✅ Updated: April 2026 — New Forms Effective 1 April 2026

PAN Card Application Forms for NRIs, OCI Holders & British Citizens in the UK (2026 Guide)

From 1 April 2026, the Indian Income Tax Department has replaced the old PAN forms (49A, 49AA, CSF) with new category-specific forms — Form 93, Form 95, and Form 96. This guide explains which form you need, what has changed, and how to apply from the United Kingdom.

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PAN card application form for NRIs and UK citizens

TL;DR — Key Facts at a Glance

Effective 1 April 2026: Old Forms 49A, 49AA, and CSF are replaced by Forms 93, 94, 95, and 96.
Indian passport holders (NRIs, ILR holders with Indian citizenship): Use Form 93.
British passport holders, OCI holders, and all other foreign nationals: Use Form 95.
UK-based entities (LTD companies, LLPs, Trusts): Use Form 96. Indian entities use Form 94.
No edits after submission — corrections require a separate form after PAN is allotted.
Your citizenship determines the form — not your country of residence.

What Are the New PAN Application Forms Under the 2026 Income Tax Rules?

The Income-tax Act, 2025 — passed by the Indian Parliament on 12 August 2025 — replaces the six-decade-old Income Tax Act, 1961. Under the new Act and its corresponding Income-tax Rules, 2026 (specifically Rule 158, Section 262), PAN application forms have been completely restructured.

Instead of the two broad forms that covered all applicants, the government has introduced four category-specific forms. Each form now contains only the fields and instructions relevant to that specific type of applicant, making the process clearer and reducing errors.

PAN (Permanent Account Number) is a unique 10-digit alphanumeric identifier issued by the Indian Income Tax Department to individuals and entities. PAN is required for tax filing, property transactions, investments, bank accounts, and most financial activities in India. Once issued, PAN is valid for life and does not need renewal.

New Form	Replaces	Who Should Use It	Legal Reference
Form 93	Form 49A (individual portion)	Individual who is a citizen of India (includes NRIs with Indian passport)	Rule 158, Sec. 262
Form 94	Form 49A (entity portion)	Indian entities — companies, LLPs, trusts, HUFs, partnerships incorporated/formed in India	Rule 158, Sec. 262
Form 95	Form 49AA (individual portion)	Individual who is NOT a citizen of India (OCI holders, British citizens, foreign nationals)	Rule 158, Sec. 262
Form 96	Form 49AA (entity portion)	Foreign entities — companies, LLPs, trusts incorporated/formed outside India (UK LTDs, etc.)	Rule 158, Sec. 262

Applications pending as of 31 March 2026 under the old forms will continue to be processed normally — you do not need to resubmit. However, any new application filed on or after 1 April 2026 must use the new forms.

Key takeaway: Your citizenship — not your country of residence — determines which form you use. An NRI in London who holds an Indian passport uses Form 93. An OCI holder in the same city who holds a British passport uses Form 95.

Which PAN Application Form Do You Need?

Not sure which form applies to you? Use the guide below. Simply identify your passport nationality and applicant type — and you'll know exactly which form to use when applying for your PAN card from the UK.

🇮🇳

Indian Passport Holders

NRIs, ILR/Settled Status holders who retain Indian citizenship, Tier 2/Tier 5 visa holders with Indian passport

🇬🇧

British & Foreign Passport Holders

British citizens, OCI holders with UK passport, EU nationals, and all other non-Indian passport holders

🏢

UK-Based Entities

UK LTD companies, LLPs, Trusts, Partnerships, and other organisations incorporated outside India

🏛️

Indian Entities

Companies, LLPs, trusts, HUFs, partnerships incorporated or formed in India

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What Is Form 93 and Who Should Use It?

Form 93 (formerly Form 49A for individuals) is the PAN application form for any individual who is a citizen of India, as prescribed under Rule 158 of the Income-tax Rules, 2026. This form applies to all Indian passport holders regardless of their country of residence — whether living in the United Kingdom, Europe, or anywhere else.

Form 93 is the most commonly used form for PanCard.co.uk's UK-based clients who hold Indian passports. If you moved to the United Kingdom on a Tier 2 visa, came as a student, obtained Indefinite Leave to Remain (ILR) or Settled Status but kept your Indian citizenship, or are simply an NRI living and working in Britain — Form 93 is your form.

Who Uses Form 93? (UK-Based Applicants)

Applicant Profile	Passport Held	Form	Notes
NRI living in the UK	Indian 🇮🇳	Form 93	Select "Non-Resident" as residential status
Tier 2 / Skilled Worker visa holder	Indian 🇮🇳	Form 93	Work visa does not change citizenship
Student visa holder in UK	Indian 🇮🇳	Form 93	Residential status depends on days spent in India
ILR / Settled Status holder	Indian 🇮🇳	Form 93	ILR ≠ British citizenship. If Indian passport is valid, use Form 93
Indian citizen visiting UK	Indian 🇮🇳	Form 93	Residential status depends on number of days outside India
Minor child of NRI in UK	Indian 🇮🇳	Form 93	Parent applies as Representative Assessee

Key Features of Form 93

Mother's name is now mandatory. Under the old Form 49A, mother's name was optional. Form 93 requires it. You can choose whether the father's or the mother's name is printed on your PAN card.
Residential status field added. You must select your residential status: Resident, Non-Resident (NRI), or Resident But Not Ordinarily Resident (RNOR). Most UK-based applicants should select "Non-Resident."
Aadhaar is mandatory — but NRIs have an exemption. NRIs who have been outside India for more than 182 days in a financial year are exempted and can apply without Aadhaar. The vast majority of UK-based clients do not need Aadhaar.
Passport and TIN are mandatory for NRIs. You must provide your Indian passport number and your Tax Identification Number (such as your UK National Insurance Number or HMRC Unique Taxpayer Reference).
Initials are not allowed in names. Your full expanded name must be provided. If your Aadhaar contains initials, you must also provide the expanded full name with supporting documents.
No edits after submission. Once you submit Form 93, no changes can be made. Corrections must be done through a separate form after your PAN is allotted.
Contact details mandatory. Your mobile number and email address are now mandatory fields.

Key takeaway: If you hold an Indian passport and live anywhere in the United Kingdom, Form 93 is your form. The most common mistake we see is NRIs with Indian passports trying to use the wrong form — citizenship is the deciding factor, not country of residence.

What Is Form 95 and Who Should Use It?

Form 95 (formerly Form 49AA for individuals) is the PAN application form for any individual who is NOT a citizen of India, as prescribed under Rule 158 of the Income-tax Rules, 2026. This form applies to all foreign passport holders who need PAN for financial transactions in India — including OCI holders, British citizens, and nationals of any other country.

Form 95 is the primary form for PanCard.co.uk clients who hold British passports, EU passports, or any other foreign passport — even if they have an OCI card or Person of Indian Origin (PIO) status.

Who Uses Form 95? (UK-Based Applicants)

Applicant Profile	Passport Held	Form	Notes
OCI holder in UK	British / Foreign 🇬🇧	Form 95	Select "OCI" as citizenship type. OCI card copy required.
British citizen	British 🇬🇧	Form 95	Passport + TIN (NINO/UTR) mandatory.
PIO cardholder	British / Foreign 🇬🇧	Form 95	Select "PIO" as citizenship type. PIO card copy required.
EU / EEA national in UK	EU passport 🇪🇺	Form 95	Non-Indian passport = Form 95.
ILR holder who became British citizen	British 🇬🇧	Form 95	Once you take British citizenship and surrender Indian passport, use Form 95.
Any other foreign national in UK	Any non-Indian	Form 95	Any foreign passport holder needing PAN for India transactions.

Key Features of Form 95

Citizenship type field. You must specify whether you are a Foreigner, Person of Indian Origin (PIO), or Overseas Citizen of India (OCI). This sub-categorisation is new.
Passport and TIN are mandatory. Your foreign passport number and your Tax Identification Number (such as your UK National Insurance Number, HMRC UTR, or equivalent) must be provided. There are no exceptions.
Proof of date of birth is mandatory. Unlike the old Form 49AA, Form 95 now explicitly requires proof of date of birth as a separate mandatory document. Acceptable documents include your passport, OCI card, PIO card, or UK birth certificate.
Aadhaar is captured if available but not mandatory. If you happen to have an Aadhaar number, the form captures it. But it is not required for foreign citizens.
Document attestation may be required. Foreign identification documents (other than passport, OCI card, or PIO card) must be attested by Apostille (via the UK FCDO) or by the Indian High Commission in London. However, when applying through PanCard.co.uk, attestation is generally not required for most cases.
Address proof options for foreign citizens. Acceptable UK address proofs include: your passport, OCI or PIO card, UK bank account statement, UK utility bill (within 3 months), UK driving licence, or council tax bill.

Key takeaway: If you hold any passport other than Indian — whether British, European, or any other — you use Form 95. The most common confusion we see is OCI holders assuming they should use Form 93 because of their Indian origin. OCI is not Indian citizenship. Your passport nationality determines the form.

Form 93 vs Form 95: Side-by-Side Comparison

This is the comparison most UK-based applicants need. Form 93 and Form 95 are the two individual application forms — one for Indian citizens and one for non-Indian citizens. Here is every major difference between them.

Feature	Form 93 (Indian Citizen)	Form 95 (Non-Indian Citizen)
Replaces	Form 49A (individual)	Form 49AA (individual)
Who uses it	NRIs, Tier 2 visa holders, ILR holders with Indian passport	OCI holders, British citizens, EU nationals, all other foreign nationals
Citizenship type field	No — citizenship is Indian by default	Yes — must select Foreigner, PIO, or OCI
Residential status field	Yes — Resident, NRI, or RNOR	No — all Form 95 applicants are non-citizens by definition
Mother's name	Mandatory	Collected but varies by applicant country
Aadhaar requirement	Mandatory (but NRIs exempt if 182+ days outside India)	Captured if available — NOT mandatory
Passport number	Mandatory for NRIs and RNORs	Mandatory for all applicants
TIN (Tax ID)	Mandatory for NRIs and RNORs (e.g. UK NINO)	Mandatory for all applicants (e.g. UK NINO / UTR)
Identity proof	Aadhaar, Indian passport, driving licence, voter ID, and more	Foreign passport, OCI card, PIO card, or apostilled foreign ID/TIN
Address proof	Aadhaar, passport, utility bills, bank statements	Passport, OCI/PIO card, foreign bank statement, UK utility bill, council tax bill
DOB proof	Birth certificate, passport, driving licence, voter ID	Passport, OCI/PIO card, apostilled foreign ID, birth certificate
Document attestation	Not required for standard Indian documents	Apostille or Indian High Commission attestation may be required for non-passport documents
Govt fee (foreign dispatch)	₹1,017 (approx. £10)	₹1,017 (approx. £10)
Govt fee (e-PAN only)	₹66–72	₹66–72
Edits after submission	Not allowed	Not allowed

In summary: The fundamental rule is simple — Indian passport = Form 93, any other passport = Form 95. Everything else (documents, attestation, Aadhaar) follows from that single distinction. When in doubt, check which passport you will use to prove your identity.

What Changed from the Old Forms (49A, 49AA, CSF)?

If you've applied for a PAN card before using the old forms — such as Form 49A or Form 49AA — here is exactly what changed and what stayed the same.

What Changed	Old System (Until 31 March 2026)	New System (From 1 April 2026)
Form structure	2 broad forms (49A for Indian, 49AA for foreign) covering both individuals and entities	4 specific forms: Form 93 (Indian individual), Form 94 (Indian entity), Form 95 (foreign individual), Form 96 (foreign entity)
Correction form	CSF (Change or Correction Form)	Separate PAN change/correction request form (not 93/94/95/96)
Mother's name	Optional	Mandatory on Form 93
Residential status	Not a specific field for Indian citizens	New field on Form 93: Resident / NRI / RNOR
Citizenship type	Not sub-categorised for foreign citizens	New field on Form 95: Foreigner / PIO / OCI
Contact details	Optional for some categories	Mobile and email mandatory for ALL applicants
Photo size	Standard passport-size	Increased size for better identification
Name format	Allowed salutations and abbreviations	No salutations, no initials (unless Aadhaar has initials)
DOB proof	Aadhaar alone was sufficient	Separate DOB proof now mandatory
Representative Assessee	Basic details collected	Mobile, email, PAN/Aadhaar of RA now mandatory

What Has NOT Changed

Several important things remain the same. PAN itself is still a permanent, lifetime number — no renewal needed. The government fee structure has not changed (₹1,017 for foreign dispatch, ₹66–72 for e-PAN only). NRIs still do not need an Indian address — a foreign address is accepted on the form. The two authorised processing agencies are still Protean (formerly NSDL) and UTIITSL. And e-PAN delivery remains available — you can still receive your digital PAN within 3–5 working days. For a complete overview of the step-by-step application process, visit our dedicated procedure page.

Key takeaway: The new forms are simpler and more specific to each applicant type. If you applied using Form 49A or 49AA before, the process is fundamentally the same — but you must use the correct new form number from 1 April 2026 onwards.

UK Companies and Entities: Form 94 & Form 96

Whilst most PanCard.co.uk clients are individuals, we also assist UK-based companies, LLPs, trusts, and other entities with PAN applications. Here is how the entity forms work under the new system.

Form 94 is for Indian companies, LLPs, firms, trusts, HUFs, AOPs, BOIs, and other entities incorporated or formed in India. This replaces the entity portion of the old Form 49A.

Form 96 is for foreign companies, entities incorporated outside India, and unincorporated entities formed outside India. This replaces the entity portion of the old Form 49AA. The Tax Identification Number of the entity is mandatory.

Entity Type	Where Incorporated	Form
UK Limited Company (LTD)	United Kingdom	Form 96
UK LLP / Partnership	United Kingdom	Form 96
UK-based Trust	United Kingdom	Form 96
EU / Foreign Company	Outside India	Form 96
Indian Private Limited Company	India	Form 94
Indian LLP / Partnership / HUF / Trust	India	Form 94

For entities, proof of date of incorporation has been made mandatory. An Authorised Representative (AR) can file on behalf of the entity, but the AR's identity proof, address proof, and contact details must also be submitted. For entities incorporated in the UK, the Companies House certificate of incorporation is required. For full details on company PAN applications, visit our dedicated entity page.

In summary: Indian entities use Form 94. Foreign entities use Form 96. The deciding factor is where the entity is incorporated or formed — not where it currently operates.

Documents Required for Each Form (UK Applicants)

Document requirements vary by form type. Below are the complete lists as prescribed under Rule 158 of the Income-tax Rules, 2026, tailored for UK-based applicants.

Documents for Form 93 (Indian Citizens / NRIs in the UK)

Three categories of documents are required: proof of identity, proof of address, and proof of date of birth.

Proof of Identity — copy of any one: Indian passport (most common for UK-based NRIs), Aadhaar card, driving licence, voter ID, or government-issued photo ID.

Proof of Address — copy of any one: Indian passport (with UK address page), UK bank account statement (within 3 months), UK utility bill (electricity, gas, water, broadband — within 3 months), UK council tax bill, or UK driving licence showing current address.

Proof of Date of Birth — copy of any one: Indian passport (most common), birth certificate, driving licence, voter ID, marriage certificate, or matriculation certificate.

Two passport-size photographs — we accept standard UK passport photos (45mm × 35mm) available at any Boots, Snappy Snaps, or Post Office.

Documents for Form 95 (Foreign / British Citizens / OCI Holders)

The same three categories apply but with different accepted documents.

Proof of Identity — copy of any one: British passport (most common), OCI card, PIO card, or other foreign national ID apostilled by the UK FCDO or attested by the Indian High Commission.

Proof of Address — copy of any one: British passport, OCI or PIO card, UK bank account statement (within 3 months), UK utility bill (within 3 months), UK council tax bill, UK driving licence, or NRE bank account statement in India.

Proof of Date of Birth — copy of any one: British passport (most common), OCI card, PIO card, UK birth certificate, or apostilled foreign ID containing date of birth.

Two passport-size photographs — same as Form 93. Standard UK passport photos are accepted through PanCard.co.uk.

Key takeaway: For most UK-based NRIs (Form 93), an Indian passport serves as identity proof, address proof, and date of birth proof all in one document. For OCI holders and British citizens (Form 95), your British passport plus OCI card covers most requirements. When you start your application with us, our adviser will confirm exactly which documents you need for your specific case.

Where to Download and Submit These Forms

The new PAN application forms (93, 94, 95, and 96) are available for download from the portals of the two government-authorised PAN service providers:

Protean (formerly NSDL eGov Technologies Limited) — Download forms from the "Downloads → PAN" section at protean-tinpan.com. Online applications can also be submitted directly on this portal.

UTIITSL (UTI Infrastructure Technology and Services Limited) — Download forms from utiitsl.com. Both online and physical submissions are supported.

Submission Options for UK Residents

Applications can be submitted online through either portal, but you must still send signed physical documents with photographs by post or courier to India after online submission. Government portals accept payment in INR only, which can be inconvenient for UK residents.

Alternatively, a dedicated PAN card agency like PanCard.co.uk handles the entire process — form filling, document review, submission, and tracking — so you only need to sign the form and post it. You can pay in GBP using any UK debit or credit card, and we accept standard UK passport photos. Since 2007, we have helped over 50,000 UK-based clients with their PAN applications.

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Common Mistakes That Get PAN Applications Rejected

Based on our experience assisting over 50,000 UK-based applicants since 2007, these are the top form-related errors that lead to PAN application rejections — and how to avoid each one.

Using the wrong form. This is the single biggest error. OCI holders using Form 93 instead of Form 95, or British citizens trying to use an Indian citizen form. Remember: your passport nationality determines the form, not your Indian origin or OCI status.
Missing apostille on foreign documents. For Form 95 applicants, any foreign document other than a passport, OCI card, or PIO card may need to be apostilled by the UK Foreign, Commonwealth & Development Office (FCDO) or attested by the Indian High Commission in London. Missing this step can lead to rejection.
Photo and signature issues. The photo must meet specific requirements — correct size, proper background, pasted correctly in the designated area. The signature must be across the photo. Based on our processing data, photo and signature problems are the number one technical rejection cause.
Initials instead of full name. Under the new rules, initials are explicitly not allowed in the name field. If your name appears as "S. Raghavan" on your Aadhaar, you must provide the expanded name "Srinivasan Raghavan" with supporting documents.
Name mismatch between documents. Your name on the PAN form must match your identity documents exactly. Any discrepancy between your passport and other supporting documents should be resolved before applying.
Incorrect or missing AO code. NRIs must use specific AO (Assessing Officer) codes designated for international taxation (ADIT codes). Using a domestic AO code will cause issues.
Submitting originals instead of copies. Only photocopies should be submitted. Do not send original documents — they will not be returned.
Trying to edit after submission. Under the new rules, no edits are possible after final submission. If you discover an error after submitting, you must wait for the PAN to be allotted and then file a separate correction request.

Important: Most rejections are preventable. The three most common causes — wrong form, missing documentation, and photo/signature errors — account for the vast majority of failed applications from the UK. Using a professional agency like PanCard.co.uk significantly reduces the risk of rejection.

Frequently Asked Questions

Common questions about PAN card application forms for NRIs, OCI holders, British citizens, and foreign nationals in the UK — answered clearly.

Is Form 49A still valid for PAN applications after April 2026?▼

No. From 1 April 2026, Form 49A has been replaced by Form 93 (for Indian citizen individuals) and Form 94 (for Indian entities). Form 49AA has been replaced by Form 95 (for foreign citizen individuals) and Form 96 (for foreign entities). The old CSF correction form has also been replaced by a separate PAN change/correction request form.

Applications already submitted under the old forms before 31 March 2026 remain valid and will be processed normally. Only new applications filed from 1 April 2026 onwards must use the new forms.

Which PAN application form should an NRI in the UK with an Indian passport use?▼

An NRI living in the United Kingdom who holds an Indian passport should use Form 93. This form is for individuals who are citizens of India, regardless of where they reside. Whether you're in London, Birmingham, Manchester, Edinburgh, or any other UK city, your Indian citizenship determines the form — not your country of residence. Select "Non-Resident" as your residential status on the form.

Which PAN form should an OCI holder with a British passport use?▼

OCI holders who carry a British (or any non-Indian) passport must use Form 95. Even though OCI cardholders have strong ties to India, OCI is not Indian citizenship. Form 95 is for individuals who are not citizens of India. You must select "OCI" as your citizenship type on the form and submit your OCI card as part of your documentation. This is one of the most common confusion points we see amongst our UK-based clients. To understand the difference between OCI and PAN, visit our dedicated page.

Can a British citizen without OCI apply for a PAN card?▼

Yes. Any British citizen — with or without an OCI card — can apply for a PAN card using Form 95 if they have financial interests in India such as property, investments, bank accounts, or business dealings. You would use your UK passport as your identity document and select "Foreigner" as your citizenship type on Form 95. Having an OCI card is not mandatory for a PAN application.

Do NRIs need Aadhaar to apply for PAN using Form 93?▼

Aadhaar is listed as mandatory on Form 93 for Indian citizens. However, NRIs who have been outside India for more than 182 days in a financial year fall under an exempted category and can apply without Aadhaar. In practice, the vast majority of UK-based NRI applicants do not have or need Aadhaar. Your Indian passport plus a valid TIN (such as your UK National Insurance Number or HMRC UTR) are the key documents. If you do have Aadhaar, include it — but it is not a blocker.

Can I edit my PAN application form after submission?▼

No. Under the new 2026 rules, edits are not allowed after final submission of Forms 93, 94, 95, or 96. If you need to make corrections after your PAN has been allotted, you must submit a separate PAN change/correction request form. This is why reviewing every detail before submission is critical — and a key reason many applicants use a professional agency like PanCard.co.uk that reviews the form for errors before filing.

What is the fee for applying for a PAN card from the UK?▼

The Indian government fee for PAN applications with a foreign communication address is ₹1,017 (approximately £10). For e-PAN only (no physical card), the fee is ₹66–72. Through PanCard.co.uk, we charge a flat fee in GBP that covers the government charges, our service fee, and postal delivery to your UK address — with no hidden charges. You can pay using any UK debit or credit card. Check the exact current fee on our procedure page.

Where can I download the new Forms 93 and 95?▼

The new PAN application forms are available for download from the official portals of the two authorised PAN service providers: Protean (formerly NSDL) at protean-tinpan.com and UTIITSL at utiitsl.com. Look under the "Downloads → PAN" section. Alternatively, PanCard.co.uk provides the correct pre-identified form as part of the application kit when you start your process with us.

What happened to the CSF form for PAN corrections?▼

The old CSF (Change or Correction Form) has been replaced by a new PAN change/correction request form under the 2026 rules. If you already have a PAN and need to update your name, address, date of birth, photograph, or signature, you must submit the correction request form — not Forms 93 or 95, which are only for new PAN allotment.

Which form should a UK-based LTD company or LLP use to apply for PAN?▼

Any UK-based Limited Company, LLP, Trust, Partnership, or entity incorporated outside India must use Form 96. Form 94 is only for entities incorporated or formed within India. The Tax Identification Number of the entity (such as the HMRC Company UTR) is mandatory. The certificate of incorporation from Companies House is required as proof. Visit our Company PAN page for full details on entity applications.

Is e-PAN available with the new forms?▼

Yes. You can opt for e-PAN only (digital PAN card) during the application process, regardless of which form you use. The e-PAN is delivered to your email address and is accepted by banks, property registrars, and other institutions in India as valid proof of PAN. Through PanCard.co.uk, e-PAN is typically delivered within 3–5 working days.

Do I need attestation or apostille for UK documents?▼

For most UK-based applicants using PanCard.co.uk, attestation or apostille is not required. A valid passport (Indian or British) and a UK address proof (utility bill or bank statement) are typically sufficient. However, if you are submitting foreign documents other than a passport, OCI card, or PIO card as your identity proof for Form 95, those documents may need to be apostilled by the UK Foreign, Commonwealth & Development Office (FCDO) or attested by the Indian High Commission in London. Our adviser will confirm what is needed for your specific case.

How long does it take to get a PAN card from the UK?▼

Through PanCard.co.uk, your e-PAN (electronic version) is typically delivered to your email within 3–5 working days after your application is successfully processed. The physical PAN card is dispatched via India Post and usually arrives at your UK address within 3–4 weeks. You can track the status of your application online using the acknowledgement number provided. For the full step-by-step breakdown, see our application procedure page.

Is a PAN card mandatory for NRIs living in the UK?▼

PAN is not mandatory for all NRIs. However, it is legally required if you earn income in India (such as rental income, capital gains, interest, or dividends), own or plan to buy/sell property in India, wish to open or operate NRE/NRO bank accounts, invest in Indian mutual funds or shares, or need to file income tax returns in India. Without a PAN, you may also face higher tax deducted at source (TDS) rates on your Indian income.

What is the difference between an NRI PAN card and a normal PAN card?▼

There is no physical difference — the PAN card looks identical whether issued to a resident Indian or an NRI. The key distinction is in how it is used and the tax rules that apply. NRIs are generally taxed only on income earned or accrued in India, whereas resident Indians are taxed on their worldwide income. The application process also differs: NRIs apply using their overseas address and may use different identity documents. For a detailed comparison, visit our NRI PAN vs Normal PAN page.

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Sources: protean-tinpan.com | utiitsl.com | incometax.gov.in | Income-tax Rules, 2026 — Rule 158, Section 262

Last Updated: April 2026 | Page: pancard.co.uk/application-form.html