An NRI is an Indian citizen who stays outside India. For purposes of carrying out employment or any business or vocation, under circumstances indicating an intention to stay outside India for an uncertain duration and Any Indian citizen deputed outside India for a temporary period in Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, to any “person” who applies for it or to whom the department allots the number without an application.PAN enables the department to link all transactions of the “person” with the department. These transactions include tax payments, TDS(Tax Deducted at Source)/TCS( Tax collected at source) credits, returns of income/wealth/gift/FBT(Fringe Benefits Tax), specified transactions, correspondence, and so on. PAN, thus, acts as an identifier for the “person” with the tax department.PAN was introduced to facilitates linking of various documents, including payment of taxes, assessment, tax demand, tax arrears etc. relating to an assessee, to facilitate easy retrieval of information and to facilitate matching of information relating to investment, raising of loans and other business activities of taxpayers collected through various sources, both internal as well as external, for detecting and combating tax evasion and widening of tax base.connection with employment.