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A V Vishal (Advocate)     09 May 2009

PAN Application

Issue of PAN to persons outside India and foreign citizens -reg.

Following guidelines are issued to facilitate the allotment of PAN to citizens of India residing outside India, foreign citizens and other persons (like companies/trusts/firms) having no office of their own in India:

 

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 Annexure "A " enclosed

 

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 Annexure A enclosed

 

2. 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

 

3. 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.

 

4. 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.

 

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

 







 

PAN Circular No. 4

Dated: 11.10.2006

   
   

 

     

 

 

Subject: Issue of PAN to persons outside India and foreign citizens -reg.

 
       

Annexure - A

         
 

INDIVIDUAL

Other persons having no office in India

PARTICULARS

Indian Citizen - At the time of application for PAN located:

Foreign Citizen - At the time of application for PAN located:

 

Outside India

In India

Outside India

ID Proof

Copy of passport

Copy of passport

Copy of passport, duly attested by Indian Embassy in the country where applicant is located.

Copy of registration certificate of their country duly attested by Indian Embassy in the country where applicant is located.

Address Proof

Copy of passport;copy of bank account in country of residence

Copy of passport; copy of bank account in India

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

NA

Photo

Applicant

Applicant

Applicant

NA

Signature

Applicant

Applicant

Applicant

Authorised Signatory

Representtaive Assessee

Not required

Not required

Not required

Not Required



Learning

 7 Replies

A V Vishal (Advocate)     09 May 2009

Issue of PAN to persons outside India and foreign citizens -reg.

Following guidelines are issued to facilitate the allotment of PAN to citizens of India residing outside India, foreign citizens and other persons (like companies/trusts/firms) having no office of their own in India:

 

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 Annexure "A " enclosed

 

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 Annexure A enclosed

 

2. 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

 

3. 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.

 

4. 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.

 

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

 







 

PAN Circular No. 4

Dated: 11.10.2006

   
   

 

     

 

 

Subject: Issue of PAN to persons outside India and foreign citizens -reg.

 
       

Annexure - A

         
 

INDIVIDUAL

Other persons having no office in India

PARTICULARS

Indian Citizen - At the time of application for PAN located:

Foreign Citizen - At the time of application for PAN located:

 

Outside India

In India

Outside India

ID Proof

Copy of passport

Copy of passport

Copy of passport, duly attested by Indian Embassy in the country where applicant is located.

Copy of registration certificate of their country duly attested by Indian Embassy in the country where applicant is located.

Address Proof

Copy of passport;copy of bank account in country of residence

Copy of passport; copy of bank account in India

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

NA

Photo

Applicant

Applicant

Applicant

NA

Signature

Applicant

Applicant

Applicant

Authorised Signatory

Representtaive Assessee

Not required

Not required

Not required

Not Required

1 Like

(Guest)

I AGREE WITH THE VIEWS OF MR. VISHAL.

1 Like

AMBRISH TANDON (LEGAL ADVISORS)     10 May 2009

Dear Sir,

  As required for the P A  N of foreign national person you can get the P A  N card of the person

just  you have to do it fill application form no. 49 a , give the address proof such as passport,

one color photograph and get the P  A N card .

 

If you feel any problem i will help you in this matter, now the P A N card issue is very simply now.

My contact details are as

ambrish2005@gmail.com

Mobile 9336110518

       9839533673

1 Like

Sundeep Chourasia (Advocate & Tax Consultant)     11 May 2009

Dear Mr. Shah,

Your friend can apply for PAN as a NRI. In case he needs my help, he can get in touch with me on : chourasiasundeep@gmail.com . or on my mobile :

+91 9433020886 for help in this regard. Some information is also available on : https://www.chourasiaassociates.com

Regards & Best Wishes

Sundeep Chourasia

1 Like

Mahesh V.P. (Advocate)     27 May 2009


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