Updated on: February 29th, 2020 4:50 PM

Foreign Company PAN Card - Application Procedure

Permanent Account Number or PAN is a ten-digit alphanumeric number, issued in the form of a laminated card (which is known as a PAN Card), by the Income Tax Department of India, to any person or entity who applies for it. PAN can also be issued to both foreign nationals and foreign entities (businesses or not-for-profit organisations or others) - who make an application requesting for allotment of a PAN. PAN enables the Indian income tax department to link all transactions of a person or entity doing financial transactions in India. With PAN being required for undertaking various types of financial transactions in India, it is recommended that foreign nationals and foreign entities desirous of doing business with India or staying in India, apply and obtain a PAN card. The procedure for obtaining PAN for foreign nationals is covered in another article. In this article, we review the procedure for foreign company PAN card application procedure and documents required. It is noteworthy to mention that in the absence of a PAN, it is not possible to file income tax returns or to initiate communications with the income tax department.

Foreigners PAN Application Procedure

Foreign nationals and foreign entities who wish to obtain PAN in India can make an application in Form 49AA. Application for PAN can be made online. However, a copy of the signed PAN application must be signed and sent to the NSDL office in India. On acceptance of the application, PAN card would be dispatched by courier to the address mentioned on the application.

Foreign Company

The following documents must be submitted along with the PAN application to obtain PAN for any type of Company or Corporate registered outside of India.

1. Copy of Certificate of Registration issued in the country outside India where the applicant is located, duly attested by 'Apostille' (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located.
2. Copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

Foreign LLP

The following documents must be submitted along with the PAN application to obtain PAN for a Limited Liability Partnership (LLP) registered outside of India.

1. Copy of Certificate of Registration issued in the country outside India where the applicant is located, duly attested by 'Apostille' (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located.
2. Copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

Foreign Organisations (Not-for-Profit or NGOs)

The following documents must be submitted along with the PAN application to obtain PAN for an Association or Not for Profit Entity or Organisation registered outside of India.

1. Copy of Certificate of Registration issued in the country outside India where the applicant is located, duly attested by 'Apostille' (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located.
2. Copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

Apostille of PAN Documents

It is important to note that the documents submitted along with the PAN application must be apostilled. To know more about the procedure for obtaining apostille, click here.