Issue of PAN to persons outside India and foreign citizens

Following guidelines are issued by Income Tax Dept. to facilitate the allotment of PAN to citizens of India residing outside India, foreign citizens and other persons (like companies/trusts/firms) Service provider means company authorized to issue PAN card of behalf of Income Tax department e.g. UTI Technologies, NSDL.

I. Citizens of India residing outside India and foreign citizens Service providers shall accept applications from these categories of natural persons (individuals), without insisting on details of a representative assessee. Details of addresses and proofs required for identity and address in such cases will be as per enclosed below.
II. Other persons (like companies/trusts/firms) having no office of their own in India: Service providers shall accept applications from these categories of applicants, without insisting on details of a representative assessee. Details of addresses and proofs required for identity and address in such cases will be as per enclosed below.

Service providers should advise applicants in the above mentioned categories to clearly indicate the address at which the PAN card and other communication should be sent in column 6 of Form No.49A, and also to invariably mention their email id in column 7 of Form No.49A. Service providers are permitted to charge applicants courier charges for PAN cards required to be delivered abroad, in addition to the application fee of Rs.60 plus applicable service tax. Details of service charges and delivery time shall be put up on the web-sites of the respective service providers

Codes 99 and 999999 should be entered for State and PIN fields respectively for the class of PAN applicants not having Indian address. However, actual foreign ZIP / PIN code should be populated in any of the 5 address fields (preferably last) along with the name of the country.

Service providers should also place on their respective web-sites the available Assessing Officer (AO) codes of International Taxation Directorate and advise the applicants to mention AO code out of these codes. However, if no AO code is mentioned in the application or the AO code mentioned is other than of International Taxation Directorate, then the first international taxation Assessing Officer of Delhi may be used as default AO code.

These guidelines are applicable only for the purpose of allotment of PAN to the categories of persons specified above.

Indian Citizen at the time of application for PAN located: outside India -

• ID Proof - Copy of passport
  
• Address Proof - Copy of passport;copy of bank account in country of residence
  
• 
  

Foreign Citizen - At the time of application for PAN located In India

• ID Proof Copy of passport
  
• Address Proof Copy of passport;copy of bank account in India
  
• 
  

Foreign Citizen - At the time of application for PAN located Outside India

• ID Proof Copy of passport, duly attested by Indian Embassy in the country where applicant is located
  
• Address Proof Copy of passport, duly attested by Indian Embassy in the country where applicant is located; copy of bank account in country of residence
  
• 
  

All the above cases - Photo of Applicant, Signature of Applicant - Required (Representative Assessee Not required)