A new PAN application form has been introduced by the Income Tax Department for allotment of PAN to Non-residents (NRI). CBDT has prescribed in notification no. 56 dated 17^th October, 2011 that new application forms i.e. form 49AA is effective from 8^th April, 2012 for providing PAN to any Non-Resident and also determines the documents as proof of identity and address for persons applying for PAN.

Procedure for PAN Application

• Firstly go to the NSDL website.
• After that click on PAN Card – PAN Card Applications.
• Enter into the application –New form for Foreign Citizens (Form 49AA).
• Then go for Online Application for New PAN (Form 49AA).
• After that select your category (e.g., Individual) mentioned at the end.
• After selecting the category Form 49AA will appear on your screen. You are required to fill your personal information in that form.
• Payment to be made as prescribed in the form by the foreign citizen.
• Finally, submit the form for application.

Fees for PAN application

The fee for PAN application (w.e.f. 1st April, 2012) has been changed to Rs. 96 (For dispatch outside India Rs. 962).

Documents required for “Identity” & “Address” proof

Any of the following documents will be served as an “Identity proof”

• Copy of passport
• Copy of person of Indian origin card issued by Government of India
• Copy of Overseas Citizenship of India Card issued by Government of India
• Copy of other national or Citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” or by Indian Embassy or High Commission in the country in which the applicant is located.

Any of the following documents shall be served as an “Address proof”

• Copy of passport
• Copy of person of Indian origin card issued by Government of India
• Copy of Overseas Citizenship of India Card issued by Government of India
• Copy of Bank Account statement in the  country of residence
• Copy of registration certificate issued by the Foreigner’s Registration Office showing the Indian address
• Copy of other national or Citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” or by Indian Embassy or High Commission in the country in which the applicant is located.
• Copy of Non-resident External bank account statement in India
• Copy of certificate of residence in India or residential permit issued by the State Police Authority.
• Copy of visa granted and copy of appointment letter or contract from Indian Company and Certificate (in original) of Indian address issued by the employer.