PAN Card for Foreign Citizens in the USA: Form 95 Guide for Non-Indian Passport Holders

Who Qualifies as a Foreign Citizen — and Are You Sure You're Not OCI-Eligible?

A short self-check before you apply on Form 95. Many readers who land here are actually eligible for OCI.

For Indian PAN purposes, a "foreign citizen" is any individual who does not currently hold an Indian passport. Indian origin is irrelevant — what matters is the passport you hold today. This page covers foreign citizens of all nationalities residing in the USA who do not hold OCI status.

Before applying as a foreign citizen, it is worth checking whether you may actually qualify for an OCI card. The OCI route uses the same Form 95 but skips most attestation requirements, so it is generally smoother. Many foreign citizens are surprised to learn they are eligible.

If any of the above apply to you, the simpler path is to apply for OCI first and then for PAN as an OCI holder. See our dedicated PAN Card for OCI Holders guide for the OCI-specific process. If none apply, continue reading — Form 95 as a foreign citizen is the correct path for you.

If you actually hold an Indian passport

You are not a foreign citizen for Indian tax purposes — you are an NRI. India does not recognise dual citizenship, so a valid Indian passport supersedes any other nationality. NRIs apply using Form 93 (formerly Form 49A). See the PAN Card for NRI guide.

If you hold a US passport specifically

You can apply on this page, but a dedicated guide exists for American citizens with US-specific apostille and consular guidance. See the PAN Card for US Citizens guide for that audience.

Why Does a Foreign Citizen in the USA Need an Indian PAN?

A PAN is required for any India-linked financial activity, even when the applicant has no Indian residence or income.

An Indian Permanent Account Number is a ten-character alphanumeric identifier issued by the Income Tax Department of India. It functions as a tax identification number and is mandatory for almost any financial transaction connected to India. Foreign citizens in the USA need a PAN for several distinct reasons.

Investing in Indian securities

Foreign Portfolio Investors and individual foreign investors purchasing Indian mutual funds, equities, bonds, or government securities are required to hold a PAN. The Securities and Exchange Board of India (SEBI) regulations make PAN a non-negotiable KYC requirement for any securities account. See our PAN for Mutual Funds and Stocks guide for the full investment workflow.

Inheritance from Indian relatives

Foreign citizens who inherit immovable property, financial assets, or business interests in India must have a PAN to register the inheritance, claim assets, file estate-related tax returns, and repatriate proceeds. This is one of the most common reasons foreign-citizen spouses of Indian-origin individuals apply for a PAN. The PAN for Inheritance guide covers the documentation and RBI clearances required.

Receiving rental income from Indian property

Foreign citizens who hold inherited Indian property and earn rental income from it are required to hold a PAN. Without a PAN, tenants must deduct Tax Deducted at Source (TDS) at 30% under Section 206AA of the Income Tax Act. With a valid PAN, the rate drops to the standard NRI rate.

Selling inherited property in India

The sale of inherited Indian property requires a PAN for both the seller and the buyer. Without it, capital gains TDS applies at significantly higher rates and repatriation of sale proceeds becomes administratively impossible.

Royalties, licensing, and intellectual property income

Foreign authors, musicians, software developers, and rights holders earning royalty or licensing income from Indian publishers, platforms, or licensees must hold a PAN to receive payments at standard withholding rates. Without PAN, withholding applies at higher rates under Section 206AA.

Employment with Indian companies or business interests

Foreign citizens employed by Indian companies, serving on Indian boards, holding shares in Indian private limited companies, or operating businesses with Indian counterparts require a PAN for tax filings and TDS compliance.

Filing income tax returns or claiming refunds

Any foreign citizen with India-source income above the basic exemption threshold is required to file an income tax return in India, and a PAN is mandatory for that filing. PAN is also required to claim TDS refunds where excess tax has been deducted.

What Is Form 95, and Why Does It Replace Form 49AA?

The single most important form change foreign-citizen applicants need to know about in 2026.

The Central Board of Direct Taxes restructured the application forms because the earlier Form 49AA bundled individual and entity applicants into one form, leading to high rejection and resubmission rates. Form 95 is now dedicated to individual non-citizens and captures category-specific information more accurately, particularly around citizenship, foreign tax identification numbers, and document attestation.

Key Form 95 specifics for foreign citizens

• Passport details and Tax Identification Number (TIN) from the country of citizenship are mandatory.
• Citizenship type field requires selection: foreign citizen, Person of Indian Origin (PIO), or Overseas Citizen of India (OCI).
• Aadhaar is captured where available but is not mandatory for foreign citizens.
• Mobile number and email are mandatory contact fields.
• No edits are permitted after submission — corrections require a separate correction request.
• An Authorised Representative (AR) or Representative Assessee (RA) can file Form 95 on behalf of the applicant, with appropriate ID and address proof.

For a deeper comparison of Form 93 versus Form 95 and the decision tree for which form applies in dual-passport or transition scenarios, see the PAN Card Application Forms Guide.

What Documents Does a Foreign Citizen Need for a PAN Application?

Three categories: identity proof, address proof, and photographs. Requirements differ slightly depending on whether you hold OCI.

The Income Tax Department recognises specific document categories for foreign-citizen applicants. The exact set of documents required depends on whether the applicant holds OCI, a valid Indian visa, or neither.

Important notes on document submission

• Only photocopies are submitted — do not send original passports or original ID documents.
• Credit card statements are not accepted as address proof; only savings or current bank account statements.
• Documents must be in English or accompanied by a certified English translation.
• The applicant's name on all documents must match exactly. Discrepancies between passport name and address-proof name are a leading rejection cause.

Do Foreign Citizens in the USA Need Apostille or Attestation?

Some documents do, others don't. Apostille and Indian consular attestation are equivalent alternatives.

This is the area where most foreign-citizen applicants get stuck. Not every document needs to be apostilled or attested — the requirement applies specifically to identity and address proofs for applicants who do not hold OCI status. Photographs, the application form itself, and supporting declarations do not require attestation.

When attestation is required

For foreign citizens without OCI, the foreign passport copy and certain US-issued address proofs typically need either apostille or Indian consular attestation before submission. The exact requirement depends on the issuing authority of each document.

Three valid paths for foreign citizens in the USA

You do not need both apostille and consular attestation — either one is sufficient. The choice is typically governed by convenience and turnaround time. State-level apostille in the USA generally completes within one to four weeks; Indian consular attestation timelines vary by jurisdiction.

Documents that do not require attestation

• Photographs
• The completed Form 95 itself
• Self-declaration statements signed by the applicant
• For OCI holders: most documents are accepted with self-attestation, since the OCI card itself serves as government-issued identity verification

For a state-by-state US apostille guide, Indian consulate jurisdictions, and turnaround expectations, see our dedicated Apostille and Attestation Guide.

Which AO Code Should a Foreign Citizen Select on Form 95?

An incorrect AO code is the single most common cause of foreign-citizen PAN application rejections.

The Assessing Officer (AO) Code is a mandatory alphanumeric identifier on Form 95 that assigns the applicant's tax records to a specific jurisdictional ward of the Income Tax Department of India. For foreign-citizen applicants residing outside India, the AO Code must point to the International Taxation Directorate — never to a domestic India-based ward.

Why the AO code matters

• It determines which Income Tax Department office handles the applicant's records and any future correspondence.
• It governs how international tax treaty benefits and DTAA claims are processed.
• It must align with the applicant's residential status — selecting a domestic AO Code triggers automatic rejection for non-resident applicants.

When a different AO code may apply

If the applicant has specific business interests, an inherited property, or income source tied to a particular Indian city, an AO code corresponding to that city's International Taxation ward may be more appropriate. Examples include Mumbai (MUM-W-(IT)), Bangalore (BLR), and Chennai (CHE) International Taxation circles. When in doubt, the default DLC-C-35-1 is accepted by the Income Tax Department for any foreign-citizen applicant.

For a complete AO code reference and edge-case scenarios, see the AO Code for NRI and Foreign-Citizen PAN Card guide.

How Does a Foreign Citizen in the USA Apply for an Indian PAN, Step by Step?

A seven-step process from eligibility check to receiving the physical PAN card in the USA.

The application process for a foreign citizen in the USA is fully remote. No travel to India is required. Three submission channels are available: directly via Protean (formerly NSDL), directly via UTIITSL, or through an independent third-party PAN agency such as PanCardNri.com that handles Form 95 preparation, AO code selection, and document review on behalf of the applicant.

Independent third-party agencies such as PanCardNri.com typically perform steps 4 through 6 on the applicant's behalf — preparing Form 95, selecting the AO code, reviewing documents for compliance, and liaising with PAN authorities if any queries arise. The applicant signs and mails. For applicants unfamiliar with the AO code system, document attestation rules, or Form 95 specifics, this is the most common path.

What Are the Most Common Rejection Reasons for Foreign Citizens?

Five issues account for the vast majority of Form 95 rejections. All are preventable.

1. Wrong AO Code. Selecting a domestic India-based AO Code instead of an International Taxation code is the single most common rejection cause for foreign-citizen applicants. Always use DLC-C-35-1 unless a specific International Taxation ward applies.
2. Photo and signature specification mismatch. Photographs must be 35mm × 45mm, white background, recent, and pasted in the designated boxes — not stapled. The signature must be inside the signature box and must match across documents.
3. Name inconsistency across documents. The applicant's name must match exactly between the foreign passport, address proof, and Form 95. Variations such as initials versus expanded names, or differences in middle-name placement, cause rejection.
4. Missing or incorrect apostille / attestation. Submitting a foreign passport copy without apostille or Indian consular attestation, when required, leads to outright rejection. Conversely, attempting to apostille documents that do not require it is harmless but wastes time.
5. Incomplete or incorrect address proof. Submitting a credit card statement, an outdated utility bill (older than three months), or a document not in the applicant's name. Address proofs must be current and match the address on Form 95 exactly.

For a complete diagnostic guide on rejection causes and how to fix and resubmit a rejected application, see the PAN Card Rejection Reasons guide.

What Are the Fees and How Long Does Delivery Take?

Two cost components, two delivery timelines. e-PAN arrives faster than the physical card.

Fee structure

The total cost of obtaining an Indian PAN as a foreign citizen in the USA depends on the application channel. Two cost components apply:

• Government processing fee: Approximately ₹1,017 (around USD 12) when the PAN card is dispatched outside India. This fee goes to the Income Tax Department and is non-negotiable.
• Service or assistance fee: Independent third-party PAN agencies in the USA typically charge a flat all-inclusive fee in the range of $41 to $99 per applicant, depending on the service type (new PAN, correction, or duplicate) and inclusions (form preparation, document review, postal delivery, customer support).

Applications filed directly through Protean or UTIITSL incur only the government fee but require the applicant to handle Form 95 preparation, AO code selection, document attestation logistics, and any rejection diagnostics independently.

Delivery timelines

• e-PAN: Through an independent agency, the e-PAN is typically issued by email within three to four working days after document verification. Direct applications via Protean or UTIITSL generally take 15 to 20 working days.
• Physical PAN card: Dispatched from India by India Post and forwarded by USPS within the USA. Typical delivery is approximately three weeks from issuance.

Payment methods

For applicants outside India, payment is accepted via credit card, debit card, or demand draft. International debit cards are widely accepted. Some PAN portals do not accept foreign credit cards directly — independent third-party agencies typically smooth this friction by accepting US credit cards in USD and remitting in INR on the applicant's behalf.

Are Foreign Citizens Required to Link PAN with Aadhaar?

No. Foreign citizens, NRIs, and OCI holders are categorically exempt.

The PAN-Aadhaar linking requirement under Section 139AA of the Income Tax Act applies only to residents of India who are eligible to obtain Aadhaar. Foreign citizens, including those residing in the USA, are not eligible for Aadhaar in the first place, and therefore the linking requirement does not apply.

This exemption is significant because PANs of resident Indian taxpayers who failed to link with Aadhaar were marked inoperative. Foreign citizens are protected from this risk by the categorical exemption — but in practice, some foreign-citizen and NRI PANs were incorrectly marked inoperative due to system flagging. If this occurs, the resolution is to update the residential status on the income tax portal with the Jurisdictional Assessing Officer (JAO).

For a complete walkthrough of the exemption, status verification, and reactivation steps if a PAN is incorrectly marked inoperative, see the PAN-Aadhaar Linking for NRIs and Foreign Citizens guide.

Foreign Citizen vs NRI vs OCI vs US Citizen — Which Page Is Right for You?

A side-by-side comparison so you can confirm you are on the right page — or move to the right one.

Indian PAN application paths differ based on the applicant's passport, Indian-origin status, and OCI status. The table below clarifies the distinctions across the four primary audiences this site serves.

Frequently Asked Questions

Real questions from foreign citizens applying for an Indian PAN from the USA, answered factually.