✔ 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.
All 2026 applications are QR-code enabled and require your local Tax Identification Number (TIN) from your country of residence.
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
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. 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
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
Printing the form, affixing specific 4.5 cm x 3.5 cm colour photographs, and signing 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 mail 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.
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.
Official Links
Official Rule 158: Application for Allotment of PAN
ITD: Income Tax Government of India
Depository: Protean eGov Technologies
Before you apply, understand the NRI PAN Compliance Rules for 2026 to see how it affects your property and bank accounts.
Need Professional Assistance?
Gathering the mandatory requirements, formatting, and drafting rules for a foreign PAN application may be overwhelming. If your application is rejected, you may need to restart the process.
Our UK-based team at Whytecroft Ford offers a dedicated PAN Card Assistance for Foreign Nationals to support you through the process—from the application preparation to key documents, ensuring you are supported in applying from outside of India via the PAN 2.0 process.
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
No. Existing valid active PAN cards will remain valid under PAN 2.0.
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.
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.
30 days
No
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.
