PAN for Foreign Nationals.
Foreign nationals and foreign companies need a Permanent Account Number (PAN) to invest, earn income, open bank accounts or file tax returns in India. Since 1 April 2026, applications are made on the new forms under the Income-tax Rules, 2026, which replaced Form 49AA: Form 95 for individuals who are not Indian citizens and Form 96 for entities formed outside India. We prepare and file the application with properly attested documents.
Typically 2–4 weeks from a complete application. Apostille and courier time for foreign documents is the usual cause of delay.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Expatriate employees and foreign directors of Indian companies
- Foreign companies receiving income from India or investing in Indian entities
- Foreign nationals buying, selling or inheriting assets in India
What you receive at the end.
- 01Filed PAN application with acknowledgement number
- 02e-PAN, and a physical PAN card if requested
- 03Note on quoting PAN for tax deduction, banking and investments
PAN for Foreign Nationals, step by step.
Typically 2–4 weeks from a complete application. Apostille and courier time for foreign documents is the usual cause of delay.
- 1
Choose the form
We confirm whether Form 95 or Form 96 applies and which proofs of identity, address and date of birth are acceptable under rule 158 of the Income-tax Rules, 2026.
- 2
Document attestation
Foreign documents other than a passport or OCI card must be apostilled, or attested by the Indian Embassy or an authorised overseas branch of an Indian scheduled bank.
- 3
Application filing
We file the application online through Protean or UTIITSL, with an Indian or overseas address for communication.
- 4
Tracking and issue
We respond to any discrepancy raised and obtain the e-PAN, with a physical card dispatched to India or abroad if you want one.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- Passport copy, or OCI or PIO card, for individuals
- Overseas address proof, such as a bank statement from the country of residence
- For entities: registration certificate from the home country, apostilled, or the Indian approval to set up an office
- Recent photograph and signature, for individuals
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about PAN for Foreign Nationals.
Ready to discuss PAN for Foreign Nationals?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.