If you hold an Indian passport and live abroad, getting a PAN is simpler than most NRIs expect — no Aadhaar, no Indian address, and an e-PAN by email. The one thing that trips people up is the form, which changed in 2026. Here is what an NRI needs to know.
| Question | Answer |
|---|---|
| Which form does an NRI use? | Form 93 (which replaced Form 49A from 1 April 2026), if you hold an Indian passport. |
| Does an NRI need Aadhaar for PAN? | No — Aadhaar is not required for an NRI PAN application. |
| Is an Indian address needed? | No — an overseas address is accepted on Form 93. |
| What decides the form? | Your citizenship, not your country of residence. |
| How long does it take? | An e-PAN is usually issued by email within a few working days. |
| Do OCIs use the same form? | No — OCI holders use Form 95, since they hold a foreign passport. |
Why an NRI Needs a PAN
A PAN (Permanent Account Number) is the ten-character tax identifier issued by the Income Tax Department, and an NRI needs one for most financial activity in India.
- Opening an NRE or NRO bank account.
- Investing in Indian mutual funds, shares or a demat account.
- Buying or selling property in India.
- Filing an income tax return or claiming a refund of TDS deducted in India.
Without a valid PAN, many transactions stall and TDS can be deducted at the maximum rate under Section 206AA of the Income Tax Act.
Which Form: Form 93 (and the 2026 Change)
From 1 April 2026, under the Income-tax Rules, 2026, the old PAN forms were renamed. Form 49A became Form 93 for individual Indian citizens — including NRIs who hold an Indian passport.
The decisive rule is simple: your citizenship, not your residence, decides the form. If you hold an Indian passport, you use Form 93 regardless of where you live.
Documents Required
- Proof of identity: a copy of your Indian passport.
- Proof of address: Indian passport, overseas bank statement, or a copy of the visa and overseas address proof.
- Photograph: a recent passport-size colour photo.
- No Aadhaar and no Indian address are required for an NRI application.
How to Apply for an NRI PAN
- Choose a service provider. Apply online through Protean (formerly NSDL), UTIITSL or the income tax portal.
- Select Form 93. Pick the form for individual Indian citizens; enter your full name (initials are not accepted) and mother’s name, now mandatory.
- Enter the correct AO code. Choose the international taxation Assessing Officer code applicable to non-residents.
- Upload documents and pay the fee. The fee is lower for dispatch to an Indian address and higher for an overseas address.
- Receive your e-PAN. The e-PAN is emailed within a few working days; a physical card can be dispatched abroad if requested.
Fees at a Glance
| Dispatch | Indicative fee |
|---|---|
| e-PAN / Indian address | Around Rs. 107 |
| Physical card to a foreign address | Around Rs. 994 and above |
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Common Mistakes
- OCI using Form 93 — leads to rejection. OCI and foreign passport holders use Form 95.
- Using an old form — delay or rejection after 1 April 2026. Use Form 93, not Form 49A.
- Initials in the name — the form is invalid. Enter your full expanded name.
How These Rules Connect
Citizenship drives the form choice, which is why an NRI with an Indian passport and an OCI of Indian origin take different routes despite a shared heritage. Separately, the PAN itself is what prevents the higher TDS under Section 206AA, so obtaining it early protects your Indian income from over-deduction.
Key Takeaways
- An NRI with an Indian passport applies for PAN using Form 93 (formerly Form 49A).
- No Aadhaar and no Indian address are required.
- Citizenship, not residence, decides the form — OCIs use Form 95.
- The e-PAN is issued by email within a few working days.
- A PAN avoids the higher TDS under Section 206AA on Indian income.
Frequently Asked Questions
Which PAN form should an NRI use? An NRI holding an Indian passport uses Form 93, which replaced Form 49A from 1 April 2026. OCI and other foreign passport holders use Form 95.
Do NRIs need Aadhaar to get a PAN? No. Aadhaar is not required for an NRI PAN application, and an overseas address is accepted on the form.
Can I apply for a PAN from abroad? Yes. The application is fully online through Protean, UTIITSL or the income tax portal, and the e-PAN is emailed to you.
What documents does an NRI need? A copy of the Indian passport for identity, an overseas address proof, and a recent passport-size photograph.
Should an OCI holder use the NRI form? No. An OCI is a foreign citizen and must use Form 95, not Form 93, even though they are of Indian origin.
How long does an NRI PAN take? An e-PAN is usually issued by email within a few working days of a complete application; a physical card to a foreign address takes longer.
What does an NRI PAN cost? Roughly Rs. 107 for dispatch to an Indian address and around Rs. 994 or more for dispatch to a foreign address.
Why do I need a PAN as an NRI? To open NRE/NRO accounts, invest, transact in property, and file returns, and to avoid the higher TDS under Section 206AA.
Applying from Abroad?
The process is straightforward once the form and AO code are right. Regikart applies for NRI PANs and links them to your Indian filings. Reach us at +91 70444 94804 or [email protected], or read the companion guide at /blog/pan-card-for-foreign-citizens-and-companies.
About the author
CA & CS Team
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