Investment
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Apoorva K
Team Rupeeflo
You can apply for a PAN card from outside India without visiting a branch or flying back - the entire process, from filling the form to receiving the card, can be done remotely. If you already have a PAN and recently became an NRI, you don’t need a new one, you just need to update your PAN.
This guide covers how NRIs who don’t yet have a PAN can get one.
Applying for a PAN From Outside India: What Has Changed in 2026?
If you’re applying for a PAN from outside India, the process looks a little different in 2026. New PAN application forms came into effect from April 1, 2026, replacing the earlier Form 49A/49AA framework.
Here’s a free PDF of the New PAN Application Form for NRIs, i.e. Form 93.
For Indian citizens applying for a new PAN, including NRIs and RNORs, the relevant application is now Form 93. The form also captures your residential status, making it important to identify yourself correctly as a non-resident when applying from abroad.
For NRIs and other non-resident Indian citizens, the application also requires details such as your passport number and Tax Identification Number (TIN). These requirements are particularly relevant when your communication and residential address are outside India.
So, if you’re applying for a PAN from abroad today, don’t follow older guides that tell you to fill Form 49A. The current application process uses the new forms prescribed under the Income-tax Rules, 2026.
How to Apply for a PAN Card From Outside India (Form 93, Step-by-Step)
Applying for a PAN from outside India is largely an online process. The application can be made through the authorised PAN service providers, with the applicant providing their personal details, residential status, foreign address and supporting documents as required.
Select a PAN facility. You can apply through either official portal: Protean (formerly NSDL) or UTIITSL.
Fill the form online. Enter your personal details, your foreign residential/office address (an Indian address isn’t required if you don’t have one), and select your AO (Assessing Officer) code. NRIs use one of the designated non-resident AO codes - picking the wrong one is a common reason applications get flagged for correction, so check the AO code list on the portal if you’re unsure.
Upload your documents: identity, address, and date-of-birth proof (see the table below).
Pay the application fee online.
Sign and courier the physical form and documents to the processing center in India. Even though you apply online, the standard route still requires a physical signature and original or attested documents sent by post or courier.
Track your application using the 15-digit acknowledgment number, then receive your e-PAN by email and the physical card by post.
Already have an Aadhaar linked to an active Indian mobile number? You may be able to skip the paperwork using Instant e-PAN - a free, fully online process on the Income Tax e-filing portal that uses Aadhaar OTP and DigiLocker instead of physical documents. It only works if your Aadhaar is still linked to a working Indian number, which rules it out for most NRIs whose Indian SIM has lapsed.
Documents Required for an NRI PAN Card
For an NRI applying for a PAN from abroad, the documents you submit need to establish your identity, date of birth and address. The exact documents accepted depend on the application route, but the 2026 rules make a few NRI-specific requirements particularly important.
Document | What can be submitted |
Proof of identity | Copy of passport |
Proof of address | Copy of passport, OR bank statement in your country of residence, OR NRE bank account statement showing at least two transactions in the preceding six months |
Proof of date of birth | Birth certificate, Indian passport, driving licence, voter ID or matriculation/school-leaving certificate, or degree from a recognised institution |
Photograph/signature | One recent colour photograph (3.5cm x 2.5cm), not stapled or clipped; signature within the designated box, not on the photo |
Source: Income Tax Department PAN document guidelines, Form 49A instructions.
An Indian passport can cover all three requirements (identity, address and date of birth) making it a convenient option for many NRI applicants.
Foreign address vs. Indian address: You can list your foreign residential and office address if you don’t have an Indian one - this is explicitly permitted for NRIs. Using a foreign address means a higher dispatch fee (below) and a longer delivery window.
Attestation matters if you’re using an NRE account statement. Unlike a passport copy, an NRE bank statement needs to be attested - by the Indian embassy/consulate, high commission, apostille, or your bank manager - before it’s accepted as address proof. This is one of the more common reasons applications get held up, so confirm attestation before you submit.
Can an NRI Apply for PAN Without Aadhaar?
Yes. Aadhaar is not mandatory for the regular PAN application. If you are an NRI applying as an Indian citizen, you can use Form 93 and submit other prescribed documents for identity, address and date of birth.
Aadhaar is required if you choose the Instant e-PAN route, which uses Aadhaar-based e-KYC and requires an Aadhaar-linked mobile number and access to DigiLocker.
So, if you live abroad and don't have Aadhaar or can't use Aadhaar-based e-KYC, you can still apply for a PAN through the regular application process.
How Much Does a PAN Card Cost for NRIs?
The application fee depends on where your physical card is delivered:
₹107 (incl. GST) if you provide an Indian address for dispatch
₹1,017 (incl. GST) if the card is dispatched to a foreign address
Fees are revised periodically, so confirm the current figure on the Protean or UTIITSL portal at the time you apply.
How Long Does It Take to Get a PAN Card From Outside India?
Your e-PAN (a digitally signed PDF, valid for most purposes including tax filing and account opening) typically arrives by email within a few working days of your application being processed. The physical card, if you’ve opted for one, takes considerably longer to reach a foreign address.
The biggest variable isn’t processing speed, it’s document verification.
If your uploaded or couriered documents don’t match (an address mismatch, an unattested NRE statement, a photo that doesn’t meet the size or clarity requirement) the application gets sent back for correction, which resets the clock. Getting the documents right the first time is the single biggest thing you control here.
Mistakes to Avoid When Applying for PAN From Abroad
A PAN application can be treated as invalid if it is incomplete or deficient, and the application cannot be edited after final submission. That makes a final check particularly important for NRIs.
1. Using the old Form 49A
Applications made from April 1, 2026 use the new PAN forms. Indian citizens, including NRIs and RNORs, should use Form 93.
2. Selecting the wrong residential status
Form 93 specifically asks whether you are Resident, Non-resident or Resident but not ordinarily resident. If you’re applying as an NRI, make sure this matches your actual status.
3. Leaving out your passport or TIN details
For Indian citizens who are non-residents or RNORs, passport details and TIN details are mandatory in the new application.
4. Entering an incomplete foreign address
The form requires specific address fields, including country/region, building or door number, street, ZIP code, locality, district and state. Don’t assume your foreign address can be entered in one free-text line.
5. Using initials instead of your full name
Form 93 requires your first, middle and last names in full without abbreviations. If your Aadhaar contains initials, you need to provide the expanded name along with supporting documents.
6. Forgetting the Representative Assessee details
For an NRI or RNOR, Representative Assessee details with an Indian address are mandatory in Form 93. If you’re applying through one, their identity and address proofs are also required.
7. Assuming you can fix the application after submitting it
You cannot edit a PAN application after final submission. If it’s rejected because information is incomplete or deficient, you’ll need to submit a fresh application with the correct details and documents.
Frequently Asked Questions
Can an NRI apply for a PAN without visiting India?
Yes. Filling the form, uploading documents, paying the fee, and receiving the e-PAN can all be done from outside India. The only physical step is couriering signed documents to the processing center, which doesn’t require you to be there in person.
Can an NRI use a foreign address for PAN?
Yes, both as your residential and office address, if you don’t have an Indian address of your own.
Can I apply for a PAN from the USA/UAE/UK?
Yes - the process is identical regardless of which country you’re applying from. You’ll use the same Protean or UTIITSL portal and the same Form 49A.
Does an NRI need an Indian mobile number to apply?
No, not for the standard Form 49A route. You only need an Indian mobile number for the free Instant e-PAN option, which requires Aadhaar OTP verification.
Can an NRI apply for PAN without Aadhaar?
Yes. Aadhaar is only required for the Instant e-PAN route - the standard Form 49A application doesn’t need it at all.
Do NRIs need to link PAN with Aadhaar?
No. NRIs are exempt from mandatory PAN-Aadhaar linking, since Aadhaar itself is meant for residents.
Can I have more than one PAN?
No. Holding more than one PAN is against the law and can attract a penalty. If you already have a PAN, don’t apply for a new one - update the existing one instead.
What should I do if I already have a PAN?
Don’t apply for a new PAN. Your existing PAN stays valid after you become an NRI - you just need to update your address and residential status on it. [link: How to Update Your PAN After Becoming an NRI]. If your PAN has stopped working or shows as inoperative, our guide, "PAN Card Not Working? Here’s Why It Shows ‘Inoperative’ - and How UAE NRIs Can Fix It" covers why that happens and how to fix it.
