FAQ

Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department. A typical PAN is AABPS1205E.

It is mandatory to quote PAN on return of income, all correspondence with any income tax authority. From 1 January 2005 it will be mandatory to quote PAN on challans for any payments due to Income Tax Department.

It is also compulsory to quote PAN in all documents pertaining to financial transactions notified from time-to-time by the Central Board of Direct Taxes. Some such transactions are sale and purchase of immovable property or motor vehicle or payments in cash, of amounts exceeding Rs. 25,000/-to hotels and restaurants or in connection with travel to any foreign country. It is also mandatory to mention PAN for obtaining a telephone or cellular telephone connection. Likewise, PAN has to be mentioned for making a time deposit exceeding Rs. 50,000/- with a Bank or Post Office or depositing cash of Rs. 50,000/- or more in a Bank

It is statutory responsibility of a person receiving document relating to economic or financial transactions notified by the CBDT( Central Board of Direct Taxes) to ensure that PAN has been duly quoted in the document.

• All existing assesses or taxpayers or persons who are required to furnish a return of income, even on behalf of others, must obtain PAN.
• Any person, who intends to enter into financial transaction where quoting PAN is mandatory, must also obtain PAN.
• The Assessing Officer may allot PAN to any person either on his own or a specific request from such person.

• Individual applicants will have to affix one recent, coloured photograph (Stamp Size: 3.5 cms x 2.5 cms) on Form 49A;
• Any one document listed in Rule 114 must be supplied as proof of ‘Identity’ and ‘Address’; and
• Designation and code of the concerned Assessing Officer of Income Tax department will have to be mentioned in Form 49A.

Copy of school leaving certificate or matriculation certificate or degree of a recognized educational institution or depository account or credit card or bank account or water bill or ration card or property tax assessment order or passport or voter identity card or driving license or certificate of identity signed by a MP or an MLA or a Municipal Councilor or a Gazetted Officer;

In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of Identity;

In case PAN application is made on behalf of a HUF, any of above documents in respect of Karta of the HUF will serve as proof of Identity.

Copy of electricity bill or telephone bill or depository account or credit card or bank account or ration card or employer certificate or passport or voter identity card or property tax assessment order or driving license or rent receipt or certificate of address signed by a MP/ MLA/Municipal Councilor / a Gazetted Officer;

In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of Address;

In case PAN application is made on behalf of a HUF, any of above documents in respect of Karta of the HUF will serve as proof of Address.

Copy of Certificate of Registration issued by the Registrar of Companies or Copy of Certificate of Registration issued by the Registrar of Firms or Copy of Partnership Deed or Copy of Trust deed or Copy of Certificate of Registration Number issued by Charity Commissioner or Copy of Agreement or Copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co-operative Society or any other Competent Authority or any other document originating from any Central or State Government Department establishing Identity and Address of such person.

A photograph is compulsory only in case of ‘Individual’ applicants.

Only father’s name is required to be filled in the PAN application (Form 49A). Female applicants, irrespective of marital status, should write only father’s name in the PAN application.

Telephone number is not compulsory, but if provided it may help in faster communication.

A foreign national, who was eligible to become a citizen of India on 26.01.1950 or was a citizen of India on or at any time after 26.01.1950 or belonged to a territory that became part of India after 15.08.1947 and his/her children and grandchildren, is eligible for registration as an Overseas Citizen of India (OCI). Minor children of such person are also eligible for OCI. However, if the applicant had ever been a citizen of Pakistan or Bangladesh, he/she will not be eligible for OCI.

Any person who, or whose parents or grand-parents were born in India as defined in the Government of India Act, 1935 (as originally enacted), and who was ordinarily residing in any country outside India was eligible to become citizen of India on 26.01.1950.

The territories which became part of India after 15.08.1947 are:

• Sikkim26.04.1975
• Pondicherry 16.08.1962
• Dadra & Nagar Haveli 11.08.1961 (iv) Goa, Daman and Diu 20.12.1961

Yes, if he/she is eligible in his/her own capacity.

Yes, if either of the parents is eligible for OCI.

A family consisting of spouses and up to two minor children can apply in the same form i.e. Form XIX, which can be filed or downloaded from online.

Yes. Part A of the application form should be filed online. Part B should be downloaded and printed on computer or by hand in Block letters. Printed Part A and Part B of the application form has to be submitted to the Indian Mission/Post/Office along with all requisite documents.

The following documents shall be enclosed for each applicant:

1. Proof of present citizenship
2. Evidence of self or parents or grandparents,
   • being eligible to become a citizen of India at the time of commencement of the Constitution; or
   • Belonging to a territory that became a part of India after 15th August, 1947; or
   • Being a citizen of India on or after 26th January, 1950

   These could be:

   • Copy of the passport: or
   • Copy of the domicile certificate issued by the Competent authority; or
   • Any other proof substantiating the request. Usually applicants are able to submit a certificate of residence or place of birth of self/parents/grandparents from First Class Magistrate/District Magistrate (DM) of the concerned place.
3. Evidence of relationship as parent/grandparent, if their Indian origin is claimed as basis for grant of OCI such as birth certificate or Educational Certificate etc.
4. Application fee by way of Demand Draft (US $ 275 for each applicant or equivalent in local currency; US $ 25 or equivalent in local currency for each PIO card holder) in case of application filled in India, fee Rs.15,000/- for general category, for PIO card holders Rs.1,400/- and for minor PIO card holder Rs.8,000/- to be paid by way of Demand Draft.
5. PIO card holders should submit a copy of his/her PIO card

Any documentary evidence like a school certificate, Agricultural land ownership certificate, birth certificate etc. by which eligibility may be reasonably ascertained.

Only one Set of Application has to be submitted for each applicant.

No. Application(s) can be sent by post either by Speed post or Registered post only and not through Courier.

No. Earlier provision in this regard has been done away with.

To the Indian Mission/ Post of the country of citizenship of the applicant. If the applicant is not in the country of citizenship, to the Indian Mission/Post of the country where he is ordinarily residing. If the applicant is in India, to the FRRO Amritsar, Bangalore, Kozhikode, Chennai, Kochi, Delhi, Goa, Hyderabad, Lucknow, Mumbai, Kolkota, and Thiruvanathapuram as per specified Jurisdiction of the FRRO concerned.

Yes

All the applications will be subject to pre or post enquiry depending on whether any adverse information is voluntarily reported in the application or not. If the Government comes to the know that any false information was furnished or material information was suppressed, the registration as OCI already granted shall be cancelled by an order under section 7D of the Citizenship Act, 1955. The persons will also be blacklisted thereby banning his/her entry into India.

US $ 275 or equivalent in local currency for each applicant. In case of PIO card holder, US $ 25 or equivalent in local currency for each applicant.

In case of application filled in India, fee Rs.15,000/- for general category, for PIO card holders Rs.1,400/- and for minor PIO card holder Rs.8,000/- to be paid by way of Demand Draft.

Within 30 days of the application, if there is no adverse information available against the applicant. If any adverse information is available against the applicant, the decision to grant or otherwise is taken within 120 days.

An amount of US $ 250 or equivalent in local currency shall be refunded, if registration is refused. US $ 25 is the processing fees, which is non-refundable. In case application filled in India, Rs.1,400/- will be non- refundable being processing fees.

Yes, provided he/she is otherwise eligible for grant of OCI like any other applicant.

No. He/she has to make a payment of US $ 25 or equivalent in local currency along with the application& Rs.1,400/- in case of application is filled in India.

No. PIO card will have to be surrendered to the Indian Mission/Post/FRROs before collection of OCI registration certificate and an OCI ‘U’ visa sticker.

A registration certificate in the form of a booklet will be issued and a multiple entry, multi-purpose OCI ‘U’ visa sticker will be pasted on the foreign passport of the applicant. For this purpose, the applicant has to produce the original passport to the Indian Mission/Post/FRROs after receipt of the acceptance letter/verifying the status of the application online.

No

Yes. For this purpose, an application has to be made to the Indian Mission/Post with evidence for loss of certificate. In the case of mutilated/damaged certificate an application has to be made enclosing the same. The applications in both the cases to be submitted to the concerned Indian Mission/ Post/FRRO along with payment of a fee of US $ 100 or equivalent in local currency & Rs.5,500/- in case of application is filled in India.

Yes. On payment of requisite fee, a new OCI ‘U’ visa sticker will be issued. However, the applicant can continue to carry the old passport wherein the OCI ‘U’ visa sticker was pasted along with new passport for visiting India without seeking a new visa, as the visa is lifelong.

No

No. He/she will be required to seek PAP/RAP for such visits.

Yes, for the period OCI is living in India.

Yes. As per the provisions of section 5(1) (g) of the Citizenship Act, 1955, a person who is registered as an OCI for 5 years and is residing in India for 1 year out of the above 5 years, is eligible to apply for Indian Citizenship.

No

No

Yes, provided one of the parents is eligible to become an OCI.

Following benefits will be allowed to an OCI:

1. Multiple entry, multi-purpose life long visa to visit India;
2. Exemption from reporting to Police authorities for any length of stay in India; and
3. Parity with NRIs in financial, economic and educational fields except in the acquisition of agricultural or plantation properties.
4. Registered Overseas Citizen of India shall be treated at par with Non-Resident-Indian in the matter of inter-country adoption of Indian children.
5. Registered Overseas Citizens of India shall be treated at par with resident Indian nationals in the matter of tariffs in air fares in domestic sectors in India.
6. Registered Overseas Citizens of India shall be charged the same entry fee as domestic Indian visitors to visit national parks and wildlife sanctuaries in India
7. Parity with Non-Resident Indian in respect of entry fees to be charged for visiting the national monuments, historical sites and museums in India;
8. Pursuing the following professions in India, in pursuance of the provisions contained in the relevant Acts, namely:-
   • doctors, dentists, nurses and pharmacists;
   • advocates;
   • architects;
   • chartered accountants;
9. Parity with Non-Resident Indian to appear for the All India Pre-medical Test or such other tests to make them eligible for admission in pursuance of the provisions contained in the relevant Acts.
10. “State Governments should ensure that the OCI registration booklets of OCIs are treated as their identification for any services rendered to them. In case proof of residence is required, Overseas Citizens of India may give an affidavit attested by a notary public stating that a particular/specific address may be treated as their place of residence in India and may also in their affidavit give their overseas residential address as well as e-mail address, if any”

Any other benefits to an OCI will be notified by the Ministry of Overseas Indian Affairs (MOIA) under Section 7B(1) of the Citizenship Act, 1955.

No.

No.

No, except for the posts specified by an order by the Central Government.

Yes.

1. An OCI is entitled to life long visa with free travel to India whereas for a PIO card holder, it is only valid for 15 years.
2. A PIO cardholder is required to register with local Police authority for any stay exceeding 180 days in India on any single visit whereas an OCI is exempted from registration with Police authority for any length of stay in India.
3. An OCI gets a specific right to become an Indian Citizen as per Section 5(i) and (ii) of the Citizenship Act, 1955. whereas the PIO card holder does not have this.

No. Indian Passports are given only to Indian citizen.

Yes, if they fulfill the eligibility criteria.

Yes. He/she has to declare intention of renunciation in Form XXII to the Indian Mission/Post where OCI registration was granted. After receipt of the declaration, the Indian Mission/Post/FRROs shall issue an acknowledgement in FormXXII A.

No. All such applications will be considered for registration as an OCI without seeking fresh applications and fees.

• Yes, after getting prior approval/special permission from MHA.
• Whether foreign military personnel are eligible for grant of OCI?
• NO, foreign military personnel either in service or retired are not entitled for grant of OCI.

No.

No.

A Person of Indian Origin (PIO) is a citizen of any other country but whose ancestors were Indian nationals at least four generations away.

A PIO card is issued to PIOs other than Bangladeshi and Pakistani nationals with Indian origins, holding a foreign passport.

• anyone who ever held an Indian passport;
• anyone whose ancestors up to the last four generations were settled in India and did not migrate to Pakistan or Bangladesh
• whose spouse is a citizen of India or a person of Indian origin

• 15th September, 2002

• Parity with NRIs, therefore eligible to
  • Acquire non-agricultural and plantation property in India,
  • Admit children to all educational institutes in India under NRI quota
  • Apply for various housing schemes of LIC, state governments and other government agencies
• Enter India without a visa

• All Indian Embassies, High Commissions and Indian Consulates abroad. An officer at the Indian Mission notified for the purpose carries the authority to issue a PIO card.
• Foreigners Regional Registration offices in New Delhi, Mumbai, Kolkata and Chennai
• Joint Secretary (Foreigners), Ministry of Home Affairs, New Delhi

• All relevant documents which substantiate claim to Indian origin
• In the case of children, a copy of the parent’s passport if parent still an Indian citizen, or old passport or birth certificate
• 4 passport size photographs, front view

Lifetime Validity

1. They do not have any political rights.
   • Cannot undertake activities like mountaineering, missionary and research work and existing PAP/RAP which need a special permit.

Yes, under the Citizenship Act, the applicant should have resided in India for a minimum of 7 years before the application is submitted.

Yes, if

• The PIO card was obtained through fraud, concealment of facts or false representation
• The activities of the card holder in India do not conform to the laws of the country and the Indian Constitution
• The card holder happens to be citizen of a country with which India is at war, or is supporting another country in acts of aggression against India
• The PIO has been found guilty of acts of terrorism, smuggling of arms and ammunition and narcotics
• has been sentenced in India up to one year’s imprisonment or fined up to Rs.10,000
• The card holder’s presence in India is detrimental to the interests of the country