PAN Card for NRIs & OCI Cardholders – Form 49A/49AA, Lower TDS & Advisory | NDS Avla

Permanent Account Number (PAN) for NRIs & OCI Cardholders – Application & Compliance Services

Q: Which form should an NRI use to apply for PAN?

Indian citizen NRIs use Form 49A. OCI cardholders and foreign nationals use Form 49AA. Both are submitted online via NSDL or UTIITSL with appropriate identity and address proofs.

Q: Can NRIs submit Form 15G or 15H to avoid TDS?

No. Forms 15G/15H are for resident individuals only. NRIs must apply for a lower TDS certificate under Section 197, file Form 10F with a Tax Residency Certificate, or file a return to claim TDS refunds.

Q: What is a Section 197 lower TDS certificate?

A certificate from the Income Tax Department authorizing payers to deduct TDS at a lower rate than 30% on NRI income. The NRI applies online with income details and DTAA claims. Valid for the specified financial year.

PAN Application, Lower TDS Certificates & KYC Advisory for Non-Resident Indians

A Permanent Account Number (PAN) is a mandatory 10-character alphanumeric identifier issued by the Income Tax Department of India. For Non-Resident Indians and OCI cardholders with any financial dealing in India — receiving rent, selling property, earning investment income, or operating NRO bank accounts — PAN is legally required. Without PAN, TDS is deducted at a flat 20% under Section 206AA, income tax returns cannot be filed, and refunds of excess TDS cannot be claimed.

PAN is the foundation of all NRI tax compliance — it connects your income tax return filing, TDS credits in Form 26AS, repatriation documentation (Form 15CA/CB), and investment KYC. NRIs (Indian citizens) apply through Form 49A; OCI cardholders apply through Form 49AA.

NRI Exemption from Aadhaar-PAN Linking: NRIs (non-residents under the Income Tax Act) and OCI cardholders are exempt from mandatory Aadhaar-PAN linking. However, once an NRI returns to India and becomes a Resident, this exemption ceases and linking becomes mandatory. We advise clients on timely action when residential status transitions occur.

Our PAN Services for NRIs & OCI Cardholders

Form 49A – NRI PAN Application

End-to-end assistance for Indian citizen NRIs applying for PAN through Form 49A — document preparation, identity and address proof requirements, and online NSDL/UTIITSL submission.

Form 49AA – OCI/Foreign National PAN

Guidance for OCI cardholders and foreign nationals applying through Form 49AA — including apostille requirements for foreign documents and OCI card as acceptable identity proof.

Aadhaar-PAN Linking Advisory

Clear guidance on the NRI exemption from mandatory Aadhaar-PAN linking, and steps required when residential status changes from NRI to Resident.

Lower TDS Certificate – Section 197

Application for lower or nil TDS certificates for NRIs where actual tax liability after DTAA benefits is lower than the 30% rate at which TDS would otherwise be deducted.

PAN Correction & Record Update

Corrections to name, date of birth, address, and residential status on PAN records to ensure accurate TDS credit posting and seamless refund processing.

Form 10F & Tax Residency Certificate

Online filing of Form 10F on the tax portal with a Tax Residency Certificate from the foreign country to claim DTAA-reduced TDS rates on interest, rent, and other income.

Consequences of Not Having PAN

TDS deducted at 20% flat under Section 206AA — regardless of actual tax liability or DTAA rates
No income tax return can be filed — excess TDS cannot be claimed as refund
NRIs cannot invest in Indian mutual funds or open demat accounts without valid PAN
Property sale above ₹50 lakh requires PAN of both buyer and seller for Form 26QB filing
Form 15CA/CB (required for fund repatriation) mandates PAN of both remitter and remittee
DTAA treaty benefits through Form 10F require a valid PAN linked to the NRI's Indian tax account

Frequently Asked Questions

Which form should an NRI use to apply for PAN — Form 49A or 49AA?

Indian citizens who are NRIs (holding an Indian passport) must apply using Form 49A. OCI cardholders and other foreign nationals must use Form 49AA, designed specifically for foreign nationals. Form 49A requires Indian identity proofs; Form 49AA accepts foreign identity proofs such as the OCI card and foreign passport. Both can be submitted online through the NSDL or UTIITSL portal. For foreign-addressed applications, documents may need to be apostilled or attested by the Indian Embassy/Consulate.

Can NRIs submit Form 15G or 15H to avoid TDS on Indian income?

No. Forms 15G and 15H are available only to resident individuals and HUFs — NRIs cannot submit these. The correct approach is: (a) apply for a lower TDS certificate under Section 197, (b) provide Form 10F with a Tax Residency Certificate to claim DTAA-reduced rates from the payer, or (c) file an income tax return to claim a refund of excess TDS deducted.

What is a Section 197 lower TDS certificate and how do NRIs obtain it?

Under Section 197, the Income Tax Department can issue a certificate authorizing payers to deduct TDS at a rate lower than the standard 30% applicable to NRIs. This is particularly useful for NRIs with rental income where the effective tax rate after deductions and DTAA benefits is significantly lower. The NRI applies online through the income tax portal to the jurisdictional Assessing Officer. Once issued, the certificate is given to the payer who deducts at the certified lower rate.

What happens to an NRI's PAN when they return permanently to India?

The PAN itself is a lifetime identifier and does not change on return to India. However, the residential status declared in the income tax return changes from Non-Resident to RNOR to Resident over the transition years. As the individual becomes a Resident, Aadhaar-PAN linking becomes mandatory, the ITR form changes, and Schedule FA (foreign assets) disclosure becomes required. The PAN continues to be used for all tax filings throughout this transition.

Need PAN or Lower TDS Certificate? We Handle It All.

From PAN application for NRIs and OCI cardholders to lower TDS certificates, Form 10F filing, and TDS refund claims — our team manages all PAN-related NRI compliance seamlessly.

F.A.Q.

What is GSTR-9 and why is it required?

GSTR-9 is an annual GST return that summarizes all transactions reported during the financial year. It is required to ensure proper reconciliation and compliance with GST laws.

Who is required to file GSTR-9?

All regular GST-registered taxpayers are required to file GSTR-9, except composition dealers, casual taxable persons, and non-resident taxpayers.

What is the due date for filing GSTR-9?

The due date is generally 31st December following the end of the relevant financial year, unless extended by the government.

What details are included in GSTR-9?

It includes details of outward supplies, inward supplies, input tax credit claimed, taxes paid, and adjustments made during the year.

Is GSTR-9 mandatory for all taxpayers?

GSTR-9 is mandatory for most regular taxpayers, but certain small taxpayers may get exemptions based on turnover thresholds notified by the government.

What happens if GSTR-9 is not filed on time?

Late filing may result in penalties and late fees, along with potential compliance issues or notices from GST authorities.