PAN card for NRIs: how to apply, update and use it
A PAN (Permanent Account Number) is mandatory for NRIs who file Indian income tax returns, open NRE/NRO accounts, sell property, invest in Indian markets or repatriate funds from NRO. NRIs use Form 49AA and can apply online through NSDL or UTIITSL with overseas address and passport.
PAN needed for ITR, NRE/NRO and property sale
NRIs apply for PAN using Form 49AA on the NSDL or UTIITSL portal. You need a passport, overseas address proof and a passport-size photograph. PAN is mandatory for filing ITR, opening NRE/NRO accounts, selling Indian property and investing in mutual funds or shares.
Key points
- Form 49AA for NRIs — NRIs use Form 49AA (not Form 49A which is for resident Indians) to apply for a new PAN card.
- Mandatory for most transactions — PAN is required for ITR filing, bank account opening, property transactions, mutual fund investments and NRO repatriation.
- Apply fully online — NSDL and UTIITSL both offer fully online PAN applications — documents are uploaded and the card is dispatched to your overseas address.
How to apply for PAN as an NRI
Step 1: Go to NSDL Protean (onlineservices.nsdl.com) or UTIITSL (pan.utiitsl.com) and select Form 49AA.
Step 2: Fill in your name exactly as on your passport, date of birth, overseas address, email and mobile number.
Step 3: Upload: passport copy (identity + address proof), overseas address proof (bank statement or utility bill less than 3 months old), passport-size photograph.
Step 4: Pay the PAN application fee — overseas dispatch is higher (~₹1,018 + applicable taxes).
Step 5: PAN is allotted within 15–30 business days and dispatched by courier to your overseas address. You can also opt for an e-PAN (PDF) dispatched immediately by email.
When NRIs must quote PAN
Opening NRE, NRO or FCNR bank accounts.
Filing Indian income tax return (ITR).
Purchase or sale of immovable property in India.
Investing in Indian mutual funds, stocks (through NRI-compliant demat) or NPS.
Remitting funds from NRO — banks require PAN for Form 15CA/15CB processing.
Any single cash transaction above ₹50,000 at a bank or post office.
Frequently asked questions
I already have a PAN but my address has changed — do I need a new one?
No. PAN is for life and the number does not change. Update your address and contact details by filing a PAN correction/update request on NSDL or UTIITSL.
Can an OCI cardholder apply for PAN?
Yes. OCI cardholders use Form 49AA with their OCI booklet as identity proof and overseas address proof.
Is there a fee for e-PAN?
e-PAN (digital PDF) is cheaper and dispatched by email. Physical card dispatch to an overseas address attracts a higher fee. Check current fee schedules on NSDL or UTIITSL at time of application.