What is Pan Card 49aa Form - How to Fill and Submit

A Permanent Account Number (PAN) is a 10‑digit alphanumeric code issued by India’s Income Tax Department. It is used to track income tax, file returns and act as a proof of identity. Indian citizens use Form 49A to apply for a PAN, but foreign citizens and entities must use Form 49AA. This guide explains the purpose of Form 49AA, who needs it, what the form looks like, how to fill it correctly and the documents required. Both online and offline submission methods are covered, along with common mistakes to avoid and answers to frequently asked questions.

Why do you need Form 49AA?

• For foreigners and non‑resident Indians (NRIs). Form 49AA is used by non‑Indian citizens and non‑individual entities formed outside India to apply for a PAN. The form is mandatory for OCI (Overseas Citizen of India) card holders, Persons of Indian Origin (PIO) with foreign citizenship and foreign companies wanting to do business or pay taxes in India.

• Required for many financial activities. NRIs need a PAN to open a bank account, invest in mutual funds, buy property, trade shares or file income tax. Paisabazaar notes that NRIs require a PAN if they earn taxable income in India, want to trade in shares, invest in mutual funds or purchase property.

Knowing when to use Form 49AA helps applicants avoid delays or rejections. Indian citizens (including NRIs holding an Indian passport) should use Form 49A, while NRIs with foreign citizenship must use Form 49AA.

Structure of Form 49AA

Form 49AA is designed to capture information about foreign applicants in a logical order, making it easy to fill out when you know what each section is for. The form contains designated spaces for photographs at the top corners and is divided into about 17 components. Major sections include:

1. Assessing Officer (AO) Code – You must mention the area code, AO type, range code and AO number. These codes identify the tax office that will handle your PAN application. You can find the appropriate AO code on the NSDL/Protean website or at PAN centres.

2. Full Name and Abbreviations – Write your full name (title, first name, middle name, last name) and specify how you want your name printed on the PAN card. Married women should still provide their father’s name in the father’s name section.

3. Other Name – Mention any other name by which you were known.

4. Gender and Date of Birth/Incorporation – Specify your gender and date of birth or, for entities, the date of partnership/incorporation.

5. Father’s Name – Provide your father’s first name, last name and surname. This applies to all individual applicants, including married women.

6. Address and Communication – Fill in residence and office addresses and choose the address at which you wish to receive communications. Provide your country code, telephone or mobile number and email.

7. Applicant Status – Indicate whether you are an individual, company, partnership firm, trust or other entity.

8. Registration Number – For companies, firms or LLPs, enter your incorporation or registration number.

9. Citizenship and Country of Residence – State your country of citizenship and its ISD code.

10. Representative in India – List the details of your representative (if any) in India, including full name and address.

11. Documents Submitted and KYC Details – List the identity and address proofs you are enclosing and, if you are a foreign institutional investor or qualified foreign investor, provide KYC information.

Understanding the structure helps you prepare information ahead of time and speeds up the filling process.

Documents Required

Foreign applicants must attach self‑attested copies of certain documents as proof of identity (POI) and proof of address (POA). The documents may differ for individuals and entities, but the most common options are listed below:

Proof of Identity (any one of the following)

• Passport.

• PIO or OCI card issued by the Government of India.

• Other national/citizenship ID number or Taxpayer Identification Number attested by Apostille, Indian Embassy/Consulate, or authorised overseas bank officials.

Proof of Address (any one of the following)

• Passport, PIO or OCI card.

• Other national/citizenship ID number attested by authorised officials.

• Bank account statement in the country of residence.

• Non‑Resident External (NRE) bank account statement in India.

• Certificate of residence or residential permit issued by Indian authorities.

• Registration certificate issued by the Foreigner’s Registration Office.

• Visa and appointment/contract letter from an Indian company plus certificate of Indian address from employer.

For proof of identity and address, Indian citizens and NRIs with Indian passports can also provide documents like driver’s licence, Aadhaar, voter ID, or other photo identity cards. Always ensure your documents are clear and have matching details; mismatches can lead to rejection.

Fees and Payment Methods

Fees vary depending on whether you want a physical PAN card or just an e‑PAN. According to SBNRI:

• Within India – Rs. 107 (including GST) for a physical PAN card.

• Dispatch outside India – Additional dispatch charge of Rs. 910, totalling Rs. 1,017.

• For e‑PAN only – Rs. 72 (including GST). You must write “Physical PAN Card not required” on the form and provide a valid email ID to receive the e‑PAN.

Payments can be made via credit card, debit card, net banking or demand draft. For foreign addresses, payment is accepted only via credit/debit card or demand draft drawn in favour of “Protean eGov Technologies Limited–PAN” payable at Mumbai/UTIITSL.

How to Fill Form 49AA (Step‑by‑Step)

Filling the form correctly is crucial; errors can delay or invalidate your application. Multiple sources emphasise similar rules:

1. Language and writing style – The form must be filled only in English. Use block (capital) letters and black ballpoint pen; avoid ink pens because they can smudge.

2. One character per box – Each box should contain only one character and leave one box blank between words.

3. Photographs – Affix two recent passport‑size colour photographs (3.5 × 2.5 cm) in the designated spaces. Sign across the left photograph and sign within the space provided under the right photograp

4. Thumb impression or signature – If you cannot sign, provide a left‑hand thumb impression. BankBazaar confirms that applicants may use their left thumb impression or signature on the form. The signature or thumb impression should appear on both the form and the photograph.

5. AO code – Enter the correct Assessing Officer code (Area code, AO type, Range code, AO number). NSDL or PAN centres can help you find your AO code.

6. Accuracy of information – Provide accurate details. Incorrect or mismatched data can lead to rejection. Ensure the details on your supporting documents match those you enter in the form.

7. Contact details – Include your country code, telephone number and email. Since applicants live outside India, they must provide the ISD code of their phone number and the zip code of their country.

8. KYC and other sections – Qualified Foreign Investors must fill out KYC details. Companies must also specify their net worth, gross annual income, business activities and beneficial ownership information.

9. Declaration – Sign or provide left thumb impression at the declaration section with name, date and place.

Submitting Form 49AA

Online Submission

1. Visit Protean (NSDL) or UTIITSL website. Choose “New PAN for foreign citizens” and select the Form 49AA option.

2. Fill in your details online. Provide personal details, AO code and contact information. Upload scanned copies of POI and POA and your photograph. For e‑KYC, you may be asked for Aadhaar (for NRIsholding Aadhaar).

3. Pay the fee online. Use a credit/debit card or net banking. Note the acknowledgement number.

4. Print the form (if required). Even after online submission, you may need to send a printed copy (with photographs and signature/thumb impression) along with attested documents to the PAN service address. Paisabazaar notes that online applications still require you to mail the form and documents if you choose physical PAN. Use the acknowledgement number on the envelope: “APPLICATION FOR PAN – [Acknowledgement Number]”.

5. Track your application. Use the acknowledgement number on the NSDL/UTIITSL portal to track the status. Processing usually takes 15–20 working days.

Offline Submission

1. Download Form 49AA from the Protean eGov or UTIITSL website or collect it from a PAN centre. Print the form on A4 paper.

2. Fill it manually. Follow the rules above. Paste photographs and sign as instructed.

3. Attach POI and POA documents. Ensure they are self‑attested and match the details in the form. For NRIs, attach attested bank statements or other proofs as listed above.

4. Pay the fee. Create a demand draft payable to “Protean eGov Technologies Limited–PAN” or pay by credit/debit card or net banking at the centre. The amount is the same as in online submission (Rs. 107 for India addresses; Rs. 1,017 for overseas addresses).

5. Submit at a PAN centre. Protean eGov and UTIITSL offices in Mumbai, Pune, Kolkata, Chennai and New Delhi where you can submit the form.

6. Collect acknowledgement. The centre will give you a 15‑digit acknowledgement number for tracking.

Do’s and Don’ts When Filling Form 49AA

• Do use black ballpoint pen and block letters. Avoid overwriting or using ink pens.

• Do provide accurate details and matching documents. Double‑check names, dates and numbers to ensure they match your POI and POA.

• Do attach photos properly. Use adhesive, not staples, and sign across the left photo.

• Do specify your AO code carefully. Obtain the code from the NSDL/Protean website or local PAN centre.

• Don’t write in regional languages. The form must be filled in English only.

• Don’t state your husband’s name in the father’s name column or leave mandatory fields blank.

• Don’t apply if you already have a PAN. Instead, use the correction or reprint form to update details. Applying multiple times can attract penalties.

• Don’t staple your photograph or sign outside the boxes..

Conclusion

Form 49AA ensures that foreign individuals and entities can obtain a Permanent Account Number to comply with Indian tax laws. The process may seem tedious, but understanding the form’s structure, collecting the right documents and following the prescribed rules makes the procedure straightforward. Whether you apply online or offline, use this guide to avoid common errors and ensure your application is processed without delay.