NRI PAN Card: Fees, Documents & How to Apply - 2026 Updated

If you're an NRI looking to invest in India, open an NRE or NRO bank account, or sell property, you'll need a Permanent Account Number (PAN) card. This unique 10-character alphanumeric identifier issued by the Income Tax Department is mandatory for most financial transactions in India.

Quick update if you've applied before: The Income Tax Department renamed PAN application forms in April 2026. Form 49A is now Form 93 (Indian passport holders) and Form 49AA is now Form 95 (foreign passport and OCI holders). All new applications must use the updated names.

This guide covers everything you need: the correct form to use, documents required, fees (₹107 for an Indian address, ₹994+ for a foreign address), AO code selection, and how to track your application.

What is PAN Card and Why Do NRIs Need It?

Definition of PAN Card

A PAN card is a laminated card containing a unique 10-character code issued by the Income Tax Department of India. It serves as a financial identifier for tax purposes and enables individuals to conduct various financial transactions across India.

Why NRIs Must Have PAN Card

Yes, a PAN card is mandatory for NRIs for most financial activity in India. Here is when you specifically need it:

• Opening NRE/NRO Accounts: Banks require PAN to open NRE or NRO accounts for managing your finances.
• Property Transactions: Buying or selling property worth over ₹10 lakh requires you to quote your PAN.
• Investments: SEBI makes PAN mandatory for investing in Indian mutual funds and opening demat accounts.
• Filing Tax Returns: If you earn income in India, you must file your ITR using your PAN.
• Business Operations: Acting as a director or partner in an Indian company requires PAN.
• Loan Applications: Banks need PAN for processing home loans, personal loans, or business loans.

NRI PAN Card vs Regular PAN Card: What's the Difference?

Many NRIs ask whether they need a separate "NRI PAN card" or whether their existing PAN from when they lived in India still works. The answer is straightforward: there is no such thing as a separate NRI PAN card. The PAN itself is the same 10-character alphanumeric code for every taxpayer, resident or non-resident.

The difference lies in how you apply and what residential status is recorded against your PAN.

When you apply fresh as an NRI, you use Form 93 (if you hold an Indian passport) or Form 95 (if you hold a foreign passport or OCI card). These forms allow an overseas address, do not require Aadhaar, and accept attested foreign documents. Once issued, your PAN is the same as any Indian resident's PAN and is valid for all financial transactions.

If you already have a PAN from when you lived in India, that PAN remains fully valid. You do not need to apply for a new one. You can update your address and residential status through a correction request on the Protean or UTIITSL portal. The PAN number stays the same.

The only functional difference at the application stage is that NRI applicants do not need Aadhaar, can use foreign address proofs, and must get documents attested by an Indian consulate or apostille authority.

Who is Eligible to Apply for NRI PAN Card?

You qualify as an NRI if you live outside India for more than 182 days in a financial year or have moved abroad for employment or business.

• Indian Citizens Living Abroad: Use Form 93 if you hold an Indian passport. You don't need an Aadhaar card for the application.
• Foreign Citizens and OCI Holders: Use Form 95 if you hold a foreign passport, including Overseas Citizens of India (OCI).

Form 93 vs Form 95: Which NRI PAN Application Form to Use

Note: Until March 31, 2026, these forms were called Form 49A and Form 49AA. The Income Tax Act 2025 replaced them with Form 93 and Form 95 effective April 1, 2026. Applications already submitted under the old forms before that date remain valid. All new applications must use the updated form numbers.

Use Form 93 if you hold an Indian passport, regardless of where you live. The form accepts both Indian and overseas addresses.

Use Form 95 if you hold any foreign passport. OCI cardholders must use this form despite their Indian origin.

The biggest mistake is OCI holders using Form 93. Your current passport nationality, not your location, determines the correct form.

Documents Required for NRI PAN Card Application

For Indian Citizens (Form 93)

• Passport Copy: Submit clear scans of the first and last pages as proof of identity and date of birth.
• Overseas Address Proof: Any of these work: overseas bank statement, utility bills not older than 3 months, or foreign driver's license.
• NRE/NRO Bank Statement: Must show at least two transactions in the last six months, with attestation by a bank manager, Indian Embassy, or High Commission.
• Photographs: Two recent passport-size color photographs with a white background.

For Foreign Citizens/OCI Holders (Form 95)

Along with the above documents, submit your OCI card copy. All documents require apostille certification or Indian consulate attestation.

Attestation by Country

• USA: Get documents apostilled by your state's Secretary of State, or visit the nearest Indian consulate in New York, Chicago, Houston, San Francisco, or Atlanta.
• UK: Use the UK government's apostille service, or visit the Indian High Commission in London.
• UAE: The Indian Embassy in Abu Dhabi or the Indian Consulate General in Dubai handles attestation. Processing typically takes 2 to 5 working days.
• Canada: Visit the Indian High Commission in Ottawa, or the Indian Consulate in Toronto, Vancouver, or Edmonton.
• Australia: Contact the Indian High Commission in Canberra, or the Consulate General in Sydney or Melbourne.
• Singapore: The Indian High Commission in Singapore handles all attestation requests.

How to Apply for PAN Card Online (Step-by-Step Process)

Step 1 — Choose Your Portal: Visit Protean eGov Technologies (protean-tinpan.com) or UTIITSL (pan.utiitsl.com). Both are government-approved portals and the process is the same on both.

Step 2 — Select the Correct Form: Click "Apply for New PAN" and choose Form 93 for Indian passport holders or Form 95 for foreign passport holders and OCI cardholders.

Step 3 — Fill Personal Details: Enter your full name exactly as it appears on your passport, using capital letters. Provide your date of birth, email address, and phone number with country code. Select "Non-Resident Indian" as your status. Enter your AO Code for international taxation (see the AO Codes section below for how to find this).

Step 4 — Upload Documents: Scan and upload your passport, address proof, and photographs. Each file must be under 1MB in JPG, JPEG, or PDF format. Make sure all scans are clear and fully legible.

Step 5 — Pay Application Fees: Pay ₹107 for an Indian delivery address or ₹994 to ₹1,011 for a foreign delivery address. You can pay by credit card, debit card, or net banking. A processing fee of up to 2% may apply on card payments.

Step 6 — Download Acknowledgment: Save your 15-digit acknowledgment number immediately after payment. This number is your only way to track the application — do not lose it. Print the acknowledgment receipt.

Step 7 — Send Physical Documents (if required): If you did not complete e-KYC during the application, print the acknowledgment form, paste two passport photographs, and sign across the left photograph in black ink. Write "APPLICATION FOR PAN — [your acknowledgment number]" on the envelope. Send by courier or registered post within 15 days of online submission.

Step 8 — Track Your Application: Use your acknowledgment number on the tracking page of the portal where you applied to monitor progress.

Already Have a PAN Card? How to Update It to Your NRI Address

If you received a PAN card when you were an Indian resident and have since moved abroad, your PAN remains fully valid. You do not need to apply for a new one. What you should update is your mailing address and contact details so correspondence reaches you.

Here is how to do it:

Step 1: Visit the Protean portal or UTIITSL website and select "Changes or Correction in existing PAN Data."

Step 2: Fill in Form 93 (Indian passport holder) or Form 95 (foreign passport/OCI holder), selecting the correction option rather than a new application.

Step 3: Update your overseas address, international phone number with country code, and email address.

Step 4: Upload supporting documents: passport copy, overseas address proof, and photographs.

Step 5: Pay the correction fee — same as a new application: ₹107 for Indian address dispatch, ₹994+ for overseas dispatch.

Step 6: Submit and track using your acknowledgment number.

Your PAN number will not change. Once processed, the Income Tax Department's records will reflect your overseas address, and you can request a physical card dispatched internationally.

PAN Card Fees for NRIs

• Indian Address Delivery: ₹107 including GST for domestic dispatch.
• Foreign Address Delivery: ₹994 to ₹1,011 including application fees, GST, and international courier charges.
• e-PAN Only: ₹66 for a digital PAN delivered to your email.
• Payment Methods: Credit/debit cards (up to 2% processing fee may apply), net banking if you have an Indian bank account, or demand draft payable to "Protean eGov Technologies Limited" or "UTIITSL."

e-PAN vs Physical PAN Card for NRIs

When you apply, you can choose to receive a digital PAN (called e-PAN) or a physical laminated card, or both.

For most NRIs, the e-PAN is the faster and cheaper option. It is legally valid for opening NRE/NRO accounts, investing in mutual funds, and filing income tax returns. You can always apply for a physical reprint later through the Protean or UTIITSL portal.

Understanding AO Codes for NRI PAN Applications

The Assessing Officer (AO) Code identifies the tax jurisdiction that will handle your PAN application. Every application requires one, and NRIs must use a specific category.

NRIs use AO codes that fall under the International Taxation range. These codes typically contain the prefix "ADIT" (Assistant Director of Income Tax) or "DDIT" (Deputy Director of Income Tax). They are assigned to special international taxation wards set up specifically for non-residents, separate from the codes used by Indian residents.

How to find your AO code:

1. Go to the Protean portal at protean-tinpan.com or the UTIITSL website at pan.utiitsl.com
2. Click "Search AO Code" or "AO Code Finder"
3. Select your residential status as "Non-Resident Indian"
4. Select the city closest to your Indian address. If you do not have an Indian address, select Delhi or Mumbai — both have dedicated international taxation wards for NRIs
5. The tool returns the applicable AO code. Use the first result shown

If the AO code finder returns no results or is unavailable, contact the Protean helpline before submitting your application. An incorrect AO code is one of the most common causes of PAN application delays.

Common Mistakes to Avoid When Applying for NRI PAN Card

Most NRI PAN applications that face rejection or delay come down to a few avoidable mistakes.

Using the wrong form. If you hold a foreign passport or OCI card, you must use Form 95. Using Form 93 (for Indian passport holders) will get your application rejected. The reverse applies equally.

Sending unattested documents. All documents submitted by foreign passport holders require apostille certification or Indian consulate attestation. Missing attestation is the leading cause of rejection for Form 95 applications.

Using the wrong AO code. NRIs must use international taxation AO codes (ADIT range). Using a local resident AO code routes your application to the wrong jurisdiction and can stall processing for weeks.

Missing the 15-day document submission deadline. After submitting online, you must physically mail the signed acknowledgment and supporting documents to the processing center within 15 days. Missing this deadline cancels your application.

Submitting an outdated bank statement. Your NRE/NRO bank statement must show at least two transactions within the last six months and must be attested. Statements older than six months are rejected.

Missing the country code on your phone number. The form requires an international number with country code: +1 for USA, +44 for UK, +971 for UAE. Entering a 10-digit number without the country code causes processing errors.

How Long Does the PAN Application Process Take?

• Online Submission: Instant, with an immediate acknowledgment number.
• Document Verification: 7–10 working days after physical documents reach the processing center.
• PAN Allotment: 4–5 working days after verification. You will receive your e-PAN via email.
• Physical Card Dispatch: 2–3 days for printing. Domestic delivery takes 5–7 days; international delivery takes 10–15 days.

Total expected timeline is 15–20 working days from document submission to receiving your physical card.

How to Track Your NRI PAN Application

Your 15-digit acknowledgment number is your tracking ID. Visit the tracking page on the portal where you applied and enter your acknowledgment number.

Status messages and what they mean:

• "Application Received": Your online submission is registered. Physical documents may still be in transit or recently received. No action needed yet.
• "Under Processing": Documents are being verified. This typically takes 7–10 working days. No action needed.
• "PAN Allotted": Your PAN number has been generated. Your e-PAN will arrive by email within a few days.
• "Dispatched": Your physical card has been mailed to the address you provided.

If the status shows "Incomplete Application," check what documents are missing and resubmit. If the status has not updated for more than 20 days, contact Protean customer support

Conclusion

Getting your PAN card as an NRI is straightforward when you use the right form, prepare properly attested documents, and follow the steps above. The most important step is picking the correct form: Form 93 if you hold an Indian passport, and Form 95 if you hold a foreign passport or OCI card. These replaced the old Form 49A and Form 49AA on April 1, 2026.

Pay the fee based on your delivery address, avoid the common mistakes above, and track your application using your acknowledgment number. Once you have your PAN, you'll have full access to Indian investments, property transactions, NRI banking, and tax filing.