Last reviewed: April 2026
- Your citizenship, not your residency, determines which PAN form you must use. Indian passport holders (NRIs) use Form 93. All foreign passport holders — including OCI and PIO holders — use Form 95 under the Income-tax Rules, 2026.
- A PAN card is mandatory for property transactions, NRO and NRE account opening, repatriation of funds, and tax filing in India. Without a valid PAN, these transactions cannot proceed and TDS may be deducted at the maximum applicable rate.
- Applying from the UK involves more than the online form. Documents may require attestation or Apostille, photographs must meet Indian size specifications, and the physical application must be submitted to a depository in India.
- There is no fast-track option for overseas PAN applications. Allow at least 10 to 15 working days for official processing after documents are received in India, plus international submission time.
- All 2026 PAN applications are QR-code enabled and, as of April 2026, now require a UK Tax Identification Number. For example, your National Insurance number for the application.
✔ Fact-checked by the Indian Law & Property Team at Whytecroft Ford | Updated for 2026
The PAN 2.0 application process for an individual Indian PAN card is citizenship-based. Use the following guide to understand which category you may fall under:
- Indian Citizens (NRIs): Must use the new Form 93 (replaces Form 49A).
- Foreign Citizens (OCI/PIO): Must use the new Form 95 (replaces Form 49AA).
- Foreign Entities/Firms: Must use Form 96.
Not sure of your status? See our guide to the difference between NRI, OCI, and PIO. For the full OCI-specific application guide, see our OCI PAN card guide. For non-OCI foreign nationals, see our Foreign Citizen PAN Card Guide.
The First Verification Check
Are you an NRI individual or a Foreign Citizen individual according to the Indian Government? While “NRI” is a popular term used in the broader sense by many non-resident individuals who reside outside of India, your citizenship status determines which form you must select to apply for your PAN Card 2.0:
- Holding an Indian Passport? You are an NRI. Use Form 93.
- Holding a Foreign Passport (with or without an OCI)? You are a Foreign Citizen. Use Form 95.
1. Official Forms Under PAN 2.0 Framework
The Income Tax Department has introduced category-specific forms to replace the legacy system:
| Applicant Category | 2026 Official Form (New) | Replaces Legacy Form (Old) |
| NRI (Indian Citizen) | Form 93 (FN93) | Form 49A |
| OCI Cardholder | Form 95 (FN95) | Form 49AA |
| Foreign Citizen | Form 95 (FN95) | Form 49AA |
2. Why Do NRIs and Foreign Citizens Need a PAN Card?
A Permanent Account Number (PAN) is the essential financial identifier for NRIs, OCIs, and foreign citizens in India. Under 2026 regulations, compliance is mandatory for high-value transactions, property dealings, and fund repatriation, with requirements varying between Form 93 and Form 95 based on citizenship:
2.1 Buy or Sell Real Estate
You cannot execute a property transaction or repatriate the sale proceeds out of India without a PAN.
2.2 Open an NRO/NRE Bank Account
Indian banks require a PAN for strict KYC (Know Your Customer) compliance.
2.3 Pay Taxes & TDS
It is mandatory for filing income tax returns if you earn rent, dividends, or pension income in India, and for Tax Deducted at Source (TDS).
2.4 Invest in India
3. Which Form Do You Need? (Form 93 vs. Form 95)
The PAN 2.0 system categorizes applicants by citizenship:
- Form 93: Mandatory for Indian Passport holders (NRIs).
- Form 95: Mandatory for Foreign Passport holders (OCIs/Foreign Citizens).
An Example of the Official Form 95: Indian PAN 2.0 Application for Non Indian Nationals, OCI & Foreign Citizens
Documents Required for Your PAN Application
The document requirements differ depending on which form you are using. Ensure documents are in order before beginning your application. For more information, check the official portals.
Form 95: OCI Holders, Foreign Citizens, and PIOs
Proof of identity: your current foreign passport. Proof of address: a recent UK bank statement. OCI card copy, if applicable. Recent photographs meeting the Indian PAN specification of 4.5 cm x 3.5 cm, colour, white background. Tax Identification Number (TIN): your UK National Insurance number.
Form 93: NRIs Holding an Indian Passport
Proof of identity: your current Indian passport. Proof of address: a recent overseas address document, such as a bank statement. Photographs meeting the 4.5 cm x 3.5 cm specification. Tax Identification Number (TIN) and Proof of Date of birth.
Attestation Requirements
For NRIs (Form 93), supporting documents may need to be attested by the Indian Embassy or your local bank manager. For OCI holders and foreign citizens (Form 95), certain documents may need to be Apostilled or attested by the Indian High Commission.
The specific requirement varies by document type and by which depository you use (Protean or UTIITSL). Always check the attestation guidelines on your chosen depository’s portal before submitting, as requirements may change and may differ between the two depositories.
If you are unsure whether your documents meet the requirements, our PAN card application service includes a document review before submission.
4. Physical PAN Card vs. e-PAN: Which Should You Choose?
When filling out Form 95, you will be given the option to choose between a physical PAN card, an e-PAN, or both. They hold the exact same legal validity in India.
4.1 The e-PAN (Electronic PAN)
This is a digitally signed PAN card issued in electronic PDF format. It is sent directly to your registered email address. It is much faster to obtain and costs significantly less since there are no international courier fees.
4.2 The Physical PAN Card
This is the traditional hard copy dispatched via international post to your overseas address. It takes longer to arrive and carries a higher application fee to cover the international shipping costs.
4.3 Our Recommendation
We highly advise applicants to opt for both. The e-PAN gives you immediate access to your PAN number for urgent financial transactions, while the physical card serves as a permanent hard-copy backup.
5. How to Apply for an NRI PAN Card Online
The Income Tax Department of India has appointed two official bodies to process PAN applications globally. Additionally, as of April 2026, the Government of India announced that PAN-related services are available across three platforms: the e-Filing Portal, the UTIITSL Portal, and the Protean e-Gov Portal. With the implementation of PAN 2.0, all these services will be integrated into a single, unified portal. Until further notice, you can apply directly through either of their secure online portals:
5.1 Protean eGov Technologies:
Protean eGov technologies (formerly NSDL)
5.2 UTIITSL:
UTI Infrastructure Technology And Services Limited
5.3 April 2026 Unified Portal Press Release
Based on the Government of India’s press release circular:
The Unified Portal Link: It states that under the newly approved PAN 2.0 Project, all PAN and TAN services will eventually be hosted on a “single unified portal of ITD” (Income Tax Department). Because the project is in the process of being rolled out, the actual URL for this future unified portal is not yet provided.
Can you still apply using the depositories? The circular does not state that you can no longer use the existing depositories/portals right now. In fact, it explicitly says that until the PAN 2.0 project is completely rolled out, you should continue using the existing processes.
Currently, services are spread across three platforms: the e-Filing Portal, UTIITSL Portal, and Protean (formerly NSDL) e-Gov Portal. The circular notes that for the time being, users can still use the existing online depository links or visit physical centers for updates and corrections. However, once PAN 2.0 is fully implemented, all of these services will be consolidated and moved entirely to the new unified ITD portal.
6. The Application Process and Timeline
There is no official fast-track service for PAN card processing when applying from abroad. You must calculate the “real time” involved in the entire process:
6.1 Preparation
Filling out the online form, finding your correct Form 95 AO Code (Area Code, Range Code, etc. based on your jurisdiction), for OCI PAN Card or Foreign Citizen PAN Card and gathering documents.
6.2 Physical Execution
Once completed, affix specific 4.5 cm x 3.5 cm colour photographs and sign exactly within the required boxes.
6.3 Document Attestation
One of the strictest requirements. For NRIs, supporting documents, some of which may need to be attested by the Indian Embassy or your local bank manager. Additionally, for Foreign Citizens/OCIs, certain documents may need to be Apostilled or attested by the Indian High Commission. This will depend on the document requirements outlined by your chosen depository and whether additional legalisation of your selected document is outlined by their guidelines.
6.4 International Postage
The transit time to submit your physical application to your selected depository in India.
6.5 Official Processing
Once received in India, standard processing time is 10 to 15 working days, provided there are no errors.
AO Code for NRI PAN Applications
An AO (Assessing Officer) code is the tax jurisdiction code you must enter on your PAN application form. It identifies which Income Tax office will be responsible for your PAN record.
For NRIs, OCI holders, and foreign citizens applying from the UK with no current Indian address, the default AO code is DLC-C-35-1. This is the standard code for non-residents applying from outside India.
If you have an Indian address, such as an ancestral property address, a different AO code may apply. Both the Protean and UTIITSL portals include an AO code search tool that allows you to verify the correct code based on your jurisdiction before submitting your application.
For a full explanation of AO codes, what each field means, and how to find the correct code for your situation, see our AO code guide for NRI PAN applications.
7. Avoid Top 5 Mistakes: Apply for an OCI PAN Card, Foreign Citizen PAN Card
Foreign applications face a high rejection rate due to strict compliance rules. Avoid these common errors:
- Using the Wrong Form: Using the Indian national resident Form 93 instead of Form 95.
- Signature Errors: Signatures must be strictly within the provided boxes. Touching the lines or signing across the photograph incorrectly invalidates the form.
- Improper Photograph Specs: Ensure your photos meet the exact 4.5 cm x 3.5 cm Indian PAN size specifications, not standard UK/US passport sizes.
- Lack of Attestation: Submitting standard photocopies of foreign IDs instead of getting them officially apostilled or attested (where mandatory).
- Mismatching Names: Ensure the name on your application perfectly matches your supporting ID. If your name has changed due to marriage, you must provide the attested marriage certificate, deed poll etc depending on your circumstances.
8. How to Update, Change, or Track Your NRI PAN Card
Once you have your PAN Card, you may need to update your details or track a pending application.
8.1 Tracking Your Application
Once your documents are received in India, you will be issued a 15-digit Acknowledgement Number (Protean) or Application Coupon Number (UTIITSL). Enter this into their respective tracking portals to monitor your status.
8.2 Updating Name or Address
If you legally change your name or move abroad, you must apply for a correction online using the “Changes or Correction in existing PAN Data” form, backed by attested proof and follow the complete application process.
8.3 Updating Status from Indian Resident to NRI, OCI or Foreign Citizen
If you originally obtained your PAN while living in India but have since moved abroad, you must file a correction application and update your KYC details to reflect your “Non-Resident” status.
Important Legal Rules and Limitations of the NRI PAN Card
Mandatory Aadhaar Linkage Based on Residency: The legal requirement to hold and link an Aadhaar card to a PAN is strictly tied to physical presence in India. If a Non-Resident Indian (NRI) resides in India for 182 days or more within a 12-month period, they are legally obligated to obtain an Aadhaar card and execute the PAN-Aadhaar linkage. For NRIs who remain outside India or fall below this residency threshold, this mandate does not apply.
Limitations of the PAN as Identity, Citizenship Proof and Proof of Address: A PAN card functions strictly as a statutory tax and financial identification document issued by the Income Tax Department. It does not establish, nor can it be legally utilised as, proof of Indian citizenship. While it fulfils mandatory KYC (Know Your Customer) requirements for banking and property transactions, it is not universally accepted as a standalone general identity document.
Regulatory Framework and Official Sources
Income Tax Act, 1961, Section 139A: statutory basis for the PAN requirement and its application to non-residents and foreign citizens. Income Tax Rules, 1962, Rule 114 and Rule 158: rules governing PAN allotment and the application procedure for individuals, including foreign nationals. Central Board of Direct Taxes (CBDT): the authority responsible for PAN 2.0 implementation, the introduction of Forms 93, 95, and 96, and the QR-code upgrade to the PAN system.
Official application portals and tools:
- Protean eGov Technologies — official PAN application portal (Form 93 and Form 95), AO code, and application tracking.
- Income Tax Department, Government of India — official source Rule 158 application guidance.
- Official Rule 158: Application for Allotment of PAN — the rule governing PAN applications under the Income Tax Rules, 1962.
Related Links
Related Indian Legal Services:
- Indian Power of Attorney (POA) Services for NRIs: Power of Attorney Service
- Book an Indian Law Consultation: Indian Law Consultation
NRI Property & Asset Management:
- How to Sell Property in India as an NRI: Sell property in India
- Guide to Transferring Indian Property: Transfer of property in India
- NRI Legal Guide to Inheriting Property in India: NRI’s inheriting property in India
- Guide to Indian Property Disputes: Indian Property disputes
Frequently Asked Questions (FAQs) About NRI PAN Cards
Form 93 is an application for allotment of a new PAN for Citizens of India. Form 95 is an application for the allotment of a new PAN for foreign citizens.
No. Existing valid active PAN cards will remain valid under PAN 2.0.
Where the NRI, resides in India for 182 days or 12 months more, then PAN and Adhaar must be linked as prescribed by the government of India guidelines, therefore an Adhaar card would also be required. NRI’s are eligible for Adhaar card but if they do not fall into the parameters as details then it is optional.
Yes, if you reside in India the Adhaar Card is an official form of identification for a resident of India. Whereas the PAN is a permanent account number related to Income Tax. Both are mandatory to be linked.
Currently, based on the depository process, the token number is valid for 30 days.
No. A covering letter is not needed unless specified to do so based on the application circumstances.
15 days
It is your preference however courier service maybe a faster option.
Inform the depositary and request for further guidance.
It is mandatory for transactions over INR 50,000, for taxable income in India, for trade in shares, or for buying/selling property and other financial matters.
OCI/PIO cardholders use the exact same Form 95 as Foreign Citizens.
Form 93 is for resident Indians NRIs; Form 95 is specifically for foreign citizens and OCIs.
No, a PAN card is issued for a lifetime and does not have an expiration date
The official processing fee via the Protean portal varies, depending on whether you want an e-PAN or a physical card shipped internationally. You must also factor in your own costs for international registered post or courier, as well as any extended assistance you obtain for the process.
How Whytecroft Ford Can Help
Applying for a PAN card from the UK involves more than completing the online form. The document attestation requirements, photograph specifications, and the postal application process can be confusing for first-time overseas applicants. A rejected application means restarting the entire process from the beginning.
Whytecroft Ford provides dedicated PAN card application assistance for OCI holders, foreign citizens, and NRIs in the UK. The service covers document review, form preparation, attestation guidance, and submission support, so your application is correct before it leaves the UK.
For a PAN matter that forms part of a wider question, including FEMA for Indian property, NRO banking, or an Indian property transaction, our Indian Law Consultation Service offers tailored advice based on your specific situation.
To begin your PAN application, see our PAN card application service.
To discuss your situation, call us on 0208 757 5751 or complete our contact form.
