PAN Card for NRI: PAN, TAN and Aadhaar Registrations in India

A PAN card for NRI taxpayers is the first piece of India paperwork to get right. The Permanent Account Number (PAN) ties together your bank accounts, TDS credits, property deals, mutual funds and income tax return. The Tax Deduction and Collection Account Number (TAN) is a separate registration for people who must deduct tax from payments. Aadhaar is a different identity system altogether, and for most non-residents it is not mandatory. This page explains each, the new application forms in force since the Income-tax Rules, 2026, and the portal steps that follow.

Who needs a PAN card for NRI income and assets?

You need a PAN to file an Indian return, to receive credit for tax deducted on your NRO interest, rent or dividends, to open a demat or mutual fund folio, and for most property transactions. Without a PAN, tax is generally deducted at a higher rate of at least 20% under the rules for FY 2025-26. The Income Tax Department's non-resident guide adds a relief: a non-resident need not quote a PAN to the deductor for interest, royalty, fees for technical services, dividends or payments for transfer of a capital asset, but must instead give a name, email address, contact number, foreign address, a tax residency certificate from the home country (where one is issued) and a tax identification number.

That relief is narrow, and you cannot file a return without a PAN. Treat a PAN as a standing requirement even if you earn little in India. Our page on the income tax portal, AIS and Form 26AS shows what the PAN unlocks once you register.

How to apply for a PAN from the United States

1. Choose the form. Under the Income-tax Rules, 2026, an Indian citizen applies on Form 93. An individual who is not a citizen of India, such as an OCI holder, applies on Form 95. Companies and other entities use Forms 94 and 96. Applications pending on March 31, 2026 stay valid and existing PANs are unchanged.
2. Pick a service provider. PAN applications are handled by Protean and UTIITSL, both named on the e-filing portal. Check the provider's site for current fees and for foreign-address options.
3. Gather proofs. You will need proof of identity, address and date of birth. A passport is the document most NRIs hold; the provider's current list controls what is accepted.
4. Submit and track. Keep the acknowledgement number, check name and date-of-birth spellings against your passport, and use the portal's "Verify your PAN" service once the number arrives.
5. Register on the e-filing portal with your PAN, add your U.S. contact details, and pre-validate the Indian bank account where refunds should land.

If you already hold a PAN from earlier years in Pune or Ahmedabad, do not apply again. Update the address and contact details instead, because holding more than one PAN is not permitted. Our page on OCI, PIO and tax questions explains how OCI status changes the application route.

Does Aadhaar linking apply to NRIs?

Section 139AA(2A) of the 1961 Act requires every individual who was allotted a PAN as on July 1, 2017 and is eligible for Aadhaar to intimate the Aadhaar number. The portal's FAQ lists who is outside that requirement: residents of Assam, Jammu and Kashmir and Meghalaya, a non-resident as per the Income-tax Act, 1961, anyone aged 80 or more during the previous year, and anyone who is not a citizen of India. The list is subject to later notifications.

The point for returnees is timing. The exemption follows your tax status in that year. If you move back to Bengaluru and become a resident, the linking rule can apply to you from then on. A PAN that is not linked when required becomes inoperative; refunds are withheld, no interest is paid on them, and TDS and TCS apply at higher rates. Making it operative again costs ₹1,000 under the current FAQ. Anyone whose PAN was issued on the basis of an Aadhaar enrolment ID was required to link the real Aadhaar number by December 31, 2025, with inoperative status from January 1, 2026 otherwise.

When do you need a TAN?

A TAN is for the person who deducts or collects tax, not for the person who is taxed. Under the 2026 Rules, Form 134 is for government deductors and Form 135 is for everyone else, including individuals and HUFs with business obligations. NRIs usually meet the TAN question in two places:

• Rent paid to you. A tenant paying rent to a non-resident landlord has withholding duties, so ask your tenant's CA what registration is needed.
• Property you buy or sell. When you sell to a resident individual or HUF, the buyer used to need a TAN. CBDT Notification No. 121/2026 and the Budget 2026 FAQs say that from October 1, 2026 such a buyer can deduct using a PAN-based challan-cum-statement (Form 141) and report your PAN. Details are in TDS on property sale by an NRI.

Other registrations and their purpose

Documents checklist

• Passport, with U.S. visa or green card for address proof where the provider accepts it
• OCI card, if applicable, and Indian passport copy for citizens
• Recent photographs and signature as specified by the application
• U.S. address proof and an Indian address if you have one
• Old PAN details, if any, to avoid a duplicate
• Mobile number and email that you will keep for years, because portal alerts and one-time passwords go there

A worked example

Karthik, born in Hyderabad, took U.S. citizenship in 2023 and now lives in Naperville with an OCI card. He inherits a flat in Hyderabad and wants to rent it out. He is not a citizen of India, so he applies for a PAN on Form 95, not Form 93, and Aadhaar linking does not apply to him. His tenant must withhold tax on the rent, and Karthik will later file an Indian return on that rent. With a PAN, the tenant's deduction can be credited to him; without one, a higher rate may apply and the credit can be difficult to trace.

Mistakes to avoid

• Applying on the wrong form because an agent used the pre-2026 form numbers.
• Having two PANs, or a name that differs from the passport and bank record.
• Forgetting to link Aadhaar after becoming a resident again.
• Giving the bank an old email or phone number, so one-time passwords for portal login and e-verification never arrive.

U.S. side

A PAN has no role on a U.S. return, but your Indian bank will ask for your U.S. taxpayer identification number because India and the United States exchange account information under the FATCA agreement that has been in force since 2015. If you do not yet have an SSN or ITIN, see SSN and ITIN: how to apply. Indian bank accounts count toward FBAR reporting once your combined foreign balances pass $10,000 at any time in the year.

How we can help

In Aurora and across the Fox Valley, our CPA firm builds the U.S. file around your Indian paperwork so the numbers match. We do not file Indian returns or represent clients before Indian authorities; your Indian CA or you do that, and we coordinate. See individual returns for newcomers and NRIs and foreign account and asset reporting. See the India hub for the rest of the series.

Frequently asked questions

General information only. It is not tax, legal, accounting or immigration advice for your situation, and rules change; confirm the current rules with the official source or a licensed professional in the relevant country.