A PAN card for NRI is the same 10-digit PAN issued to resident Indians. NRIs apply using Form 93 (Indian passport) or Form 95 (foreign passport, OCI, or PIO). No Aadhaar or Indian address is required. Fee: ₹107 for Indian dispatch, ₹994 for dispatch outside India.
What Is a PAN Card for NRI?
There is no separate “NRI PAN.” Same number, same card. Only the application form, documents, and residential status field differ.
Used for:
- Opening or operating NRE, NRO, or FCNR accounts
- Investing in Indian mutual funds, stocks, or property
- Filing an Income Tax Return (ITR) on Indian income
- KYC for regulated financial transactions above the prescribed threshold
Existing PAN cards, issued under the old Form 49A or 49AA, remain valid. No reapplication needed.
Who Qualifies as an NRI for PAN Purposes
Based on days spent in India in a financial year, not citizenship or passport:
- Outside India for 182 days or more in the financial year, or
- Moved abroad for employment, business, or another purpose showing intent to stay outside India
This status decides how you fill the form. It does not decide which form you use: your passport does.
PAN Card Application Form for NRI
From 1 April 2026, Form 49A and 49AA were replaced by four category-specific forms under Rule 158 of the Income-tax Rules, 2026 (Section 262, Income-tax Act, 2025).
| Applicant | Form | Key point |
|---|---|---|
| Indian passport holder living abroad | Form 93 | Passport covers identity and DOB in one document |
| Foreign passport, OCI, or PIO holder | Form 95 | Non-passport foreign documents need apostille or consulate attestation |
Form choice depends on citizenship, not country of residence. An NRI in Toronto with an Indian passport files Form 93. A US citizen with an OCI card files Form 95.
PANs issued under old Forms 49A/49AA stay valid. New forms apply only to fresh applications from 1 April 2026 onward.
Read more: PAN Card Customer Care Number
Documents Required for NRI PAN Card
Form 93 (Indian passport holders)
| Proof | Accepted document |
|---|---|
| Identity | Indian passport |
| Address | NRE/NRO bank statement, or foreign bank statement/utility bill |
| Date of birth | Indian passport, or birth certificate (if born on/after 1 Oct 2023) |
Form 95 (foreign passport / OCI / PIO holders)
| Proof | Accepted document |
|---|---|
| Identity | Foreign passport, OCI card, PIO card, or national ID with TIN |
| Address | Foreign passport, OCI card, bank statement, or Indian residence certificate |
| Attestation | Apostille or Indian embassy/consulate attestation on non-passport documents |
Quick notes:
- Aadhaar is not mandatory for NRIs outside India 182+ days in the financial year
- Aadhaar is not valid as DOB proof for any applicant from 1 April 2026
- Most Form 95 rejections trace back to missing apostille on non-passport documents
How to Apply for PAN Card Online as NRI
Apply through Protean eGov Technologies (protean-tinpan.com) or UTIITSL (pan.utiitsl.com). Same process on both.
- Select Form 93 or Form 95 based on passport, not residence
- Enter name exactly as on passport, in capital letters; select “Non-Resident Indian” status
- Enter your AO Code (International Taxation range, ADIT/DDIT prefix)
- Upload identity proof, address proof, and photograph
- Pay the fee based on dispatch address
- Complete e-KYC/e-sign, or courier signed documents within 15 days of submission
- Track status using the acknowledgement number
If not using e-KYC: courier the signed acknowledgement and original/attested documents to the Protean or UTIITSL office within 15 days. Write “Application for PAN – Acknowledgement Number [your number]” on the envelope.
PAN Card Fees for NRI Applications
| Delivery address | Fee |
|---|---|
| Within India | ₹107 (incl. GST) |
| Outside India | ₹994 (application + dispatch) |
Some processors quote ₹1,000–₹1,020 due to periodic GST/courier revisions. Verify the exact fee on the Protean or UTIITSL portal before paying. Payment: international credit/debit card, net banking (Indian bank account), or demand draft payable to “Protean eGov Technologies Limited” or “UTIITSL.”
Processing Time for NRI PAN Card
| Deliverable | Timeline |
|---|---|
| e-PAN (email) | A few working days after verification |
| Physical card, Indian address | 15–20 working days |
| Physical card, foreign address | 3–4 weeks |
The e-PAN is legally valid immediately. It works for bank account opening, mutual fund KYC, and ITR filing.
Common Mistakes in NRI PAN Applications
- Choosing a form by country of residence instead of citizenship
- Missing apostille/consulate attestation on Form 95 supporting documents
- Signature outside the designated box, or mismatched across documents
- Blurry or oversized document scans
- Applying for a second PAN instead of correcting the existing one (attracts a monetary penalty)
- Using a resident AO Code instead of an International Taxation range code
PAN-Aadhaar Linking for NRIs
- Mandatory linking under Section 139AA applies to residents only
- NRIs can link voluntarily if they hold Aadhaar
- An NRI PAN does not go inoperative for skipping this step
Why Indian Businesses Need to Know This
Banks, brokers, mutual fund houses, and employers dealing with NRIs handle PAN verification regularly:
- Banks and AMCs must map NRE/NRO KYC records to the correct PAN before allowing transactions
- Employers and vendors paying NRIs need a valid PAN on file for TDS compliance
- RTAs and depositories reject transactions where PAN and NRI residential status don’t match records
Getting the form and documents right the first time avoids downstream KYC rejections on the business side.
What Experts Say
Practitioners handling NRI cases flag document mismatch, not form selection, as the top cause of delay. A name spelled differently across passport and bank statement, or an address proof older than a few months, routinely triggers a query and adds weeks. Completing apostille or attestation before starting the application, rather than after a rejection, saves the most time.
Frequently Asked Questions
Can an NRI apply for a PAN card without visiting India? Yes. The full process, form to dispatch, can be completed from abroad via Protean or UTIITSL.
Do NRIs need Aadhaar to apply for a PAN card? No. NRIs outside India 182+ days in the financial year are exempt and can apply using passport-based proof.
Which form should an NRI use, 93 or 95? Form 93 for Indian passport holders. Form 95 for foreign passport, OCI, or PIO holders who are not Indian citizens.
Is the old PAN card still valid after the April 2026 form changes? Yes. PANs issued under Form 49A/49AA remain fully valid. New forms apply only to fresh applications from 1 April 2026.
How much does an NRI PAN card cost? ₹107 for Indian dispatch, ₹994 for dispatch outside India, per Income Tax Department guidelines. Confirm current fees on the official portal.
How long does it take to get a PAN card as an NRI? e-PAN: a few working days. Physical card: 15–20 working days (India), 3–4 weeks (abroad).
Related PAN guides and tools: Applying fresh? See our PAN card apply online guide. Lost or damaged your card? Read the PAN card reprint guide. Business or entity PAN? Check the TIN PAN card guide. Once your e-PAN is ready, use the free PAN card photo resize tool for portal-ready photos.