A permanent account number (PAN), is issued by the Income Tax Department to assessees. Quoting PAN is compulsory in all returns to be filed with the Income Tax Department.

It has also been an essential identification number for all market transactions. The PAN comprises 10 alphanumeric characters and is issued in the form of a laminated card. The requirement of obtaining a PAN applies to both resident as well as non-resident assesses.

In the case of non-residents, although most of the requirements applicable to residents apply, a few minor additional requirements and changes apply.

These assesses should also have a PAN:

A citizen of India but residing outside India at the time of making the application

Not a citizen of India - foreign citizen

Other than individual (like company or trust or firm etc) - not a citizen of India - having no office of its own in India

These points should be noted while applying for a PAN:

AO code:

The AO code pertaining to the International Taxation Directorate should be used.

Address: In case of individuals, a foreign address can be provided as residential and office address, if they do not have any domestic address of their own. Additional courier charges for PAN card dispatch will be payable by the applicant at the time of filing the application if the address for communication is a foreign one. Further, an email ID must be provided by such applicants.

Photograph and signature: Individual applicants should provide a recent colour photograph of the prescribed size. This is not applicable for other applicants. The application should always be signed by the applicant himself in all such cases (for individuals). In case of applicants other than individuals, the application should be signed by an authorised signatory on behalf of the applicant (director of the company, partner of the firm, trustee of the trust etc).

Proof of identity and address: The application should be submitted along with the appropriate documents in support of identity and address of the applicant. Documents acceptable are listed in the table.