Pan Card Form 49AA for foreign citizens

What is Pan Card Form 49AA for foreign citizens?

Form 49AA is used by foreign citizens or foreign entities (non-residents, foreign companies, or organizations) to apply for a Permanent Account Number (PAN) in India. It is governed by Rule 114 of the Income Tax Rules, 1962, and is mandatory for foreign investors or entities conducting financial transactions in India.

Difference Between 49A & 49AA

Documents Required for Form 49AA (Foreign Citizens & Entities)

For Foreign Individuals:

1. Proof of Identity (any one):

• Valid passport
• OCI (Overseas Citizen of India) / PIO (Person of Indian Origin) card
• Other national ID (must be attested by Indian Embassy, Apostille, or authorized officials)

2. Proof of Address (any one):

• Passport (with address)
• Bank account statement in the resident country
• Non-resident External (NRE) bank account statement in India
• Residence certificate issued by the Indian Embassy
• Utility bill (electricity, water, etc.) – not older than 3 months

All documents must be attested by:

• Indian Embassy / High Commission / Consulate in the applicant’s country
• Apostille (if applicable)
• Authorized officials of overseas branches of Indian banks (registered in India)

For Foreign Entities (companies, firms, trusts, etc.):

1. Proof of Identity (any one):

• Certificate of Registration issued in the country of origin, attested by: (Indian Embassy, or Apostille authority, or Authorized officials of Indian banks)

2. Proof of Address (any one):

• Certificate of Registration (if it contains address)
• Bank account statement in the country of residence
• Other government-issued address proof

Additional Requirements:

• 2 passport-sized photographs (for individual applicants)
• Signature/thumb impression in the designated boxes
• PAN application fee (₹864 for foreign communication address)

How to apply?

1. Online method

• Visit NSDL website
• Click on: “Apply Online” > “PAN for Foreign Citizens” (Form 49AA)
• Fill the Form 49AA online:
  • Name, Date of Birth/Incorporation
  • Nationality and Country of Residence
  • Foreign and Indian communication address (if any)
  • Documents details
• Choose document submission mode:
  • Scan and Upload (PDF/JPEG)
  • Or, send physical copies by post
• Upload documents (if not e-KYC):
  • Identity proof
  • Address proof
  • Passport-size photo (for individuals)
  • Signature
• Pay the fee:
  • ₹864 (plus GST) for foreign communication address
  • Pay via international credit card, debit card, or demand draft

• Submit and download acknowledgment (You’ll get a 15-digit acknowledgment number)

• Send documents (if required) to

NSDL e-Gov 5th Floor, Mantri Sterling Model Colony, Pune – 411016, India

Offline Application (Optional)

• Download Form 49AA PDF link given below or from official website.
• Fill manually and attach:
  • 2 passport-size photos
  • Attested copies of identity & address proof
  • Demand draft for the fee
• Send to the NSDL or UTIITSL office in India.

Download Pan Card Form 49AA for foreign citizens PDF