Guide
PAN card for NRIs: apply, correct or fix an inoperative PAN
How NRIs and OCI holders get a new PAN, correct details, and fix a PAN that became inoperative, with the documents you need.
Updated 30 October 2026
Indian citizens living abroad apply for a PAN on Form 49A, and foreign citizens, including OCI holders, on Form 49AA, through the official Protean (NSDL) or UTIITSL portals. NRIs do not have to link Aadhaar, but a PAN can become inoperative if your status still shows as resident. The fix is to send proof of non-resident status to your jurisdictional assessing officer.
Why NRIs need a PAN
- Filing an Indian income tax return
- Selling or buying property, and claiming back excess TDS
- Opening or running NRE and NRO accounts
- Investing in mutual funds, shares or fixed deposits
Which form to use
Use Form 49A if you are an Indian citizen, wherever you live. Use Form 49AA if you hold a foreign passport, including OCI and PIO holders. You can give an address abroad; the fee is higher when the card is posted outside India, and you also receive an e-PAN by email.
Documents you need
- Passport copy (photo and address pages)
- Proof of address: an overseas bank statement or residence permit, or an Indian address proof
- A recent photo and your signature on white paper
- OCI or PIO card copy, if you are a foreign citizen
If your PAN became inoperative
Many NRIs found their PAN marked inoperative because the tax department's records still showed them as resident and Aadhaar was not linked. Non-residents are not required to link Aadhaar. Instead, write to your jurisdictional assessing officer (you can find yours on the income tax e-filing portal) with proof of non-resident status, such as passport pages showing your travel dates and your overseas visa or residence permit, and ask for your status to be updated. An inoperative PAN can still be used to file a return, but refunds are held back and TDS is deducted at a higher rate.
If you need help
SafeNRI fills in the right form, prepares your photo and signature to the portal's rules, and follows up until your PAN is issued or updated. See PAN card for NRIs. SafeNRI is an independent private service; you can also apply yourself on the official portals.