MINOR FOREIGN CITIZEN
a) Requirements:
In the case of a Minor, the documents submitted as proof of identity and address of any of the parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant. Enlisted below are the documents accepted as ID proof and Address proof.
(i) 2 color photographs
(ii) Proof of Identity (Copy of any 1 of the following):
1. Copy of passport
2. Copy of Person of Indian Origin (PIO) card issued by Government of India
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille. (Apostille is for those countries who are signatories to the Hague Convention of 1961. For the countries who are otherwise attestation by the Indian Embassy or High Commission or Consulate in the country where the applicant is located.)
(iii) Address Proof (Copy of any 1 of the following):
1. Copy of Passport
2. Copy of Person of Indian Origin (PIO) card issued by Government of India
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by .Apostille. (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located
5. Copy of Bank account statement in the country of residence
6. Copy of Non-resident External(NRE0 bank account statement in India
7. Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities
8. Copy of Registration certificate issued by the Foreigner's Registration Office showing Indian address
9. Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.
b) Steps in applying for PAN
Step 1: Read the instructions carefully before filling the form from
“https://tin.tin.nsdl.com/pan/Instructions49AA.html#instruct_documents”
Step 2: Go to the website “https://tin.tin.nsdl.com/pan/index.html.” Click on “New PAN for Foreign Citizens (Form 49AA)”.
Step 3: Click on “Online Application for New Pan (Form 49AA)”. Scroll to the bottom of the screen and select the ~Category of Applicant~ from the drop box as Individual.
Step 4: Applicants should provide only International Taxation AO code. If the AO code is not known then a default AO code of international taxation under Delhi RCC (DLC-C-35-1) may be provided.
Step 5: After filling in the form, select a mode of payment as per your convenience. The options provided are demand draft, cheque, credit/ debit card and net banking.
c) General guidelines for filling the form:
(i) One single character initial is allowed in middle name field in PAN application for individual category.
(ii) Only a Representative Assessee must fill Form 49AA online and submit the form. In case of any errors the form can be rectified and resubmitted.
(iii) On submission, a confirmation screen with all the data filled by the applicant will be displayed. The applicant may either edit or confirm the same.
(iv) On confirmation, an acknowledgement will be displayed. The acknowledgement will contain a unique 15-digit acknowledgement number.
(v) This number is important and must be saved for future tracking of PAN status
(vi) The applicant must affix two recent colour photographs to the form. The photographs must have white background (size 3.5 cm x 2.5 cm) and should be pasted only in the space provided in the acknowledgement. The photographs should not be stapled or clipped to the acknowledgement. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the acknowledgement.
(vii) The Signature of the Representative Assessee should only be within the box provided in the acknowledgement. The signature should not be on the photograph affixed on right side of the form. The application will not be accepted if there is any mark on photograph which hinders the clear visibility of the face of the applicant.
(viii) If Representative Assessee selects 'copy of depository account' as proof of identity or proof of address, it is mandatory to fill in Depository Account Details.
d) Representative Assessee
Under section 160 of Income Tax Act, 1961, a guardian/ manager of a minor is known as his/her Representative Assessee. All the particulars of the Representative Assessee must be filled in the application form. This field is mandatory if applicant is minor.
Proof of Identity and Proof of address is also required for representative assessee. Name of Representative Assessee should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.
e) Change of PAN on attaining majority
A "Request for new PAN card or/and changes or correction in PAN data" form has to be filled for change of PAN on attaining majority.
In the case of a Minor, the documents submitted as proof of identity and address of any of the parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant. Enlisted below are the documents accepted as ID proof and Address proof.
(i) 2 color photographs
(ii) Proof of Identity (Copy of any 1 of the following):
1. Copy of passport
2. Copy of Person of Indian Origin (PIO) card issued by Government of India
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille. (Apostille is for those countries who are signatories to the Hague Convention of 1961. For the countries who are otherwise attestation by the Indian Embassy or High Commission or Consulate in the country where the applicant is located.)
(iii) Address Proof (Copy of any 1 of the following):
1. Copy of Passport
2. Copy of Person of Indian Origin (PIO) card issued by Government of India
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by .Apostille. (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located
5. Copy of Bank account statement in the country of residence
6. Copy of Non-resident External(NRE0 bank account statement in India
7. Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities
8. Copy of Registration certificate issued by the Foreigner's Registration Office showing Indian address
9. Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.
b) Steps in applying for PAN
Step 1: Read the instructions carefully before filling the form from
“https://tin.tin.nsdl.com/pan/Instructions49AA.html#instruct_documents”
Step 2: Go to the website “https://tin.tin.nsdl.com/pan/index.html.” Click on “New PAN for Foreign Citizens (Form 49AA)”.
Step 3: Click on “Online Application for New Pan (Form 49AA)”. Scroll to the bottom of the screen and select the ~Category of Applicant~ from the drop box as Individual.
Step 4: Applicants should provide only International Taxation AO code. If the AO code is not known then a default AO code of international taxation under Delhi RCC (DLC-C-35-1) may be provided.
Step 5: After filling in the form, select a mode of payment as per your convenience. The options provided are demand draft, cheque, credit/ debit card and net banking.
c) General guidelines for filling the form:
(i) One single character initial is allowed in middle name field in PAN application for individual category.
(ii) Only a Representative Assessee must fill Form 49AA online and submit the form. In case of any errors the form can be rectified and resubmitted.
(iii) On submission, a confirmation screen with all the data filled by the applicant will be displayed. The applicant may either edit or confirm the same.
(iv) On confirmation, an acknowledgement will be displayed. The acknowledgement will contain a unique 15-digit acknowledgement number.
(v) This number is important and must be saved for future tracking of PAN status
(vi) The applicant must affix two recent colour photographs to the form. The photographs must have white background (size 3.5 cm x 2.5 cm) and should be pasted only in the space provided in the acknowledgement. The photographs should not be stapled or clipped to the acknowledgement. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the acknowledgement.
(vii) The Signature of the Representative Assessee should only be within the box provided in the acknowledgement. The signature should not be on the photograph affixed on right side of the form. The application will not be accepted if there is any mark on photograph which hinders the clear visibility of the face of the applicant.
(viii) If Representative Assessee selects 'copy of depository account' as proof of identity or proof of address, it is mandatory to fill in Depository Account Details.
d) Representative Assessee
Under section 160 of Income Tax Act, 1961, a guardian/ manager of a minor is known as his/her Representative Assessee. All the particulars of the Representative Assessee must be filled in the application form. This field is mandatory if applicant is minor.
Proof of Identity and Proof of address is also required for representative assessee. Name of Representative Assessee should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.
e) Change of PAN on attaining majority
A "Request for new PAN card or/and changes or correction in PAN data" form has to be filled for change of PAN on attaining majority.