Basic details relating to procuring of PAN (Permanent Account Number) in India by Income Tax Department

1. The requirements for NRI / Foreign Citizen PAN Card (Permanent Account Number)
Niraj D Mahajan & Co.
Chartered Accountants
Pune, India
application:
1. Any one of the document from below as proof of Identity
a. Copy of Passport
b. Copy of Person of Indian Origin (PIO)
c. Copy of Overseas Citizen of India (OCI)
d. Other National ID attested by Indian Embassy/Consulate/High Commission / Apostille
2. Any one of the document from below as proof of Address
a. Copy of Passport
b. Copy of PIO
c. Copy of OCI
d. Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille (Eg.
Driving License / Latest Bank Statement)
3. Two colour recent photos of applicant (Size 3.5 X 2.5cm) (Please note that in the
photograph both ears and eyes should be visible in the photograph and the photograph should
be without spectacles). The background of the photograph should not be of black colour.
Also note that the signed PAN application form and supporting documents are required to be
submitted physically (As in soft copy/scanned copy not allowed) to the Indian Tax
Authorities.
The above points are only highlighters of the PAN application process. It is highly advisable to
hire a consultant who can handle your PAN Application smoothly. NRIs are under impression
that the government processes are simpler and user-friendly. Some of our clients from USA
tried to apply for PAN themselves since it was easy to understand the process and apply

2. online. Due to mismatch in documents and some incorrect data, their PAN card applications
got stuck and nothing could be done about it. It is always better to hire a local consultant as
they can deal better by meeting personally the Department personnels as required which
NRIs cant do over the phone.
The detailed list of documents required by various foreign/NRI citizens is as below:
Foreign Citizen
Category of Applicant Proof of Identity
Niraj D Mahajan & Co.
Chartered Accountants
Pune, India
Proof of Address
Citizen of India located
outside India at the time of
application for PAN.
Copy of passport  Passport or,
 Bank account statement
in country of residence or
 NRE bank account
statement**
Foreign Citizen located in
India at the time of
application for PAN
 Copy of Passport or
 Copy of Person of Indian
Origin (PIO) card issued
by Government of India
or
 Copy of Overseas Citizen
of India (OCI) card issued
by Government of India
 Copy of Passport or
 Copy of Bank account
statement in India or
 Copy of Residential
permit issued by the
State Police Authorities
or
 Copy of Registration
certificate issued by the
Foreigner's Registration
Officer or
 Copy of Person of Indian
Origin (PIO) card issued
by Government of India
or
 Copy of NRE bank
account statement**
 Copy of Overseas Citizen
of India (OCI) card issued
by Government of India
In case ‘Office Address (of India)’
is mentioned in application made
by foreign citizens , then it is
mandatory to provide all Three
documents mentioned below as

3. Niraj D Mahajan & Co.
Chartered Accountants
Pune, India
proof for office address in
addition to the above residence
proof:
 Copy of appointment
letter/contract from
Indian Company +
 Certificate (in original) of
address in India of
applicant issued by
authorized signatory of
employer on employer’s
letter head mentioning
the PAN of the employer
+
 Copy of PAN card for the
PAN mentioned in the
employer’s certificate.
Foreign Citizen located
outside India at the time of
application for PAN
 Copy of Passport or
 Other National ID
attested by Indian
Embassy/Consulate/High
Commission/Apostille or
 Person of Indian Origin
(PIO) card issued by
Government of India or
 Copy of Overseas Citizen
of India (OCI) card issued
by Government of India
 Copy of Passport or
 Other National ID
attested* by Indian
Embassy/Consulate/High
Commission/Apostille or
 Bank account statement
in country of residence,
duly attested by Indian
Embassy/High
Commission / Consulate /
Apostille in the country
where applicant is
located or
 Person of Indian Origin
(PIO) card issued by
Government of India or
 NRE bank account
statement**
 Overseas Citizen of India
(OCI) card issued by
Government of India
Other than Individual having  Copy of registration in India or of approval granted to set

4. no office of their own in
India
Niraj D Mahajan & Co.
Chartered Accountants
Pune, India
up office in India by Indian Authorities or
 Copy of registration certificate of their country duly
attested * by Indian Embassy/ High Commission or
Consulate in the country where applicant is located
In case the applicant mentions address of ‘Indian tax consultant’
as “care of” address then the original power of attorney notarized
/ attested* by Indian Embassy/ High Commission or Consulate
located in the country where applicant is located, which
specifically mentions that ‘Indian tax consultant’ is authorized to
accept notices from Income tax Department on behalf of the
applicant should also be provided..
Note:
*Documents certified by ‘Apostille’ in respect of countries which are signatories to the Hague
Apostille Convention of 1961 are also accepted.
** showing at least two customer induced transactions in last six months period and duly
attested by Indian Embassy / Consular office / High commis sion or Apostille or by the manager
of the bank in which the account is held. The applicant may be a joint holder.

5. Contact Us
Niraj D Mahajan & Co.
Chartered Accountants
E: nirajdmahajan@gmail.com
M:+91 98 600 92752
Pune
1st Floor, ‘Samarth Prasad’, 253/254, Behere Classes Lane,
Opp Bhidaye Hospital, L B Shastri Road, Sadashiv Peth, Pune 411 030, India
Lonavala
37/A, Datta Society,
Nangargaon, Lonavala – 410 401, India
You may also visit my online profile on LinkedIn at: NDM work profile
Niraj D Mahajan & Co.
Chartered Accountants
Pune, India