Apply for PAN Card Online as a Foreign Citizen through UTIITSL

Current PAN law for foreign citizens

From 1 April 2026, PAN applications are governed by the Income-tax Act, 2025 and the Income-tax Rules, 2026. For a new PAN, the application form depends on the applicant category.

PAN applications that were already pending on 31 March 2026 continue to remain valid; a fresh application is not required merely because the new Act and Rules came into force.

Documents required for a foreign individual — Form 95

The exact document set depends on the applicant's circumstances. Under rule 158, the prescribed evidence for a non-citizen individual includes documents in the following categories:

Proof of identity

• Passport; or
• Person of Indian Origin (PIO) card; or
• Overseas Citizen of India (OCI) card; or
• Other national/citizenship identification number or Taxpayer Identification Number, duly Apostilled or attested by the Indian Embassy, High Commission or Consulate, as applicable.

Proof of date of birth

• Passport, PIO card or OCI card showing the date of birth; or
• Eligible national/citizenship identification or taxpayer identification document showing the complete date of birth, with the prescribed attestation; or
• Eligible birth certificate issued in India or abroad, subject to the prescribed authentication requirements.

Proof of address

• Passport, PIO card or OCI card; or
• Eligible national/citizenship identification number or Taxpayer Identification Number with prescribed authentication; or
• Bank account statement in the country of residence; or
• Non-Resident External (NRE) bank account statement in India; or
• Certificate of residence in India or residential permit issued by the State Police Authority; or
• Registration certificate issued by the Foreigners Registration Office showing an Indian address; or
• Where applicable, visa plus appointment letter/contract from an Indian company and the prescribed employer certificate of Indian address.

How to apply for PAN online through UTIITSL

1. Open the official UTIITSL PAN portal. Use only the official domain and avoid unofficial payment or application pages.
2. Choose the option for a new PAN application and select the applicant category corresponding to an individual who is not a citizen of India.
3. Use the current prescribed application category for Form 95. If the portal displays migrated or updated labels, follow the current on-screen Form 95/non-citizen option.
4. Enter the applicant's name, date of birth, contact information, citizenship, address and other required personal details exactly as supported by the documents.
5. Provide the required source-of-income and jurisdiction-related particulars shown in the application.
6. Upload or select the prescribed proof of identity, proof of date of birth and proof of address.
7. Enter representative assessee details where applicable and complete the declaration in the capacity required by the form.
8. Review the application carefully. Correct spelling, date, address and document-number errors before final submission.
9. Pay the applicable fee shown by the official portal. Charges can vary according to the service and delivery option selected, so rely on the fee displayed at the time of application.
10. Save the acknowledgement/application number immediately after successful submission.
11. Follow the UTIITSL instructions displayed for document submission, authentication, signature, photograph or physical dispatch, if any such step is required for the application mode you selected.
12. Track the application through the official UTIITSL portal using the acknowledgement or application details.

After submitting the PAN application

Keep the acknowledgement number and copies of the documents submitted. Application status and any further action required should be checked only through the official PAN service provider portal.

The Income Tax Department's Instant e-PAN service is Aadhaar-based. The Department specifically states that foreign citizens cannot apply for PAN through the Instant e-PAN e-KYC mode, so foreign applicants should use the prescribed PAN application process through an authorised service provider.

Frequently asked questions