For NRI Individuals (Form 49A — Indian Citizens Living Abroad)
NRIs who hold an Indian passport use Form 49A. Each document must be a clear photocopy (not handwritten) and must be attested/notarized before submission from abroad.
Proof of Identity (any one)
| Document | Notes | Recommended? |
|---|---|---|
| Indian Passport | Copy of first page (biographical info) + last page (address) + relevant visa pages. Most complete and easiest option. | Best Choice |
| OCI (Overseas Citizen of India) Card | Front and back copy of the OCI card booklet's photo page | Good |
| PIO (Person of Indian Origin) Card | Applicable for older PIO cardholders; OCI has replaced PIO | Acceptable |
| Indian Driving Licence | If you still hold a valid Indian driving licence (uncommon for long-term NRIs) | Rarely Used |
Proof of Address (any one)
This should reflect your current overseas address if you want the PAN records to show your foreign address. You may also provide an Indian address if preferred.
| Document | Requirements | Recommended? |
|---|---|---|
| Indian Passport | Address page of passport — must show current address or overseas address is acceptable | Best Choice |
| OCI Card | Front and back — OCI shows country of residence | Best Choice |
| Bank Statement (overseas) | Must be less than 3 months old. Shows current foreign address. Original letterhead preferred. | Good |
| Utility Bill (overseas) | Less than 3 months old. Electricity, water, gas, or telephone. Must show your name and address. | Good |
| US Driver's License | For US residents — must show current address. Must be notarized or apostilled copy. | Good |
| Employer Certificate | On company letterhead, stating your current overseas address. Useful if other documents show old address. | Backup |
Proof of Date of Birth (any one)
| Document | Notes |
|---|---|
| Indian Passport | Date of birth clearly shown on biographical page — covers this requirement automatically |
| Birth Certificate | Issued by municipal authority in India or country of birth |
| SSC / Class X Certificate | School Leaving Certificate from India showing date of birth |
| Affidavit sworn before Magistrate | If no other DOB document is available; rare but accepted |
For Foreign Nationals (Form 49AA — Non-Indian Citizens)
Foreign nationals who are not Indian citizens use Form 49AA. The document requirements are similar but refer to your foreign passport and country-issued documents.
| Category | Accepted Documents |
|---|---|
| Proof of Identity |
|
| Proof of Address |
|
| Proof of DOB | Foreign passport (covers automatically), OR birth certificate, OR any official DOB document |
For Foreign Companies / Business Entities
| Document | Requirement | Notes |
|---|---|---|
| Certificate of Incorporation | Mandatory | Must be apostilled or authenticated via Indian Embassy |
| Registration Certificate | Mandatory | Proof of registration in home country |
| Memorandum & Articles of Association (or equivalent) | If applicable | Or equivalent charter document (LLC Operating Agreement for US LLCs) |
| Company Address Proof | Mandatory | Registered office address — bank statement, utility, or official letter on letterhead |
| Authorized Signatory Passport | Mandatory | The person signing the application on behalf of the company |
| Board Resolution / Authorization | Recommended | Authorizing PAN application; useful for banks and compliance purposes later |
Photograph Specifications
Two passport-size photographs are required for every PAN Card application. The Income Tax Department has strict photo requirements:
✅ Required
- Size: 35mm × 45mm (standard passport photo size)
- Color photograph only (black and white not accepted)
- Plain white or off-white background
- Face should fill 70–80% of the frame
- Both eyes open and clearly visible
- Neutral expression (slight natural smile acceptable)
- Recent — taken within the last 6 months
- Matte or semi-matte finish preferred
❌ Not Acceptable
- Sunglasses, tinted glasses, or colored contact lenses
- Headwear (unless worn for religious/medical reasons)
- Blurry, pixelated, or low-quality photos
- Selfies or cropped photos from casual photos
- Photos showing heavy shadows on face
- Digital photos printed at home on plain paper
- Scanned copies of old photos
Notarization & Attestation — What NRIs in the USA Need to Know
Any documents submitted to India from abroad must be attested to prove their authenticity. For NRIs in the United States, here are your options, from easiest to most thorough:
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1
Notarization by a US Notary Public
A notary public certifies that the copy is a true and accurate copy of the original. Available at banks (often free for customers), UPS Stores, FedEx Office, law offices, and many public libraries. Cost: usually $5–$15 per document.
The notary signs and stamps each copy with their seal. This is widely accepted for PAN Card applications submitted via authorized agents like PAN Card Express.
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2
Apostille
An apostille is a higher level of authentication under the Hague Convention (of which the US and India are both members). US documents can be apostilled at the Secretary of State office of the state where the document was issued. For personal documents (passport copies), apostille from the state Secretary of State is accepted.
Cost: $10–$20 per document; processing time varies by state (usually 5–15 business days; expedited services available).
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3
Indian Consulate / Embassy Attestation
The Indian Consulate in your nearest US city (New York, Chicago, Houston, San Francisco, Atlanta, etc.) can attest documents. This is the most authoritative attestation but requires an appointment and an in-person visit.
For many NRIs, this is inconvenient. Notarization or apostille is generally sufficient and far more practical.
Document Preparation Tips
- Use a flatbed scanner (not a phone camera if possible) for document copies. Scan at 300 DPI minimum. The clearer, the better.
- Print in color — monochrome photocopies of identity documents are sometimes rejected.
- Keep the original safe — never mail original passport or identity documents. Only attested photocopies are sent.
- Check expiry dates — your Indian passport should ideally be valid. If expired, apply for a new passport first, or use your OCI card as the primary document instead.
- Bank statements: If using as address proof, download directly from your bank's website in PDF format. Print on a clean page. Handwritten statements or screenshots from a phone are not accepted.
- Name consistency: Your name must appear identically across all documents. If your passport says "Rajesh Kumar Sharma" but your bank statement says "R. K. Sharma," you may need an additional declaration explaining the variation.
Not Sure If Your Documents Are Ready?
PAN Card Express offers a document review before you even begin the formal application. When my family gathered our documents, they identified two potential issues we had not noticed — a name variation and an address page that was unclear in photocopy. They fixed both before submission. Zero rejections across the entire family.
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