What Is The Difference Between Form 49A And Form 49AA?

Form 49A Is Filled Out By Indian Citizens, Entities, And NRIs, While Form 49AA Is Used By Foreign Citizens, Entities, OCIs, And PIO Cardholders. The Key Difference Between The Two Forms Is Eligibility Based On Citizenship And Residential Status.

Can Minors Apply For A PAN Card Using Form 49A?

Yes, Minors Can Apply For A PAN Card Using Form 49A. The Minor's PAN Application Should Be Completed By The Parents Or Legal Guardian. Additionally, If The Guardian Completes The PAN Application, They Should Provide Their Document.

Can I Track The Status Of My Form 49A Application?

Yes, You Can Track Your Form 49A PAN Application Status Online Using The Acknowledgment Number That You Obtain During The Application. You Only Need To Visit The NSDL Or UTIITSL Portal From Where You Applied For A PAN Card, Use The Tracking Status Tool, And Enter Your Acknowledgment Number. The Current Status Will Appear On Your Screen.

PAN Card

PAN Card Form 49A and 49AA: How to Fill Pan Card Form 49A and 49AA?

May 13, 2026
16 mins
8.8K Views

Permanent account number stands as a non-negotiable document in India. Every person filing income tax returns or carrying out any financial transaction in India is required to have a PAN. As the name suggests, a Permanent Account Number is a 10-digit alphanumeric identification code issued by the Indian Income Tax Department.

In this blog, we will break down the process of filling out the PAN card Form 49AA in simple terms, explaining the differences between the two forms and whether an NRI is required to have a PAN card. All your questions about the NRI PAN card will be answered in this blog guide itself.

Key Takeaways

PAN card Form 49A is filled by Indian citizens, entities, and NRIs, whereas Form 49AA is used by foreign citizens, entities, OCI, and PIO cardholders
A PAN card is mandatory for foreign citizens, companies operating in India, and NRIs who are not citizens.
Use BLOCK LETTERS to fill out the PAN application form.
You can fill out Form 49A and Form 49AA using the NSDL or UTIITSL website.
The information mentioned in the form should be accurate, or it may delay the application process.

What is Form 49A for a PAN Card?

If you are earning income in India and are an Indian citizen, NRI, or are either an entity incorporated in India or an unincorporated entity that has formed in India, you all need to file Form 49A to get your PAN card.

In brief, Indian citizens residing abroad are required to file Form 49A, which is also available to Indian citizens.

What is Form 49AA for a PAN Card?

This form is for foreign residents who pay taxes in India, such as Persons of Indian Origin (PIOs), Overseas Citizens of India (OCIs), and companies incorporated outside India but conducting business activities in India.

In a nutshell, NRIs who hold a foreign citizenship, such as OCI holders or PIO, or foreigners who are not of Indian origin, are required to file this form.

You Can Download PAN Card Form 49A and 49AA

Form 49A	Download PAN Form 49A
Form 49AA	Download PAN Form 49AA

Note: The Indian Government has now replaced the old PAN forms 49A and 49AA with four new specialized PAN card forms 93, 94, 95 & 96. The old forms are no longer accepted, and anyone seeking to apply for a PAN card must use these new forms.

Difference Between PAN Form 49A and Form 49AA

The table below showcases the key differences between PAN Form 49A and Form 49AA:

Basis	Form 49A	Form 49AA
Applicant Category	PAN application Form 49A is available for Indian citizens, NRIs, companies, and organizations incorporated in India.	PAN card application Form 49AA is for foreign nationals, OCI, PIO cardholders, and foreign companies. Additionally, it is also for NRIs who do not have an Indian passport.
Structure	It consists of two pages, along with 6 pages of instructions.	The form contains 3 pages, excluding the 5 pages of instructions.
Purpose	It is used by resident individuals, entities, and NRIs to apply for a new PAN card	It is used by OCIs, PIOs, foreign citizens, and companies to obtain a new PAN card.
Required Documents	Identity and address proof.	Proof of identity and address.
Submission	Form 49A can be submitted online or offline.	This form can also be submitted online or physically.
Processing Time	Generally takes 15-20 business days.	Typically takes 15-20 working days.
Address Details	Permanent and communication address required.	Need a permanent and communication address.

What is the Structure of PAN Form 49A and 49AA?

The structure of the PAN form is given below:

Full Name: Includes your full name, including first, last, and middle, and marital status. There are no abbreviations included in either your first name or last name. However, if desired, you can enter a shorter name, but not strictly an abbreviation.
Alternative Name: If applicable, you can use any previous name used.
Gender: Choose your gender from the available options.
Date of Birth: Ensure that the DOB matches the one on the birth certificate and other relevant documents. Organizations must also specify their establishment date as stated in their relevant documents.
Parent's Name: Fill in the full parent's name.
Address: Please provide the complete address that matches the documents.
Communication Address
Email ID and Contact Number
Application Status: Mention if you are an individual, a company, another entity, or a HUF.
Registration Details: This applies only to entities, companies, LLPs, and firms.
Aadhaar Number: For Indian residents only (Form 49A)
Country of Citizenship and ISD Code: This is for foreign citizens only. Form 49AA.
AO Code: This code can be obtained for PAN centers, NSDL, or the income tax offices.
Sources of Income: If you have an income source, mention it or leave it blank.
Documents Submitted: List of all the documents that you have submitted with the form.
Resident Assessee: Provide details of the person who is representing you under the Income Tax Act.

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How to Fill PAN Card Application Form 49A and 49AA?

The table below denotes the rules and sections to fill out the PAN card application Form 49A and 49AA:

Rule/ Section	Form 49A	Form 49AA
Who Should Use	Indian citizens, entities, and NRIs	Foreign nationals, entities, OCI, and PIO cardholders. Also, for NRIs who do not hold an Indian passport.
Writing Format (Offline)	Write in BLOCK LETTERS, use black ink, and fill one character per box. Additionally, avoid overwriting.	Write in BLOCK LETTERS using a black ballpoint pen. Additionally, avoid using liquid ink pens.
Photograph Requirement	Paste two recent passport-size colour photos in the top corners. Do not clip or staple them.	Attach colored passport-size photograph in the top-left corner of the form.
Signature/ Thumb Impression	Sign or put left-hand thumb impression across the photo, so it appears on both the form and photo.	Signature or left-hand thumb impression should be visible on both the form and the photo.
AO Code Details	Mention Area Code, AO type, Range code, and AO number stated on the NSDL website, Income Tax Office, or PAN centres.	Fill out the correct AO code. You can obtain the information from the PAN service centres or the Income Tax Office.
Language Allowed	Should only be filled in English.	The form should be filled in English.
Accuracy of Information	All details should be correct and have matching documents to avoid rejection or delay.	Incorrect or mismatched details may lead to application delay or rejection.
Contact Details	If applicable, mention the Indian mobile number and address.	Must mention ISD code, country name, and Postal/ ZIP code.

Document NRI Needs to Apply for a PAN Card

When filing for your PAN Card, it is essential to have all the documents mentioned below readily available:

Proof of Identity: This could be your passport, driving license, or Aadhar card, etc.
Proof of Address: This can be your electricity bill, water bill, passport, Aadhaar card, or any other document that displays your address.
Proof of Date of Birth: You can provide any of the following documents: Aadhaar card, voter ID card, mark sheet, or birth certificate.

How to Apply For PAN Card Form 49A and Form 49AA?

As an NRI, you can fill out either PAN card 49A or 49AA online or offline.

How to Fill Out the PAN Card Form Online?

Step: Go to the official website of NSDL or UTIITSL
Step: If you are an Indian citizen or an NRI with Indian citizenship, select Form 49A. For foreign nationals, citizens, and NRIs, choose Form 49AA.
Step: Choose the mode of receiving the PAN card.
Step: Upload all he documents and pay the fees.
Step: Recheck the application form once and submit it. Once the submission is complete, you will get an acknowledgement number.
Step: Send all the documents by courier or post to either the UTIITSL office or NSDL.

How to Fill Out the PAN Card Form Offline?

Step: Download the form you are eligible to file the return on the Income Tax Department website.
Step: Fill in the application form.
Step: Attach the signature and then a recent passport-size photograph to the application.
Step: Submit your application, along with all necessary documents, at your nearest PAN center.
Step: Pay the fees.
Step: You will receive an Acknowledgment Number after the successful completion of the fees.

Common Mistakes While Filing PAN Form 49A/49AA

Avoid these mistakes while filing PAN form 49A or 49AA

Name mismatch with passport
Incorrect citizenship selection
Wrong AO code
Invalid address proof
Unsigned acknowledgment
Uploading unclear documents
Using incorrect form type

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Glossary

Advance Tax : Advance Tax is a Tax Paid in Advance, in Installments, During the Same Financial Year.
Income Tax: Income Tax, a Type of Direct Tax, is Imposed by the Government on the Income of Individuals or Organisations.
Income Tax Act: Income Tax Act, an Act to Manage and Govern the Direct Taxes, by Levying, Collecting, and Administering.
Income Tax Return: Income Tax Return, Filed by Taxpayers, Contains a Formal Record of the Collected Tax by the Government.
Permanent Account Number: Understand PAN, its full form, meaning, and benefits. Learn why a PAN card is essential for tax filing and financial transactions in India.

Disclaimer

Note: This guide is for information purposes only. The views expressed in this guide are personal and do not constitute the views of Savetaxs. Savetaxs or the author will not be responsible for any direct or indirect loss incurred by the reader for taking any decision based on the information or the contents. It is advisable to consult either a CA, CS, CPA or a professional tax expert from the Savetaxs team, as they are familiar with the current regulations and help you make accurate decisions and maintain accuracy throughout the whole process.

Pankaj Shaw(Tax Expert)

Mr Shaw brings 8 years of experience in auditing and taxation. He has a deep understanding of disciplinary regulations and delivers comprehensive auditing services to businesses and individuals. From financial auditing to tax planning, risk assessment, and financial reporting. Mr Shaw's expertise is impeccable.

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Frequently Asked Questions

Form 49A Is A PAN Application Form Completed By Indian Residents, Entities, And NRIs To Apply For A New PAN Card Or Update PAN Card Details.

NRIs generally use Form 49A previously. Now NRIs will use new PAN form 93 for applying PAN card.

You Can Submit Form 49A Online Through UTIITSL Or The NSDL PAN Portals Or Offline At Authorized PAN Service Centres. Additionally, If Required, After Online Submission, You May Need To Send The Signed Documents And Acknowledgment.

Yes, There Is A Fee For Applying For A PAN Card Via Form 49A. The Fee For It Is Approximately INR 100 For Applicants With An Indian Address. Additionally, The Fee May Be Higher If You Need The PAN Dispatched Outside India.

Yes, An Aadhaar Card Is Mandatory For Indian Citizens Applying For A New PAN Card Via Form 49A. It Is Required For Identity Verification Unless The Applicant Qualifies For Specific Exemptions.