation →

1. Check whether your PAN is inoperative

   Use the "Verify Your PAN" or "Link Aadhaar Status" service on incometax.gov.in. Our guide shows how to verify a PAN online. A bank or broker may also tell you, for example when TDS goes up.

   You'll know it worked when the portal shows your PAN as active, or tells you it is inoperative.

2. Find your Jurisdictional Assessing Officer

   Your JAO (also called AO) is the tax officer linked to your PAN. The e-Filing portal has a "Know Your AO" service. Find your AO code and jurisdiction →

3. Ask the JAO to update your residential status

   Write to the JAO with your PAN and documents that show you live abroad. Useful examples are passport pages with travel stamps, a visa or residence permit, and an overseas tax residency certificate. We haven't seen an official list, so give what clearly shows your stay outside India.

   If you get no reply: follow up in writing, and keep copies. A CA (chartered accountant) can also take this up for you.

Filing your Indian income tax return as a non-resident, when you have income in India, also puts your status on record. If you move back to India and become resident, linking will likely apply to you again. Link PAN with Aadhaar →

How do you update your address or details on PAN after moving abroad?

Changes to your PAN data, such as a new foreign address, name or photo, go through Form CR-01 on Protean or UTIITSL. A card posted to a foreign address costs more than one posted in India; the portal shows the fee before you pay. Give proof of the new address from the document table. How PAN correction works →

Residential status is different. The department's 2023 clarification, as reported, asks people to tell their JAO, as shown above.

What if you lose your PAN card while abroad?

Your PAN number doesn't change. Don't apply for a new PAN; holding two PANs is not allowed. Instead:

• Download the e-PAN from Protean or UTIITSL to your email. Download e-PAN →
• Order a reprint of the card. It costs ₹959 to a foreign address and ₹50 in India. Reprint a lost PAN →
• Forgot the number? Look in old tax returns, bank or broker statements, or use the e-Filing services. Find your PAN number →

What can go wrong, and how do you fix it?

Bottom line

Your passport decides the form: Indian citizens abroad use Form 93, and OCI holders and other foreign citizens use Form 95 with a TIN. You don't need Aadhaar. Pay at most ₹1,017, or ₹72 for e-PAN only. If an existing PAN shows inoperative, get your residential status updated by your JAO. For help, call Protean on 020-27218080 or UTIITSL on 033-40802999.