非居民印度人的永久账号 | NRI PAN

Permanent Account Number (“PAN”) issued by the Income Tax Department is a mandatory unique number required for the purpose of all Income tax related compliance in India. PAN also acts as an Identity proof of Indian residents. However, persons who are non-residents and are having presence in India for limited purposes may also need to apply for PAN in certain cases.

Permanent Account Number or PAN is mandatory for all the persons including NRI who are required to file their Income tax return (“ITR”) under Income Tax Act, 1961 or who wish to carry out financial functions in India. Therefore, it is mandatory for all those NRIs who wish to operate or invest in India to apply for PAN.

1. Who needs to apply for PAN as NRI?

PAN is a prerequisite for every person who wants to file Income tax return in India or who wants to enter into a transaction where quoting PAN is mandatory as per Income tax act. Therefore, in such scenarios, it becomes mandatory for a person to apply for PAN.

List of transactions where quoting PAN is mandatory is given in Rule 114B of Income Tax Rules read with Section 139A(5)(c) of Income Tax Act. Department has added various new transactions in this list to curb the black money generation and improve transparency. However, exemption is provided to NRI to quote PAN for few transactions.

Section 114B defines following transactions where reporting of PAN is mandatory for NRI:

1. 机动车（两轮车除外）的买卖。
2. 开设银行账户（储蓄账户和定期存款账户除外）。因此，若要在银行开设活期账户，必须持有 PAN。
3. 如果 NRI 希望投资印度资本市场（包括共同基金和股票），则必须提供 PAN，以便在存管机构、参与者、证券托管人或任何其他受印度证券交易委员会（SEBI）监管的人员处开设证券账户（DEMAT Account）。
4. 对于超过 50,000 印度卢比的共同基金单位投资，NRI 需先提供 PAN。
5. 向银行或合作银行存入超过 50,000 印度卢比的现金。
6. 向任何公司或机构支付超过 50,000 印度卢比以购买债券。
7. 在任何银行或合作银行创建超过 50,000 印度卢比的定期存款，或在一个财政年度内所有定期存款总额超过 500,000 印度卢比的情况。
8. 在一个财政年度内支付的寿险保费总额超过 50,000 印度卢比。
9. 如果 NRI 拥有房产或土地。若房产价值或印花税价值超过 100 万印度卢比，则在买卖不动产时需要提供 PAN。
10. 签订股票以外的证券买卖合同，且交易价值超过 100,000 印度卢比。
11. 单笔交易价值超过 100,000 印度卢比的非上市股票买卖。

2. What are the benefits of NRI PAN?

NRI PAN is a widely accepted proof of identity throughout the country. Therefore, holding a PAN doesn’t only help into entering various transactions but also smoothen identity related activities. PAN can have following benefits:

• 有助于税务流程的顺利进行。
• 可以轻松购买房产、土地和资产。
• 可以投资资本市场。
• 简化了“了解你的客户”（KYC）流程。

3. What are the documents required for NRI PAN?

Different sets of documents are required for Individual or HUF or other body corporates. For PAN Application, documents are required for Identity proof and address proof.

3.1 Documents required for Non-resident Individual or HUF for NRI PAN

Identity Proof for NRI PAN:

• 2 张近期护照尺寸照片。
• 护照复印件（无需认证）或
• 印度政府签发的印度裔人士（PIO）卡复印件（无需认证）或
• 印度政府签发的印度海外公民（OCI）卡复印件（无需认证）或
• 任何其他国家或公民身份识别号码或卡片的复印件，并经“海牙认证”（针对 1961 年海牙公约的签署国）或由申请人所在国的印度大使馆、高级专员公署或领事馆，或在印度注册的定期银行海外分支机构的授权官员进行正式认证。

1. Address Proof for NRI PAN

• 护照复印件或
• 印度政府签发的印度裔人士（PIO）卡复印件或
• 印度政府签发的印度海外公民（OCI）卡复印件或
• 居住国的银行对账单复印件或
• 印度非居民外部（NRE）银行账户对账单复印件，或
• 印度居住证明复印件或州警察当局签发的居留许可，或
• 外国人登记处签发的显示印度地址的登记证复印件，或
• 签证复印件及印度公司的录用通知书或合同复印件，以及雇主签发的印度地址证明（原件）。

注意：上述证明为居住地址证明。然而，如果 NRI 在印度有办公地址，除上述地址证明外，还需提供以下附加文件：

1. 印度公司的录用通知书/合同复印件，以及
2. 由雇主授权签字人出具的申请人印度地址证明（原件），需使用印有雇主 PAN 的公司信笺，并
3. 附上雇主证明中所述 PAN 的 PAN 卡复印件。

3.2 Documents required for Non-resident other than Individual or HUF, i.e, company or Firm or AOP or BOI 

1. Proof of identity and address for NRI PAN

1. Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or
2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

4. Process of applying for NRI PAN

To apply for PAN, NRIs need to visit https://tin.tin.nsdl.com/pan/.  

• NRIs, who are Indian citizens, are required to fill Form 49A. Whereas, NRIs with citizenship of another country are required to fill up Form 49AA.
• On entering the information given in form and after verifying it, a acknowledgement slip will appear with a 15 digit code. Take the print out of the form and acknowledgement slip.
• In the space provided, paste 2 passport size photos and in the other provided box sign it with black ink or use thumb print.
• Attach all the documents as asked with the applications.
• The acknowledgement should reach the designated address within 15 days of form submission.

Click here to apply for NRI PAN

6. Payment Procedure for NRI PAN

• The fees can be paid via debit card, credit card or net banking for online payment methods.
• In case the NRI wants to pay the fee offline, he/she can issue a demand draft.

Although the process of getting an NRI PAN seems easy, it is always advised to opt for agencies or consultants who work regularly in this field.

7. Points to be kept in mind while applying for the NRI PAN

• Address:- A person must provide a valid residential address of the country he/she is residing in for communication purposes. In case the person does not have a valid residential address, then he/she can give the address of his/her office or the address of his/her residence in India.

A person should provide his/her genuine email address and postal address for further communication. If the person gives a foreign address then a complete address should be provided including the postal code, province name and country name. The courier charges will be more for such addresses.

• Photograph and Signature:- The person must provide the authority with a recent photograph. The signature should not be overwritten or smudged. The photograph and application in the acknowledgement slip should match with that of the ones submitted in the application.

8. Penalty Consequences for non-compliance

8.1 Penalties for holding more than one NRI PAN

Income tax act permits a person to hold only one PAN. Therefore, if a person holds more than one PAN then a penalty of INR 10,000 shall be imposed under section 272B of Income Tax Act.

If you are inadvertently allotted with more than PAN then it advisable to surrender the additional PAN.

8.2 Not holding PAN or incorrect reporting of PAN

Every person who is mandatorily required to hold a PAN shall provide correct PAN for the transactions provided under Rule 114B. Further, correct PAN should be provided to the person liable for deducting or collecting tax.

Therefore, if a person fails to hold a PAN or intentionally quote incorrect PAN, wherever required, then a penalty of INR 10,000 shall be imposed on him under section 272B of Income Tax Act.

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