For PAN card purposes, an NRI is an individual who holds an Indian passport and whose residential status under the Income Tax Act places them outside India for the majority of the financial year. This is the single most important distinction when choosing your PAN form: your citizenship decides whether you use Form 93 or Form 95 — not where you live.
Under the Income Tax Act, you qualify as a Non-Resident Indian if you meet either of these tests during the relevant financial year:
Form 93 introduces a new residential status field that did not exist on Form 49A. You must indicate one of three statuses: Resident, Non-Resident (NRI), or Resident but Not Ordinarily Resident (RNOR). Most Indian passport holders living in the USA for a year or more will select NRI. H-1B, F-1, L-1 visa holders, and Green Card holders who retain Indian citizenship all fall under this category.
If you have given up Indian citizenship and now hold a US passport, you are no longer an NRI for PAN purposes — you use Form 95 as a US citizen. If you hold an OCI card, see our PAN for OCI holders guide.
A PAN card is mandatory for virtually every significant financial activity in India. If you hold an Indian passport and have any current or planned financial interest back home, you will almost certainly need one. The six most common reasons NRIs in the USA apply:
PAN is mandatory for all property transactions in India — including inherited property, new purchases, and sale registrations above ₹10 lakh.
Indian banks require PAN for KYC when opening NRE, NRO, or FCNR accounts, and for making fixed deposits or high-value transfers.
To open a Demat account, trade Indian stocks, or invest in mutual funds, SEBI regulations require a valid PAN — even on NRI-focused platforms.
If you own property in India and receive rent, you need PAN for TDS credit, bank credit of rent, and filing rental income in your Indian tax return.
If your Indian-source income crosses the exemption limit — rent, capital gains, or interest — you must file a return with the Income Tax Department, which requires PAN.
To inherit property, shares, or financial assets from a family member in India, PAN is required for the legal transfer and ongoing tax reporting.
Without PAN, Tax Deducted at Source (TDS) on your Indian income is charged at a higher rate — typically 20% under Section 206AA of the Income Tax Act — instead of the applicable lower rate. Having a PAN ensures correct TDS treatment and lets you claim refunds where due.
The documentation checklist for NRIs is the simplest of any PAN applicant category — precisely because your primary identification is an Indian government document.
| Document | Details |
|---|---|
| Indian passport copy | Clear copy of the photo page and the address page (if filled). Serves as both identity proof and date of birth proof in a single document. |
| US address proof | A recent US bank statement (within 6 months) or utility bill (within 3 months) in your name, showing your US residential address. No apostille required. |
| Two passport-size photos | US-size 2×2 inch photos from CVS, Walgreens, Walmart, UPS Store, or FedEx Office are accepted when you apply through PanCardNri.com. Our team converts them to the Indian format. |
| Parents' names | Father's name has always been required. Mother's name is now mandatory on Form 93 — a new requirement introduced on April 1, 2026. Leaving this blank will get your application rejected. |
| Tax ID (TIN / SSN) | Written by you directly on the physical Form 93 at the time of signing. We never collect your Tax ID digitally for security reasons. |
You send copies only — never originals. Mail your signed Form 93 with document copies via USPS, FedEx, or DHL (UPS is not recommended). For a full breakdown of what each form covers, see our PAN Application Forms Guide.
The entire process is remote. You never need to visit India. Here is the complete six-step flow:
You have three options: apply directly through UTIITSL, through Protean (formerly NSDL), or through an independent agency like PanCardNri.com. Government portals accept only INR; agencies accept USD and handle form filling, document review, and delivery to your US address for you.
As an NRI with an Indian passport, Form 93 is your form. Do not use Form 95 — that is exclusively for foreign passport holders. Your Indian citizenship decides the form, not your country of residence.
Enter your full name exactly as on your Indian passport (no initials — the full expanded name is required under the 2026 rules). Fill in both parents' names — mother's name is now mandatory. Indicate your residential status as NRI. Enter your US communication address, email, source of income, and mobile number with country code.
Attach a copy of your Indian passport, a recent US bank statement or utility bill as address proof, and two passport-size photographs. No apostille is needed. No OCI card is needed (you have an Indian passport instead). No Aadhaar is needed.
Government portals charge in Indian Rupees and require an Indian-compatible payment method. Through PanCardNri.com, you pay in USD by credit or debit card — fees start at $41 per applicant and range up to $99, all-inclusive of government charges, service assistance, and postal delivery to your US address.
After the form is filled, print it, paste your photos, sign in the designated boxes (three spots), and post the package to India via USPS, FedEx, or DHL. Your e-PAN arrives by email in 3–4 working days of processing, and the physical PAN card reaches your US address in about 3 weeks.
For a general overview of how the PAN card process works across all applicant types, see our PAN card procedure guide.
Here is what it costs and how long it takes to get an NRI PAN card from the USA.
Fees and timelines are approximate. PanCardNri.com pricing is all-inclusive — government charges, service fee, and postal delivery to your US address are all bundled. Government portals (UTIITSL and Protean) accept INR only.
After processing applications for thousands of NRIs since 2007, these six errors account for the majority of rejections and delays. Avoiding them dramatically improves your chances of first-attempt approval.
We've served NRIs across the United States since 2007. Our approach is simple: you pay for expertise, not for the experience of filling a government form.
Our team completes your Form 93 using your passport data. You only supply parents' names, source of income, and mobile number.
Every application is reviewed before submission. We catch errors early, saving you from delays and wasted international postage.
Government portals accept INR only. With us, you pay in US dollars using any credit or debit card — no currency conversion on your end.
Standard US 2×2 inch photos from CVS, Walgreens, Walmart, or UPS Store work fine. Our team converts them to the Indian format.
A real person handles your case end-to-end — with updates by email or phone until your PAN card reaches your US address.
We keep the document requirements minimal — just your Indian passport and a US address proof. Nothing else needed for NRIs.
We handle everything — Form 93 filling, document review, AO code selection, submission, and delivery to your US address. Most clients complete their part in under 15 minutes.
Start NRI PAN Application →★★★★★ 1000s Of U.S. NRIs Served Since 2007
"I'd been putting off getting a PAN card for two years because every guide I read was confusing. PanCardNri.com made it simple — they filled Form 93 from my passport scan, checked everything before I mailed it, and my e-PAN came in 4 days. Wish I'd done this sooner."
"We were closing on a flat in Bengaluru and the registrar needed my PAN urgently. The team got everything filed in two days and I had my e-PAN by that Friday. The physical card came through USPS three weeks later. Saved my property deal."
"Needed a PAN to invest in Indian mutual funds through an NRI platform. I was worried about the new 2026 forms, but their team walked me through Form 93 clearly — mother's name, residential status, everything. Clean process end-to-end."
"I got married last year and my name changed. I was about to apply for a new PAN when the adviser stopped me — told me to use CR-01 for the correction instead. They filed the update to my existing PAN and saved me from a penalty. Very professional."
You qualify as a Non-Resident Indian (NRI) if you hold an Indian passport and meet the residency test under the Income Tax Act — specifically, you have stayed in India for less than 182 days in the relevant financial year, or less than 60 days in that year combined with less than 365 days across the preceding four financial years.
NRIs living in the USA — including H-1B, F-1, L-1, and Green Card holders who retain Indian citizenship — apply for PAN using Form 93.
Use Form 93 if you hold an Indian passport. Use Form 95 only if you hold a foreign passport (including US citizens, with or without OCI cards).
Your citizenship — not your country of residence — determines the correct form. An NRI living in New Jersey with an Indian passport uses Form 93. A naturalized US citizen living in the same city uses Form 95. See our PAN Application Forms Guide for a full breakdown.
No. NRIs living outside India for more than 182 days in a financial year are exempt from the Aadhaar requirement under Section 139AA of the Income Tax Act. You can apply for PAN using only your Indian passport, US address proof, and two photographs. You do not need an Aadhaar number or an Indian address.
No. This is a major simplification for NRIs. Because your primary identity document is your Indian passport — an Indian government document — no apostille or consulate attestation is required.
Apostille requirements apply only to Form 95 applicants (foreign passport holders) when they submit US-issued documents such as driver's licenses as primary ID. NRIs simply submit copies of their Indian passport and US address proof.
Three things: a clear copy of your Indian passport (which serves as both identity proof and date of birth proof), a recent US bank statement or utility bill showing your US residential address, and two passport-size photographs.
Mother's name is now mandatory on Form 93 (new in 2026), and residential status (NRI) must be indicated. No Aadhaar, no apostille, and no Indian address are required.
Through PanCardNri.com, all-inclusive fees range from $41 to $99 per applicant depending on service type — payable in USD by credit or debit card. This covers the government processing fee, professional form-filling assistance, document verification, and postal delivery to your US address.
Government portals (UTIITSL and Protean) accept payment in Indian Rupees only.
The e-PAN (digital PAN card) is emailed to you within 3 to 4 working days of processing. The physical PAN card is printed in India and mailed to your US address via India Post and USPS, typically arriving in about 3 weeks.
Error-free applications are processed within these timelines; documentation errors can add 2 to 4 weeks due to correction cycles.
Yes. Under Section 139AA of the Income Tax Act, NRIs who reside outside India for more than 182 days in a financial year are exempt from the mandatory PAN-Aadhaar linking requirement. Your Indian passport and NRI status serve as your identification — Aadhaar is not required to obtain or maintain your PAN.
Your PAN number stays with you for life — it does not expire or change when you move abroad. However, you should update your records to reflect your new US address and residential status (NRI) by filing a PAN CR-01 correction request.
This update is especially important for property transactions, NRE/NRO bank accounts, and tax filings. Do not apply for a new PAN — holding two PANs attracts a ₹10,000 penalty under Section 272B of the Income Tax Act.
Yes. A duplicate PAN reprint is a completely different process from a new application or a correction — no form needs to be filled. A reprint is a direct request submitted on the UTIITSL or Protean portal, with a fee payment, using your existing PAN number.
For NRIs in the USA who want the duplicate card delivered to a US address, you can send us an inquiry and we handle the entire reprint request on your behalf — including the portal submission and the fee payment from our end.
