Who should use this
Non-Resident Indians and foreign citizens needing a PAN for tax filing, investments, property, or bank/KYC in India.
Use Form 49AA (not 49A).
Where to apply
Apply online via Protean (NSDL) or UTIITSL.
Select New PAN and choose Form 49AA.
What to fill in Form 49AA
Full Name: Exactly as in passport.
Name on PAN Card: Full or abbreviated (ensure consistency with other KYC).
Date of Birth: As per passport.
Email and Mobile: Active and accessible internationally.
Father’s Name: Mandatory, even if not on passport.
Address for Communication: You can choose foreign or Indian; the physical PAN will be delivered here.
Representative Assessee (RA): Required if you give only a foreign address; provide an Indian resident contact (e.g., relative or CA) with full details.
Nationality: As per passport.
Source of Income: Select applicable options (Salary, Business, Investments, etc.).
AO Details: Choose the International Taxation AO. If unsure, you may use the default International Taxation AO code: DLC-C-35-1.
Photo and Signature: As per photo/sign rules below.
Documents required
Passport copy covering identity, date of birth, and address.
The passport copy must be certified/attested by one of:
Apostille (if your country is a Hague Convention signatory)
Indian Embassy/High Commission/Consulate
Authorized officials of overseas branches of Scheduled Banks registered in India
If your foreign address is not in the passport, provide an overseas bank statement or residence permit or a recent utility bill.
If you choose an Indian address for communication, provide Indian address proof (e.g., Aadhaar or bank statement).
Photos and signature
Two recent, identical, passport-size color photographs.
Sign within the signature box in the form and sign across one photograph.
Your signature should match your passport signature.
Fees
₹101 if PAN delivery address is in India.
₹1,011 if PAN delivery address is outside India.
Pay online via debit/credit card, net banking, or demand draft.
Step-by-step submission
Fill Form 49AA online on NSDL or UTIITSL.
Upload the attested passport copy and any additional proofs (if required) and pay the fee.
Generate and print the acknowledgment, paste photos, and sign where indicated.
Courier the acknowledgment and documents to the NSDL/UTIITSL office in India.
e-KYC/e-Sign option
If you have Aadhaar and choose e-KYC/e-Sign while completing Form 49AA online, no physical document submission or courier is required.
Quick checklist before you submit
Passport copy is fully legible, all pages with address/DOB if needed, and properly attested.
Address for communication is correct and deliverable; RA details provided if using only a foreign address.
AO Details selected for International Taxation or default AO code used (DLC-C-35-1).
Photos are recent and as per specs; signature matches your passport.
Fee paid for correct delivery destination (India vs overseas).
Acknowledgment printed, signed, and dispatched (unless e-KYC/e-Sign was used).
Common mistakes to avoid
Using Form 49A instead of Form 49AA.
Skipping RA details when giving only a foreign address.
Unattested or improperly attested passport copies.
Mismatch between passport name/signature and form/signature.
Selecting a non-international AO for an NRI case.
Helpful notes and tips
Choose the same name format across passport, PAN, and bank/investment accounts to reduce KYC friction later.
If unsure of your exact AO, use the International Taxation AO finder on the portal or the default code DLC-C-35-1 and update later if needed.
Keep scanned copies (under the portal’s file size limits) ready before starting to save time.
Track your courier and retain the receipt until PAN is allotted.