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Permanant Account Number

• 1.7. Guidelines for the allotment of PAN to persons residing outside India and Foreign citizen 1. 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 web-sites 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 Assessing Officer code out of these codes. However, if no Assessing Officer code is mentioned in the application or the Assessing Officer code mentioned is other than of International Taxation Directorate, then the first international taxation Assessing Officer of Delhi may be used as default Assessing Officer code. 5. These guidelines are applicable only for the purpose of allotment of PAN to the categories of persons specified above.   Annexure A   PAN Circular No. 4, dated 11-10-2006       Subject : Issue of PAN to persons outside India and foreign citizens - Reg.       Individual   Other persons having no office in India Particulars Indian Citizen - at the time of application for PAN located : Foreign Citizen - At the time of application for PAN located :   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 application 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 PAN : Circular No. 4, dated 11-10-2006.