Form 95 — Application for Allotment of PAN (Individual Not Being a Citizen of India)

What is Form 95 (PAN application, non-citizen)?

Form 95 under rule 158 of the Income-tax Rules, 2026 is how an individual who isn't a citizen of India applies for a Permanent Account Number. It is the non-citizen counterpart of Form 93, and suits foreign nationals working in India, Overseas Citizens of India and Persons of Indian Origin who invest, own property or earn income in India.

Besides your name, gender and date of birth, the form asks for your country of citizenship and citizenship type (foreigner, PIO or OCI), a passport number and Aadhaar number if you have them, and your Taxpayer Identification Number in the country where you live, which is mandatory. Then come your residence and office addresses, contact details with country codes, sources of income, your parents' names, the Assessing Officer code and, where needed, a Representative Assessee.

FileIt prints every answer into the official form one character per box, right-aligns the country, ISD and STD codes as the guidelines' examples do, and checks the rules the guidelines set before you print. You stick on the photos, sign by hand and hand it in yourself.

Who needs to fill out Form 95 (PAN application, non-citizen)?

• Foreign nationals taking up a job or business in India who need a PAN for salary, tax and bank accounts.
• Overseas Citizens of India and Persons of Indian Origin investing in Indian shares, mutual funds or property.
• Non-citizens receiving income from India, such as rent or capital gains, that needs a PAN.
• Parents or guardians applying as Representative Assessee for a minor who isn't an Indian citizen.

When to use Form 95 (PAN application, non-citizen)

• Before you open an Indian bank or investment account, sell property or file a return that asks for your PAN.
• Once only: a PAN is permanent, and the declaration says the applicant doesn't already have one.
• Not for Indian citizens, who use Form 93.

What you need before you start

• Two recent colour photographs, 4.5 cm x 3.5 cm, with a white background.
• Proofs of identity, address and date of birth (annexures A-1 to A-3), such as your passport or OCI card.
• Your Taxpayer Identification Number in your country of residence.
• Your mobile number with its country code, and an email address.
• The AO code for international taxation from Protean, UTIITSL or a PAN centre.
• For a minor: the Representative Assessee's details, PAN or Aadhaar, and proofs of identity and address.

What’s on Form 95 (PAN application, non-citizen)

The 2026 edition has 5 pages. FileIt asks for it in 11 parts:

1. Part A — 1. NameApplicant
2. Part A — 2–8. Gender, date of birth, Aadhaar, citizenship, passport, TINApplicant
3. Part A — 9. Residence addressApplicant
4. Part A — 10. Office addressApplicant
5. Part A — 11. Contact detailsApplicant
6. Part B — 12. Source of incomeApplicant
7. Part C — Details of parentsApplicant
8. Part D — 17. Assessing Officer (AO code)Applicant
9. Part E — Representative Assessee (if applicable)Representative assessee
10. Part F — 23. Address for communicationApplicant
11. Part G — Documents and declarationApplicant

How to fill out Form 95 (PAN application, non-citizen), step by step

1 Part A: personal information

Name in full with no titles or abbreviations, gender, date of birth, Aadhaar if any, country of citizenship, citizenship type, passport if any, your foreign TIN, residence and office addresses, and contact details.

2 Part B: source of income

Tick one or more of salary, business or profession, house property, capital gains, other sources, or no income.

3 Part C: parents

Both parents' names unless there is genuinely one parent, and which parent's name is printed on the PAN card.

4 Part D: AO code

Area code, AO type, range code and AO number of your Assessing Officer.

5 Parts E–G

A Representative Assessee if needed (with an Indian address, except for minors and FPIs), the address for communication, the documents attached and the declaration.

Common mistakes to avoid

• Leaving out the foreign Taxpayer Identification Number, which is mandatory on Form 95.
• Using Form 95 as an Indian citizen: that's Form 93.
• Writing a title or initials in the name instead of the full name.
• Answering 'single parent' Yes after a parent's death or a divorce: the guidelines say to give both parents.
• Stapling the photographs, or signing so the signature isn't partly on the left photo and partly on the form.

After you fill it out

Print the PDF without scaling, stick both photographs in place, sign across the left photo and in the box on page 2, and attach your proofs as annexures A-1 to A-3.

Hand it in at a PAN service centre run by Protean or UTIITSL, or post it as their instructions say, with the processing fee they charge. FileIt doesn't send the form or pay the fee, and the PAN is allotted by the Income Tax Department.

Keep the filled form in your FileIt vault with your passport and OCI card, and add the PAN card to the same folder when it arrives.

Form 95 (PAN application, non-citizen): frequently asked questions

Official sources

• Blank form (PDF), published by Income Tax Department (CBDT); applications handled by Protean eGov Technologies and UTIITSL: https://tinpan.proteantech.in/downloads/pan/download/Form%2095.pdf
• Official instructions and guidance: https://tinpan.proteantech.in/services/pan/instructions-form_93-form_94.html
• Edition shown on this page: FORM NO. 95 [See rule 158] (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Income Tax Department (CBDT); applications handled by Protean eGov Technologies and UTIITSL or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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