26 October 2013
plz clarify that a person origin of India, became citizen of USA, residing in USA wanted to apply for PAN. whether form 49A or 49AA to be used? can he get the PAN on his Indian address?
26 October 2013
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.
One can get the PAN at Indian address. However, the documents required for the same shall be any of the following:
1. Copy of Bank account statement in the country of residence, or
2. Copy of Non-resident External(NRE0 bank account statement in India, or
3. Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities, or
4. Copy of Registration certificate issued by the Foreigner's Registration Office showing Indian address, or
5. Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.