AO Code for NRIs and Foreign Citizens
Non-Resident Indians (NRIs) and foreign citizens require a PAN card for financial transactions in India like investments, property dealings, and opening NRE/NRO bank accounts. The AO code process is slightly different for them.
International Taxation Directorate AO Codes
For many foreign citizens and NRIs, the relevant AO Code falls under the International Taxation Directorate. If unsure, a default code like DLC-C-35-1 can be used.
Which Form to Use?
| Applicant Type | Form Required | AO Code Type |
|---|---|---|
| NRI (Indian Citizen) | Form 49A | Based on last Indian address |
| Foreign Citizen | Form 49AA | International Taxation |
| OCI/PIO Holder | Form 49AA | International Taxation |
Documents Required for NRI PAN Application
- Copy of Passport (serves as identity, address, DOB proof)
- Overseas bank account statement
- NRE/NRO bank statement (2 transactions in 6 months)
- OCI or PIO card if applicable
- Utility bills (not older than 3 months)
Document Attestation
Overseas documents require attestation by:
- Indian Embassy or Consulate
- High Commission
- Apostille
- Bank Manager where account is held
How to Find NRI AO Code
Visit the NSDL or UTIITSL website and select International Taxation as the AO Type. This will show codes applicable for NRIs and foreign citizens.