P
PAN Card Download Guide

PAN for Foreign Citizens / NRIs – Complete Guide

Complete guide for NRIs and foreign citizens to apply for PAN, link with bank accounts, and download e-PAN. Step-by-step instructions, documents, fees, and official links.

2025 Updated
NRI Guide
Foreign Citizens
Step-by-Step

Table of Contents

1. Who Needs PAN as an NRI or Foreigner

PAN Requirements for NRIs and Foreign Citizens

NRIs or foreigners must have a PAN if they meet any of the following criteria

Have taxable income in India (salary, property rent, investments)
Invest in mutual funds, stocks, or bonds
Own property in India
Carry out financial transactions above ₹50,000
Need to file Income Tax Returns (ITR)

2. Benefits of PAN for NRIs / Foreign Citizens

Identification for taxation in India

Facilitates investment in Indian stocks and mutual funds

Required for opening bank accounts or fixed deposits

Helps in property transactions

Enables easy filing of Income Tax Returns

3. Applying for PAN – NRIs / Foreign Citizens

1

Choose the Application Portal

Select between NSDL or UTIITSL for your PAN application

  • NSDL: NSDL NRI PAN Application
  • UTIITSL: UTIITSL NRI PAN Application
2

Fill the Form

Complete the application form with accurate details

  • Select 'Category – Foreign Citizen / NRI'
  • Provide personal details, passport information, and overseas address
3

Upload Required Documents

Submit all necessary documents for verification

  • Proof of Identity, Address, and Date of Birth
  • See documents section for complete list
4

Pay Fees

Complete the payment process

  • Fees for Indian citizens differ from NRIs
  • Online payment available
5

Submit & Note Acknowledgement Number

Complete the application and save tracking details

  • Keep the Acknowledgement Number safe for tracking

4. Documents Required for NRI / Foreigner PAN

Proof of Identity (POI)

Documents that establish your identity

  • Valid FileText
  • Overseas National ID (if applicable)

Proof of Address (POA)

Documents that prove your current address

  • FileText
  • Overseas address proof (utility bill, bank statement, residence certificate)
  • Indian address proof (if available)

Proof of Date of Birth (DOB)

Documents that establish your date of birth

  • FileText
  • Birth Certificate

5. Fees & Charges

Fee Structure

Current fees for NRI and foreign citizen PAN applications

NRIs / Foreign Citizens

₹864 + GST

Payment Methods:

Credit/Debit Card
Net Banking
Demand Draft

6. e-PAN & Online Services

Digital PAN Services

Online services available for NRIs and foreign citizens

e-PAN is available for NRIs and foreigners
Digitally signed PDF is valid for all transactions in India
Can download e-PAN using PAN application number and passport / Aadhaar

7. Linking PAN with Aadhaar or Bank – Special Cases

Aadhaar Linking

Foreign citizens without Aadhaar cannot link PAN with Aadhaar

conditional

Bank Accounts

PAN can be linked with Indian bank accounts, investment accounts, and mutual funds

available

Investment Accounts

NRIs must provide proof of overseas residence along with PAN while opening accounts or investing

required

8. Common Issues and Solutions

IssueSolution
Application rejected due to POI mismatch
Ensure FileText or National ID details match exactly
Delay in PAN processing
Track application online using Acknowledgement Number
e-PAN not received
Check email/spam folder, contact NSDL/UTIITSL helpline
Unable to link PAN with bank
Provide valid Indian address proof if required

10. Quick Actions

Track Your PAN Status

Check the current status of your PAN application

Track Status

Download e-PAN

Get your digital PAN card instantly

Download e-PAN

Link PAN with Aadhaar

Mandatory linking to keep PAN operative

Link Now

11. Important Notices

Important Guidelines

Key points to remember for NRI and foreign citizen PAN applications

Always apply PAN via official portals (NSDL / UTIITSL)
Keep scanned copies of passport, address proof, and Acknowledgement Number ready
Ensure details match exactly with passport or other submitted documents
e-PAN is sufficient for most transactions; physical card may take 15–20 days

12. Conclusion

Obtaining a PAN as an NRI or foreign citizen is essential for compliance with Indian tax laws and for financial transactions in India. By following this guide, NRIs and foreigners can apply, link, and download PAN efficiently, avoiding errors, delays, and penalties.

💡 Remember: Always use official NSDL and UTIITSL portals and maintain proper documentation for smooth processing.

13. FAQs – PAN for NRIs / Foreign Citizens