Pan card of non resident indian

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pallav (Querist)
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29 October 2013 Dear all,

kindly advise me on following situation..

a NRI who lives in USA wants to apply for pan card in India...he is also holding OCi card... i just want to know that is he still citizen of India and which form will be applicable on him for pan form 49A or 49AA...as i know form 49AA is applicable to foreign citizen...that's why i am confused about citizenship point..

regards

Ajay Mishra

Ajay Mishra (Expert)
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29 October 2013 Hi

Section 160 of IT Act, 1961 provides that a non-resident, a minor, lunatic, idiot, and court of wards and such other persons may be represented through a Representative Assessee. In such cases, application for PAN will be made by the Representative Assessee.

In case of Minor/Non resident, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant.

pallav

pallav (Querist)
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29 October 2013 Ajay sir,

kindly let me know about his citizenship status and applicable application form for pan i.e 49a or 49AA...

CA Pallav Singhania

CA Pallav Singhania (Expert)
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29 October 2013 A non-resident assessee is:

A citizen of India residing outside India at the time of making application

Not a citizen of India ie foreign citizen

Other than individual (a company, trust, firm, etc) - not a citizen of India - having no office of its own in India.

The following points should be noted while applying for the PAN:

AO Code :
AO code pertaining to International Taxation Directorate should be used.

Address:
A foreign address can be provided as residential (only for individuals) and office address by such applicants, if they do not have any Indian address of their own. Individual applicants may indicate any address (residential or office -whether Indian or abroad) as the address for communication.

Additional courier charges for PAN card dispatch shall be payable by applicant at the time of making application if the address for communication is a foreign address. Complete address including name of state, province (if applicable) and name of country should be clearly mentioned in the application as part of the address.

A proper zip or pin code, if applicable, should be provided by the applicant. Further, a valid email address must be provided by such applicants. It is to be noted that providing details of Residential Address (RA) is not mandatory in the PAN application for such applicants. However, if RA details are provided, proof of identity and address in respect of RA shall be required in addition to those of the applicant.

Photograph and signature:
Individual applicants should provide their own recent colour photograph of prescribed size. This is not applicable for other applicants. Application should always be signed by the applicant himself / herself in all cases (for individuals). In case of applicants other than individuals, application should be signed by an authorized signatory on behalf of the applicant (eg director of the company or partner of the firm or trustee of the trust, etc).

Even if the RA details are provided, the application should be signed by the applicant (in case of individual applicants) or by the authorized signatory (for non-individual applicants).