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PAN Application (Foreigner/Foreign Entity)

All about PAN for Foreigners
 
PAN is a universal identification key was introduced by the Indian Income Tax Department in order to facilitate easy retrieval of information and matching information relating to an assessee's investment, payment of taxes, raising of loans, assessment, tax demand, tax arrears etc.

It is a  a national identification number which monitors all financial transactions of individuals and entities, thereby indirectly prevents tax evasion. It also serves as an important ID proof.
 
Who are required to apply for PAN:
Following transaction of:-
  1. Sale or purchase of any immovable property valued at five lakh rupees or more.
  2. Sale or purchase of a motor vehicle or vehicle, the sale or purchase of a motor vehicle
  3. A Time deposit, exceeding fifty thousand rupees, with a banking company.
  4. A deposit, exceeding fifty thousand rupees, in any account with Post Office Savings Bank.
  5. A contract of a value exceeding one lakh rupees for sale or purchase of securities.
  6. For Opening a bank account.
  7. For Payment to hotels and restaurants for an amount exceeding twenty five thousand rupees at any one time. 

FAQ’s on e-PAN Application (Foreigners/Foreign Entity)

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

All existing assesses or taxpayers who are required to furnish a return of income, person carrying on any business or profession turnover exceed 5 lakhs, person who enters into financial transaction must also obtain PAN.

Yes. It is mandatory to have valid e-mail ID in PAN application form to receive e-PAN.

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