Editing Permanent account number (section)

== PAN for foreign citizens ==
PAN is an important document for foreign citizens who wish to invest or undertake business in India. The procedure to obtain a PAN is the same as that for Indian citizens. However, the application is required to be filed using Form 49AA meant for foreign citizens and submitted at any of the authorized PAN Service Centres through an authorized representative in India.

'''Individuals and HUF'''

Documents accepted as proof of identity:<ref>{{cite web |url=https://www.protean-tinpan.com/downloads/pan/Additionalguidelines_Revised_Oct_2019.pdf |title=Additional check list for foreign citizen PAN applicants.}}</ref>

# Copy of passport, or Voter's ID card                                            
# Copy of Person of Indian Origin (PIO) card issued by [[Government of India]],
# Copy of [[Overseas Citizen of India]] (OCI) card issued by Government of India,   
# Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by "Apostille" (in respect of 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 authorized officials of overseas branches of Scheduled Banks registered in India (in prescribed format).   
 
Documents accepted as proof of address:
# Proof of identity documents mentioned above bearing the address of the applicant or
# Copy of bank account statement in the country of residence, or  
# Copy of non-resident external (NRE) bank account statement in India, or  
# Copy of certificate of residence in India or residential permit issued by the state police authorities, or  
# Copy of registration certificate issued by the Foreigner's Registration Office showing Indian address, or  
# Copy of visa granted and copy of appointment letter or contract from an Indian company and certificate (in original) of Indian address issued by the employer.

'''For other than individuals and HUF (including those having no office of their own in India)'''

Documents accepted as proof of identity and proof of address:
 
# Copy of 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 authorized officials of overseas branches of Scheduled Banks registered in India (in prescribed format); or  
# Copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

At present, PAN Service Centres are located in India only. However, foreign citizens may find the pseudo online mode of application more inconvenient. Signed physical documents must be sent by postal mail or courier to the Protean (formerly NSDL eGov) PO Box in Pune (India) or UTIITSL address in Mumbai, New Delhi, Chennai, or Kolkata. The online facility allows payment of fees in INR using limited options of credit card for foreign citizens (only if they have India based credit card as international credit cards are not always accepted by the third party fee collectors.) Unlike most countries, India charges a fee to issue a TIN (PAN ID). The fees charges are  ₹107 if the PAN card is to be received in India and ₹989 if the PAN Card is to be received at a foreign location. Note that the online application only eliminates data entry errors. One still needs to mail the application with photographs to India-based centers. The application requires two photographs. One on the top right requires a signature within the box below it. The other one on the top left requires a signature across the photograph (such that part of the signature is on the photograph and part on the form). There is anywhere from 2 to 20 days lag between your documents reaching the center and the initial processing/verification which only takes a day. The actual issue of PAN number by the tax department is within 48 hours.  The actual PAN card is sent to the overseas address by the registered/certified mail and may take additional 2 weeks after the issue of the PAN number which is initially conveyed by email.

Although there are only 58 million income tax payers in India, yet there are 445 million genuine PANs issued as of 31 March 2019.<ref name="autogenerated2">{{Cite web|title=IT-Return Statistics Assessment Year 2018-2019|url=https://www.incometaxindia.gov.in/Documents/Direct%20Tax%20Data/IT-Return-Statistics-Assessment-Year-2018-19.pdf#page=9}}</ref><ref>{{Cite web|title=PAN Allotment Statistics Upto 31 March 2019|url=https://www.incometaxindia.gov.in/Documents/Direct%20Tax%20Data/Income-Tax-Department-PAN-Allotment-Statistics-Up-to-31-03-2019.pdf#page=2}}</ref> While the alphanumeric PAN number is unique, individuals and corporate entities have been able to obtain multiple PAN cards fraudulently. It is illegal to obtain multiple PANs and there is a penalty of {{INRConvert|10|k}} when caught. In addition, there are fake PAN cards due to ubiquitous plastic card printers.<ref>{{cite news|url=http://timesofindia.indiatimes.com/city/kolkata/Crooks-fake-credit-history-dupe-banks-in-Kolkata/articleshow/16871296.cms |title=Crooks fake credit history, dupe banks in Kolkata |publisher=Times of India |date=2012-10-19 |access-date=2014-03-26}}</ref><ref>{{cite news|url=http://timesofindia.indiatimes.com/city/mumbai/Rs-1-crore-e-fraud-Fake-PAN-cards-used-to-open-several-bank-accounts/articleshow/18424166.cms |title=Rs 1 crore e-fraud: Fake PAN cards used to open several bank accounts |publisher=Times of India |date=2013-02-10 |access-date=2014-03-26}}</ref><ref name=autogenerated1>[http://businesstoday.intoday.in/story/tax-evaders-hold-multiple-pan-cards-cag-report/1/14157.html Tax evaders seen holding multiple PAN cards]. Business Today. (24 March 2011).</ref><ref>[https://web.archive.org/web/20140201091816/http://articles.economictimes.indiatimes.com/2014-01-28/news/46734906_1_i-t-department-income-tax-department-direct-taxes New PAN card to cost Rs 105; aims to weed out fake PAN card issue]. ''The Economic Times''. (28 January 2014).</ref><ref>[http://www.moneylife.in/article/income-tax-department-detects-and-destroys-1169-lakh-multiple-pan-cards/19382.html Income-Tax Department detects and destroys 11.69 lakh multiple PAN cards]. Moneylife.</ref> Additionally, illegal immigrants have also got PAN cards issued to them; most have used the services of PAN card agents.<ref>[http://www.dailypioneer.com/todays-newspaper/illegal-bangladeshis--pan-out-in-india-to-cement-their-aadhar.html Illegal Bangladeshis PAN out in India to cement their Aadhar<!-- Bot generated title -->]</ref><ref>[http://www.asianage.com/mumbai/198-bangladeshis-held-164-deported-740 198 Bangladeshis held, 164 deported | The Asian Age<!-- Bot generated title -->]</ref><ref>{{Cite news|url=https://timesofindia.indiatimes.com/india/Passport-alone-no-proof-of-citizenship-Bombay-HC/articleshow/22244467.cms|title=Passport alone no proof of citizenship: Bombay HC &#124; India News - Times of India|website=The Times of India|date=3 September 2013 }}</ref><ref>{{Cite web|url=http://archive.indianexpress.com/news/bangla-infiltrator-gets-indian-passport/344789/|title=Bangla infiltrator gets Indian passport - Indian Express|website=archive.indianexpress.com}}</ref><ref>{{Cite web|url=https://www.deccanherald.com/content/355111/passport-birth-proof-not-enough.html|title=Passport, birth proof not enough to claim Indian citizenship: HC|date=3 September 2013|website=Deccan Herald}}</ref>

There are only two entities in India that are authorized to accept PAN applications for processing on behalf of the Income Tax Department (India), i.e. Protean e-Gov Technologies Limited (formerly NSDL e-Governance Infrastructure Limited) & UTIITSL.