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Form 49AA · Foreign Citizens

PAN Application Instructions

Follow these instructions carefully to complete your application correctly and avoid processing delays.

01

Eligibility

This form is exclusively for individuals and entities who are not Indian citizens.
Qualified Foreign Investors (QFI) must submit Form 49AA through an authorized Depository Participant.

02

Language & Mandatory Fields

The application form must be filled in English only.
All fields marked with an asterisk (*) are mandatory.
Leave a space after each word, number, or punctuation mark while filling the form.

03

Multiple PAN Restriction

Applicants who already hold a valid 10-digit PAN must not apply again.
For corrections or re-issue, the PAN Correction / Reprint form must be used.

04

AO Code

AO Code (Area Code, AO Type, Range Code, AO Number) is mandatory.
If unknown, applicants may use the default International Taxation AO Code under Delhi RCC: DLC-C-35-1.

05

Full Name – Individuals

Enter the complete name without initials, abbreviations, or short forms.
Example: RAVIKANT → Last Name: R A V I K A N T
Example: POONAM RAVI NARAYAN → Last: N A R A Y A N, First: P O O N A M, Middle: R A V I

06

Full Name – Non-Individuals

Enter the complete legal name starting from the Last Name field.
Example: XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED.
Words like 'Private Limited' must be written in full. Abbreviations such as Pvt. Ltd. are not allowed.

07

Name to be Printed on PAN Card

Individuals may use abbreviated names, but the last name must be included.
Example: SATYAM VENKAT M. K. RAO → S. V. M. K. RAO
For non-individuals, the printed name must exactly match the full name entered.
Do not use prefixes such as Shri, Smt., Dr., or M/s.

08

Other Names

If the applicant has used any other name earlier, select 'Yes'.
Provide complete details in the same format as the full name.

09

Gender

Mandatory only for individual applicants.
Non-individual applicants should leave this field blank.

10

Date of Birth / Incorporation

Date must be entered in DD MM YYYY format and should not be a future date.
Individuals: Date of Birth.
Company: Date of Incorporation.
HUF: Date of creation (if unknown, enter 01-01-0001).
Trust: Date as mentioned in the Trust Deed.
Firm / LLP: Date of registration.

11

Parents’ Details (Individuals Only)

Father’s name is mandatory unless the mother-only option is selected.
Mother’s name is required only for single-parent cases.
Married female applicants must provide their father’s name.
Applicants must choose whether the father’s or mother’s name is to be printed on the PAN card.

12

Residential Address

Mandatory for Individuals, HUFs, BOIs, AOPs, and Artificial Juridical Persons.
For foreign addresses, select 'Outside India' and provide country name and ZIP/postal code.

13

Office Address

Mandatory for Companies, Firms, Trusts, and applicants with business income.
For foreign offices, select 'Outside India' and provide country name and ZIP/postal code.

14

Address for Communication

Select 'R' for Residential or 'O' for Office address.
All official communication will be sent to the selected address.

15

Telephone & Email

Country code is mandatory for telephone and mobile numbers.
Example: Delhi landline – 91 11 23555705.
Example: Mobile number – 91 9102511111.

16

Status of Applicant

Mandatory for all applicants.
Limited Liability Partnerships (LLPs) are considered as Firms for PAN purposes.

17

Registration Number

Mandatory for Companies.
Not applicable for Individuals or HUFs.

18

Country of Citizenship

Mandatory for all applicants.
ISD country code must be provided.

19

Source of Income

At least one source of income must be selected.
If Business or Profession is selected, the appropriate profession code must be mentioned.
Example: Code 12 – Information Technology.

20

Representative Assessee

Mandatory for minors, deceased persons, mentally incapacitated individuals, or cases under Section 160.
Proof of Identity and Address of the representative must be submitted.
Foreign non-individual applicants without an office in India may provide an Indian tax consultant’s address with a notarized Power of Attorney.

21

Proof of Identity & Address

Documents must exactly match the name entered in the application.
For minors, parent or guardian documents are acceptable.
For HUFs, an affidavit from the Karta along with identity and address proof is required.

22

Payment Details

Payment can be made via Demand Draft, Credit Card, Debit Card, or Net Banking.

23

Signature / Thumb Impression

Must be signed by the applicant or authorized person (Director, Partner, Trustee, Karta, or Representative Assessee).
Verifier’s name, designation, and place must be clearly mentioned.

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