e-PAN For NRI, Requirements, Fee, Apply Online

by Whytecroft Ford | Nov 18, 2022 | Indian Law, Indian Law Weekly Round-Up, NRI Legal Services, PAN, Taxation

What is e-PAN for NRI? Foreign Citizens, OCI Citizens?

An e-Pan for NRI as the name suggests is an “electronic version” of the Permanent Account Number Card ie; PAN Card. The e-PAN is in electronic form and is sent to you via email from the portal that you select to apply from. You would receive the e-PAN on the primary email address provided by you at the time of application. An. NRI, Foreign Citizen or OCI Citizen would apply for their PAN whether e-PAN or Physical PAN using the same guidelines applicable via Form 49AA irrespective of their country of residence outside of India.

Foreign Citizen (NRI) PAN
Transactions in which quoting of PAN is mandatory, such as; Sale or purchase of any immovable property for an amount exceeding Rs. 10 lakh or valued by stamp valuation authority referred to in section 50C of the Act at an amount exceeding ten lakh rupees.
INCOME TAX DEPARTMENT GOVERNMENT OF INDIA

When did the e-PAN begin?

The e-PAN for an NRI comparatively is a fairly recent update to the existing physical PAN card by the Income Tax Department Government of India. Just short of approximately 5 years the e-PAN option was not available. Furthermore, prior to NSDL changing to Protean eGov, an NRI applying for PAN would receive only a physical PAN card posted to their primary correspondence address provided on their application.

What is the e-PAN fee?

The cost of processing and allotting PAN in the form of an e-PAN varies depending on the portal you select to apply from. For example, on Protean eGov Technologies the fee for processing is RS.72.00 subject to portal changes.

Can Foreign Citizens apply for PAN through e-KYC mode?

At the same time, no, a Foreign Citizen cannot apply for PAN through e-KYC mode, this facility is only applicable to Indian Citizens ie persons that reside in India and usually have an Aadhar card).

Can a Foreign Citizen use the instant e-PAN service provided by Income Tax Department Government of India?

Presently, as advised by the Income Tax Department Government of India, this facility is only available for Indian citizens.

Is e-PAN the same as a physical PAN?

The answer is yes and no. We will elaborate on this.

When you apply for an NRI PAN you may receive both an e-PAN as well as a physical PAN. This has been the case with some of our clients.

*The e-PAN is the physical PAN in an electronic form sent to an applicant on their provided primary email address. The Permanent Account Number on the e-Pan will be the same as detailed on the physical PAN.

Misinterpreting terminology

We have often had clients confused on this matter* upon receipt of an e-PAN as well as a Physical Hard Copy PAN. Particularly, whether the “Permanent Account Number” would be different on each. The correct answer is no it is not different.

One of the reasons that may cause confusion is that on the e-PAN confirmation email it states that you may be penalized for holding more than one Permanent Account Number (PAN). In the meantime you also receive notification that your Physical Pan Card has been despatched by the same body.

However, in order for you to receive two different Permanent Account Number(s) you would require to apply more than once.

Regardless, sometimes genuine mistakes can be made.

Below you will find the Income Tax Department GOV.India regulation on holding more than one PAN which is applicable to both Foreign Citizen (NRI) and Indian Citizen;

Under Section 1.7 Guidelines for PAN applications, Income Tax Department Government of India states; Penalty for holding more than one PAN card – A person cannot hold more than one PAN. A penalty of Rs. 10,000 shall be imposed under section 272B of the Income-tax Act, 1961 for having more than one PAN. If a person has been allotted more than one PAN then he should immediately surrender the additional PAN card(s).
Income Tax Department Government of India

Therefore, it can be determined from our real client case studies combined with the guidelines set out by the Income Tax Department Government of India that one application equals the allotment of one Permanent Account Number in the case of an “Individual” NRI applicant. Your single allotted PAN as per your application may be provided in both e-PAN as well as Physical PAN. They are not two different Permanent Account Numbers.

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Subsequently, what is the key difference between both forms of PAN?

The key difference between the e-PAN and Physical PAN card is the format in which they are issued; both are active once received and either one can be used. One application amounts to one Permanent Account Number. You cannot hold more than one Permanent Account Number.

What documents are required for e-PAN?

You will find a full list of acceptable documents on the respective portals site. For example, you will need to provide a Proof of Identity (eg, Copy of passport) and a Proof of Address (eg, Copy of bank statement). Both of these can be copies of an original depending on which supporting documents you decide to choose from the list available. (Ensure to check with the respective portal guidelines before applying)

How does one apply for e-PAN for NRI from abroad?

The e-PAN can be applied for online using one of the two official portals online as approved by Income Tax Department Government Of India; Protean eGov Technologies or UTIITSL. You may also prefer to take some assistance in applying for your PAN. Despite your country of residence we provide a range of PAN Services that may suit your needs.

Can I apply for an e-PAN as an NRI?

Yes, where the selected portal allows you the option to do so, tick the relevant box and apply. This may be subject to change as information and options are frequently updated by the respective providers.

How long does it take to apply: e-PAN for NRI?

There are two segments to the actual time it takes in applying for PAN as an NRI from abroad. Firstly, you should consider the time it takes you or your representative to apply which can be anywhere from 7 days to 30 days. This would be the time required for preparation and submission of your NRI PAN application. Read more about the time involved here.

Secondly, the time of 10 – 15 days taken by the selected portal to process your application. This timeframe is subject to change (updated as and when by the respective portal). This time would take effect from the time your application is received by them, ie; Acknowledgement and supporting documents. This part of the process would be for processing and allotment of your PAN as well as receiving your PAN.

Foreign Citizen (NRI) PAN Card Application Assistance Service

Has your firm had any recent clients that were allotted e-PAN?

Yes, we have recently completed applications for Full Assistance clients in the last few months whereby both e-PAN and Physical PAN card have been issued. Some of our clients prefer to opt for Physical PAN card rather than e-PAN.

Can I obtain e-PAN faster than Physical Hard Copy PAN?

Despite this, the 10-15 days PAN allotment time still applies. This includes processing, allotting and despatch time after receipt of Acknowledgement and supporting documents by the respective body.

There is no special provision in terms of obtaining PAN faster between the e-PAN or Physical Hard Copy Pan. It remains at 10-15 days. However, PAN has generally been received by our clients within the specified time frame providing application and supporting documents are in order.

Despite the information and guidelines set out, I need assistance in applying for my NRI PAN. Can you help?

Yes, view our list of services here for NRI PAN Application Services. We have a range of services that provide you with options for the application stages if you are an NRI applying from any country.

Use our free online resources collated by our team of experts to know more about Foreign Citizen (NRI) services, for example PAN or POA. Whytecroft Ford is committed to providing concise information online and access to services for Foreign Citizens. Over 20 years of expertise at your fingertips.

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