PAN Card for NRIs & Foreign Nationals 2026 — Form 49AA Guide | RushTax Blog

NRIs, OCIs, and foreign nationals who earn income in India or invest here need a PAN. The route is slightly different from residents — you file Form 49AA instead of Form 49A.

Quick Answer

NRIs and foreign nationals apply for PAN using Form 49AA via NSDL (Protean) or UTIITSL. You'll need a passport copy and an overseas address proof, attested or apostilled as required. The fee is around ₹107 for an Indian dispatch address and about ₹1,017 if the card is sent abroad. The Instant e-PAN (Aadhaar) route is not available without Aadhaar.

When does an NRI need a PAN?

✓Key Takeaways

PAN is required to file an Indian ITR, claim refunds, or avoid higher TDS.
Mandatory for investing in Indian shares, mutual funds, or property.
Needed to open an NRO/NRE account at most banks.
Without PAN, TDS is deducted at higher rates under Section 206AA.

Form 49A vs Form 49AA

	Form 49A	Form 49AA
Who	Indian citizens (incl. resident & most NRIs holding Indian citizenship)	Foreign citizens / entities
Address	Indian address	Indian or foreign address
ID proof	Indian documents/Aadhaar	Passport, OCI/PIO card, or country ID

Note: an NRI who is still an Indian citizen generally uses Form 49A; a foreign citizen (including OCI) uses Form 49AA. When in doubt, we'll confirm the right form for your status.

Documents required

Foreign citizens (Form 49AA):

Copy of passport (proof of identity)
One of: OCI/PIO card, or other government ID
Address proof — passport, bank statement of the country of residence, NRE bank statement in India, or a copy of the visa + appointment letter

Documents executed abroad usually need to be apostilled (for Hague Convention countries) or attested by the Indian Embassy/Consulate, or by an authorised official of an overseas branch of a scheduled Indian bank.

Fees and dispatch

₹107 (incl. taxes) if the PAN card is dispatched to an Indian address.
Approximately ₹1,017 if dispatched to a foreign address (higher postage).
An e-PAN PDF is issued in addition and is legally valid on its own.

How to apply

Go to the NSDL or UTIITSL PAN application page.
Select Form 49AA (foreign citizens) or 49A (Indian citizens abroad).
Fill personal, status, and source-of-income details.
Upload the passport and address proof; arrange attestation/apostille if filing physically.
Pay the fee and note the acknowledgement number to track status.

Frequently Asked Questions

Can an NRI get an instant e-PAN?

Only if they have a valid Aadhaar with a linked Indian mobile number. Most NRIs without Aadhaar must use Form 49A/49AA through NSDL or UTIITSL.

Does an OCI cardholder use 49A or 49AA?

An OCI cardholder who is a foreign citizen uses Form 49AA. Citizenship — not residency — decides the form.

Will I be taxed in India just for holding a PAN?

No. PAN is only an identifier. Your tax liability depends on your residential status and the income you actually earn in India.

Filing for an NRI client or yourself? Our PAN service handles Form 49AA, attestation guidance, and tracking.