വരുമാന നികുതിയടയ്ക്കുന്ന ഓരോ വ്യക്തിയുടെയും വിവരങ്ങള്‍ ശേഖരിച്ചു വയ്ക്കുന്നതിനായി ആദായ നികുതി വകുപ്പ് ആവിഷ്‌കരിച്ച മാര്‍ഗ്ഗമാണ് പാന്‍ കാര്‍ഡ് (Permanent Account Number card). ഇത് ഇന്ത്യയില്‍ ഒരു നികുതി ദാതാവിനു നല്‍കുന്ന ദേശീയ തിരിച്ചറിയല്‍ രേഖയാണ് (National Identification Number) . ഒരു സീരിയല്‍ നമ്പറില്‍ ഒരു കാര്‍ഡ് മാത്രമേ രാജ്യത്ത് ഉണ്ടാകൂ. ഒരു വ്യക്തിയുടെ വിറ്റു വരവ് ഇന്‍കം ടാക്‌സ് പരിധിക്കുള്ളിലാണ് എങ്കില്‍ ആവ്യക്തി പാന്‍ കാര്‍ഡ് നിര്‍ബന്ധമായും ഉപയോഗിക്കേണ്ടതാണ് . അത് പോലെ ഇപ്പോള്‍ ചില ബാങ്കുകളില്‍ അക്കൗണ്ട് തുടങ്ങാനും ഇന്ത്യയില്‍ ഇന്‍വെസ്റ്റ് ചെയ്യാനും പാന്‍ കാര്‍ഡ് നിര്‍ബന്ധമാണ് . ഇന്‍കം ടാക്‌സ് ഡിപ്പാര്‍ട്‌മെന്റ് ആണ് പാന്‍ കാര്‍ഡ് നല്‍കുന്നത്. ഇന്ത്യയില്‍ ബിസിനസ് തുടങ്ങുന്നതിനോ നിക്ഷേപം നത്തുന്നതിനോ വിദേശികള്‍ക്കും പാന്‍ കാര്‍ഡ് നിര്‍ബന്ധമാണ് .ഒ.സി.ഐ കാര്‍ഡ് കൈവശമുള്ള വിദേശ ഇന്ത്യക്കാര്‍ക്കും പാന്‍ കാര്‍ഡിന് അപേക്ഷിക്കാവുന്നതാണ്.
PAN for Foreign Citizens
PAN is an important document for foreign citizens also, who wish to undertake business in India or wish to invest in India. Procedure to obtain PAN is same as applicable for Indian citizens. However, the application is required to be filled using Form 49AA meant for foreign citizens and submitted at any of the authorised PAN Service Centre through the authorised representative in India. List of documents applicable for foreign citizens are given below:
Individuals and HUF (Hindu Undivided Family)
Documents accepted as Proof of Identity
Copy of passport, or Voter’s ID card
Copy of Person of Indian Origin (PIO) card issued by Government of India,
Copy of Overseas Citizen of India (OCI) card issued by Government of India,
Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by ‘Apostille’ (in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) .
Documents accepted as Proof of Address
Proof of Identity documents mentioned above bearing address of the applicant or
Copy of Bank account statement in the country of residence, or
Copy of Nonresident External (NRE) bank account statement in India, or
Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities, or
Copy of Registration certificate issued by the Foreigner’s Registration Office showing Indian address, or
Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.
For other than Individuals and HUF (Including those having no office of their own in India)
Documents accepted as Proof of Identity & Proof of Address
Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by ‘Apostille’ (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format) ; or
Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
At present, PAN Service Centres are located in India only. However, foreign citizens may find online mode of application more convenient when the clunky web user interface is working. The online facility allows payment of fees using credit card option for foreign citizens (but only if they have India based credit card as international credit cards are not always accepted by the third party fee collectors.) Unlike most countries, India charges a fee to issue a TIN (PAN ID). The fees charges are ?107 if the PAN card is to be received in India and ?989 if the PAN Card is to be received at a foreign location. Note that online application only eliminates data entry errors. One still needs to mail the application with photographs to India based centres. The application requires two photographs. One on the top right requires signature within the box below it. The other one on the top left requires signature across the photograph (such that part of signature is on the photograph and part on the form). There is anywhere from 2 to 20 days lag between your documents reaching the centre and the initial processing/verification which only takes a day. The actual issue of PAN number by the tax department is within 48 hours. The actual PAN card is sent to the overseas address by the registered/certified mail and may take additional 2 weeks after the issue of the PAN number which is initially conveyed by email.
ഓണ്‍ലൈനായി പാന്‍ കാര്‍ഡിന് അപേക്ഷിക്കുവാന്‍ CLICK HERE https://www.utiitsl.com/UTIITSL_SITE/pan/index.html
NB: NSDL (National Securities Depository Limited), Income Tax Department എന്നിവയുടെ വെബ്‌സൈറ്റില്‍ നിന്നും ലഭ്യമായ വിവരങ്ങളുടെ അടിസ്ഥാനത്തില്‍ പ്രസിദ്ധീകരിച്ചത്
