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Published on 11 April 2025
Step-by-Step Guide to DSC-Based Online PAN Application for Non-Residents
Introduction
As of September 6, 2015, applicants can now submit their Permanent Account Number (PAN) applications electronically using a Digital Signature Certificate (DSC) via the new PAN Form 49AA specifically designed for individuals who are not Indian citizens.
Guidelines for DSC-Based Online PAN Application
1. Application Submission
- Non-citizens of India must submit their PAN application using Form 49AA.
- Qualified Foreign Investors (QFIs) are required to apply via Form 49AA through a Depository Participant.
2. Form Corrections
- If errors occur, the applicant must rectify them and resubmit the application.
3. Confirmation and Documentation
- Upon submission, applicants will see a confirmation screen displaying the entered data.
- Applicants can either edit the information or confirm it.
- The confirmation stage will generate a unique 15-digit acknowledgment number which should be saved and printed.
4. Digital Signature Certificate (DSC) Requirements
- The facility is available for applicants who possess a valid DSC issued by authorized Certifying Authorities (CAs) in India.
- Only class II or III DSCs will be accepted.
- For individual applicants, the DSC associated with the applicant must be used for signing. For applicants who are minors or deemed incapable (lunatics or idiots), the DSC of the parent or guardian listed as Representative Assessee must be used.
- The DSC must reflect the name of the applicant or Representative Assessee as indicated in the application.
5. Document Specifications
Applicants must have scanned images of the following:
- Photograph: Color; maximum size 20 KB, dimensions 3.5x2.5 cm, 200 DPI.
- Signature: Color; maximum size 10 KB, dimensions 2x4.5 cm, 200 DPI.
- Supporting Documents: Proof of Identity (POI), Proof of Address (POA), or Proof of Date of Birth (PODB); size up to 300 KB per page, in PDF/A or JPEG format.
6. Payment Options
The application fee can be paid using:
- Credit card
- Debit card
- Net banking
7. Application Fees Overview
The following table outlines the PAN application fees:
| Parameter | Fees (₹) | GST @ 18%* | Total (₹) | Amount Charged (₹) |
|---|---|---|---|---|
| Physical PAN Card Delivery (Indian Address) | 86.00 | 15.48 | 101.48 | 101.00 |
| Physical PAN Card Delivery (Foreign Address) | 857.00 | 154.26 | 1,011.26 | 1,011.00 |
| e-PAN Card Only (Indian Address) | 56.00 | 10.08 | 66.08 | 66.00 |
| e-PAN Card Only (Foreign Address) | 56.00 | 10.08 | 66.08 | 66.00 |
8. Additional Instructions
- The online procedure for applications with a DSC issued by Indian Certifying Authorities will also apply to foreign applicants using Form 49AA starting December 1, 2016.
- No need to send physical documents to NSDL e-Gov unless discrepancies are reported. Supporting documents, if required, must be forwarded to NSDL e-Gov at the provided address.
9. Required Documents to NSDL e-Gov
Applicants must submit the following original documents:
- A copy of another national identification or taxpayer identification number, duly attested as specified.
- A certificate of Indian address issued by the employer, as outlined in Rule 114(4) of the Income Tax Rules, 1962.
- A Power of Attorney for delivery of the PAN card to the Indian address.