ISSUE OF PAN TO PERSONS OUTSIDE INDIA AND FOREIGN CITIZENS - REG.

PAN Circular No. 4 [F.No. SW/3/31/2005/01-DIT(S)], Dated: 11-10-2006


Tel. No. : 011-23524261
Fax : 011-23555705

E-mail : cit1.systems@ incometaxindia.gov.in

DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,

New Delhl-110055


Following guidelines are issued to facilitate the allotment of PAN to citizens of India residing outside India, foreign citizens and other persons (like companies/trusts/firms) having no office of their own in India:

I. Citizens of India residing outside India and foreign citizens -

Service providers shall accept applications from these categories of natural persons (individuals), without insisting on details of a representative assessee. Details of addresses and proofs required for identity and address in such cases will be as per Annexure ‘A’ enclosed.

II. Other persons (like companies/trusts/firms) having no office of their own in India:

Service providers shall accept applications from these categories of applicants, without insisting on details of a representative assessee. Details of addresses and proofs required for identity and address in such cases will be as per Annexure ‘A’ enclosed.

2. Service providers should advise applicants in the above mentioned categories to clearly indicate the address at which the PAN card and other communication should be sent in column 6 of Form No. 49A, and also to invariably mention their email id in column 7 of Form No. 49A. Service providers are permitted to charge applicants courier charges for PAN cards required to be delivered abroad, in addition to the application fee of Rs.60 plus applicable service tax. Details of service charges and delivery time shall be put up on the websites of the respective service providers.

3. Codes ‘99’ and ‘999999’ should be entered for State and PIN fields respectively for the class of PAN applicants not having Indian address. However, actual foreign ZIP/PIN code should be populated in any of the 5 address fields (preferably last) along with the name of the country.

4. Service providers should also place on their respective websites the available Assessing Officer (AO) codes of International Taxation Directorate and advise the applicants to mention AO code out of these codes. However, if no AO code is mentioned in the application or the AO code mentioned is other than of International Taxation Directorate, then the first international taxation Assessing Officer of Delhi may be used as default AO code.

5. These guidelines are applicable only for the purpose of allotment of PAN to the categories of persons specified above.



(Suresh Kumar)

Addl. Director of Income Tax (Systems) -I (1)




ANNEXURE-A

  
 
INDIVIDUAL
 
PARTICULARS
Indian Citizen- At the time of application for PAN located:
Foreign Citizen- At the time of application for PAN located:
Other persons having no office in India
 
Outside India
In India
Outside India
 
ID Proof
Copy of passport
Copy of passport
Copy of passport, duly attested by Indian Embassy in the country where applicant is located
Copy of registration certificate of their country duly attested by Indian Embassy in the country where applicant is located
Address Proof
Copy of passport, copy of bank account in country of residence
Copy of passport, copy of bank account in India
Copy of passport, duly attested by Indian Embassy in the country where applicant is located copy of bank account in country of residence



NA
Photo
Applicant
Applicant
Applicant
NA
Signature
Applicant
Applicant
Applicant
Authorised Signatory
Representative Assessee
Not required
Not required
Not required
Not required

ADDENDUM NO. 3 TO PAN CIRCULAR NO. 4 - ISSUE OF PAN TO PERSONS OUTSIDE INDIA AND FOREIGN CITIZENS - REG.

F.No. SW/3/31/2005/01-DIT(S)/6421-22, Dated 9-7-2007


Tel. No.: 011-23593092
Fax : 011-23555705

E-mail : sureshkumar@incometaxindia.aov.in

DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,

New Delhi-110055

PAN Circular No. 4 lays down guidelines to facilitate allotment of PAN to citizens of India residing outside India, foreign citizens and other persons having no office in India. ‘Other persons’ who do not have office in India, and who are either not registered in India or do have approval to set up office in India are required to get their Registration certificate attested by the Indian Embassy/High Commission/Consulate in the country where they are registered.

2. It has been represented that under the Hague Convention of October 5, 1961 abolishing the requirement of legalization of foreign public documents, to which India is a signatory, there was a simplified procedure for certification of public documents to be used in countries that have joined the Convention. Documents destined for use in participating countries and their territories should be certified by one of the officials in the country where the document has been executed. Said official must have been designated as competent to issue certification by "Apostille" as provided for by the Hague Convention. With this certification by the Hague Convention Apostille, the document was entitled for recognition in the country of intended use and legalization by the embassy or consulate was not required. It has been requested to allow submission of Registration documents

3. The matter has been considered. PAN service providers may accept documents certified by "Apostille" in respect of countries which are signatories to the Hague Apostille Convention of 1961 as proof of identity/residence along with PAN applications after satisfying themselves that the certificate has been issued by an official authorized to do so and that the document is a "public document" as defined in the Convention. An outline of the Hague Apostille Convention and a ‘model certificate’, as available on the official website of the Hague Convention (www.hccn.net) are attached.



(Suresh Kumar)

Addl. Director of Income Tax (Systems) -I (1)

 

CORRIGENDUM TO PAN CIRCULAR NO. 4 - ISSUE OF PAN TO PERSONS OUTSIDE INDIA AND FOREIGN CITIZENS - REG.

F. No. SW/3/31/2005/01-DlT(S), Dated: 18-10-2006
Tel. No.: 011-23593092
Fax : 011-23555705

E-mail : sureshkumar@incometaxindia.aov.in

DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,

New Delhi- 10055

The following addendum to PAN Circular No. 4 is issued to clarify the allotment of PAN to persons outside India:

"6. It is again reiterated that PAN Circular is issued to facilitate the allotment of PAN to the categories of persons mentioned above. Copy of certificate of registration number or approval issued by the competent authority in India may be submitted as proof of identity and address and be used for allotment of PAN in cases where persons having no office of their own in India are registered by any competent authority in India. If such persons, registered with any competent authority in India or approved by it, mention in the PAN application an address in India whose proof is either the copy of certificate of registration with or approval of the competent authority in India or the accompanying documents issued by the competent authority to such persons or in their application by the persons before the competent authority, the same may be used to allot PAN to such applicants."




(Suresh Kumar)
Addl. Director of Income Tax (Systems) -I (1)


ADDENDUM TO PAN CIRCULAR NO. 4 - ISSUE OF PAN TO PERSONS OUTSIDE INDIA AND FOREIGN CITIZENS - REG.

[F. No. SW/3/31/2005/01-DIT(S)], Dated: 28-12-2006


Tel. No. : 011-23593092
Fax : 011-23555705

E-mail : sureshkumar@incometaxindia.gov.in

DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,

New Delhl-110055


Representations have been received stating that entities registered outside India were facing problems in submitting an Indian address, suitable for correspondence, in terms of conditions prescribed in PAN Circular No. 4 dated 11.10.2006 and its addendum dated 18.10.2006. It has been requested to permit the address of the tax consultant to be allowed in the PAN application form for the purpose of correspondence.

2. The matter has been considered. The following interim facility to allow address of the tax consultant in respect of foreign non-individual entities for the purpose of correspondence is being provided till further directions:

(a) Non-resident non-individual entity should be asked to fill in its foreign address in the office address column and proof of identity and address may be submitted in the form of copy of incorporation deed etc. duly certified by the Indian Embassy / High Commission or Consulate or registration certificate etc. issued by an Indian regulatory authority.

(b) The name and address of the tax consultant may be filled in the column for the address of representative assessee as a "care of address, while the name of "entity" be filled in the name column of the representative assessee. The address of tax consultant should be supported by an original power of attorney issued to the tax consultant by the entity duly and should be submitted along with the application. The power of attorney should be notorised/certified by the Indian Embassy/Consulate. It should specifically mention that the Indian tax consultant was authorized to accept notices on behalf of the foreign entity.

3. The chart annexed to PAN Circular No. 4 is consequently modified and amended as per annexure enclosed.


S/d
Suresh Kumar)

                                                                      Addl. Director of Income Tax (Systems) -I (1)



ADDENDUM NO. 4 TO PAN CIRCULAR NO. 4 - ISSUE OF PAN TO PERSONS OUTSIDE INDIA AND FOREIGN CITIZENS - REG.

F.No. SW/3/31/2005/01-DIT(S), Dated 4-6-2008


Tel. No. : 011-23593092

Fax : 011-23555705 fc

E-mail : sureshkumar@incomelaxindia.qov.in

PAN Circular 4 lays down the guidelines to facilitate the allotment of PAN to citizens of India residing outside India, foreign citizens and other persons (like companies/trusts/firms) having no office of their own in India.

2. It has been decided to accept the following documents to assist non-residents in obtaining PAN cards:

(i) Accept copy of a PIO (Person of Indian Origin) card issued by the Govt. of India as proof of identity and address of PAN applicants;

(ii) Accept attested copy of NRE bank account statement of the PAN applicant as proof of address as given in the bank statement (the bank statement should be less than six months old and contain at least two customer induced transactions in this period). The bank statement should be attested by either the Indian Embassy/Consular office or by an Apostille or by the Manager of the bank in which the account is held. The proof of identity would be copy of passport/PIO card in these cases.;

(iii) Accept an attested bank statement also in respect of the joint holder of the bank account in the NRE bank statement. The attestation should be done as in (ii) above.



sd

Suresh Kumar Addl. Director of Income-tax (Systems)-I(1)




ADDENDUM NO. 5 TO PAN CIRCULAR NO. 4 - ISSUE OF PAN TO FOREIGN CITIZENS - REG.

[F. No. SW/3/31/2005/01-DIT(S)/5342], dated 8-7-2008


Tel. No. : 011-23593092

Fax : 011-23555705

E-mail : sureshkumar@incometaxindia.gov.in


PAN Circular 4 lays down the guidelines to facilitate the allotment of PAN to citizens of India residing outside India, foreign citizens and other persons (like companies/trusts/firms) having no office of their own in India.

2. In partial modification of the existing guidelines, it has been decided to accept the following documents along with the PAN application form as proof of identity and address in respect of assist foreign citizens in India at the time of making application for obtaining permanent account number:

i
Proof of identity
Copy of passport
ii
Proof of address
(i) Residential Address (Compulsory for individuals):
 
 
Copy of bank statement or certificate of residence in India issued by State Police authorities or registration certificate issued by the Foreigner’s Registration Office showing address in India
 
 
                                                or
 
 
Copy of Visa application to Indian authorities + copy of Visa granted + copy of appointment letter/contract from Indian company + and certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning also the PAN of the employer.
(ii) Office address (if mentioned)
 
 
Copy of Visa application to Indian authorities + copy of Visa granted + copy of appointment letter/contract from Indian company + and certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning also the PAN of the employer.
iii
Representative assessee
In case a representative assessee is mentioned in the PAN application, proof of identity and address of the Representative assessee also should be provided.


3. PAN application should be signed by the individual in whose name permanent account number is to be issued. The service provider will, in relevant cases, verify the PAN of the employer from database and process the PAN application for issue of PAN card. The PAN card will be dispatched to the communication address mentioned in the PAN application.


(Suresh Kumar)

Addl. Director of Income Tax (Systems) -I (1)



ADDENDUM NO. 6 TO PAN CIRCULAR NO. 4 - ISSUE OF PAN TO FOREIGN CITIZENS -REG.

[F. No. SW/3/31/2005/01-DIT(S)/3904-3907], Dated 9-7-2010


PAN Circular 4 lays down the guidelines to facilitate the allotment of PAN to citizens of India residing outside India, foreign citizens and other persons (like companies/trusts/firms) having no office of their own in India.

2. In partial modification of the existing guidelines (refer Addendum No. 5 to PAN Circular No. 4 issued on 08.07.2008), it has been decided to accept the following documents along with the PAN application form as proof of identity and address in respect of the foreign citizens in India at the time of making application for obtaining Permanent Account Number (PAN):

i
Proof of Identity
Copy of passport
ii
Proof of Address
(i) Residential Address (Compulsory for individuals):
 
 
Copy of Bank Statement
or
Certificate of Residence in India issued by State Police Authorities
or
Registration Certificate issued by the Foreigner’s Registration Office showing address in India
or
Copy of Visa application to Indian authorities or Copy of OCI Card application + copy of Visa granted or Copy of OCI Card + Copy of appointment letter/contract from Indian company + and Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning also the PAN of the employer.
(ii) Office address (if mentioned)
Copy of Visa application to Indian authorities or Copy of OCI  Card + Copy of appointment letter/contract from Indian company + and Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning also PAN of the employer.
iii
Representative assessee
In case a representative assessee is mentioned in the PAN application, proof of identity and address of the representative assessee also should be provided.


3. PAN applications should be signed by the individual in whose name permanent account number is to be issued. The service provider will, in relevant cases, verify the PAN of the employer from database and process the PAN application for issue of PAN card. The PAN card will be dispatched to the communication address mentioned in the PAN application.



Yours faithfully,



(Neeraj Kumar) JDIT(S)-I(1)


ISSUE OF PAN TO PERSONS OUTSIDE INDIA AND FOREIGN CITIZENS - REG.

PAN CIRCULAR NO. 4 (REVISED), DATED : 28-12-2006

 

 
 
INDIVIDUAL
 
PARTICULARS
Indian Citizen-At the time of application for PAN located:
Foreign Citizen-At the time of application for PAN located:
Other persons having no office in India
 
Outside India
In India
Outside India
 
ID Proof
Copy of passport
Copy of passport
· Copy of passport; or
· Copy of other national ID duly attested by Indian Embassy/High Commission or Consulate in the country where applicant is located
· Copy of registration in India; or of approval granted to set up office India by Indian authorities; or
· Registration certificate of their country duly attested by Indian Embassy/High Commission or Consulate in the country where applicant is located.
Address Proof
Copy of passport
Copy of passport; copy of bank account in India
· Copy of passport; or
· Copy of other national ID or copy of bank account in country of residence duly attested by Indian Embassy/High Commission or Consulate in the country where applicant is located;
· Copy of registration in India or of approval granted to set up office India by Indian authorities; or
· Registration certificate of their country duly attested by Indian Embassy/High Commission or Consulate in the country where applicant is located
· Persons may additionally mention their own name and care of address of their tax consultant in India in representative assessee column for the purpose of communication address. This should be supported by Power of Attorney in favour of the tax consultant duly notorised or attested by Indian Embassy/High Commission or Consulate located in their country
Photo
Applicant
Applicant
Applicant
NA
Signature
Applicant
Applicant
Applicant
Authorised Signatory
Representative Assessee
Not required
Not required
Not required
Not required