Is there a separate PAN card for NRIs?

One practical point: the physical PAN card and e-PAN are different formats of the same PAN record, not separate NRI and resident versions.

If you choose an e-PAN, it is a digitally issued electronic PAN document. The Income Tax Department recognizes e-PAN as a valid form of PAN. However, the free instant e-PAN facility has specific eligibility conditions, including Aadhaar-linked mobile verification, so it may not work for every NRI.

For a standard application, use the official PAN service providers linked from the Income Tax Department's website. Check the current fee, communication-address options and whether your selected application method requires signed paperwork or supporting documents to be sent separately.

If you're applying for the first time from overseas, make sure your name and date of birth match your supporting documents. If you already have a PAN, use the correction or reprint process where appropriate instead of submitting another fresh application.

Requirements can change, so I would rely on the current government instructions rather than an old article that still refers only to Forms 49A and 49AA.

I had the same confusion when I moved overseas. Many websites use the phrase “NRI PAN card,” but that usually means a regular Indian PAN application made by someone living outside India. It isn't a separate card type.

For example, an Indian citizen living in the USA on an H-1B visa and an Indian citizen living in the UK both apply as Indian citizens. Their supporting documents and communication addresses may differ, but they don't get a special NRI PAN number.

If you've acquired foreign citizenship and hold an OCI card, that's a different situation. You apply as a non-Indian citizen using Form 95 under the 2026 rules.

Also, don't assume that you must use an Indian residential address. The rules provide for overseas applicants to submit eligible address evidence from their country of residence. Check the exact document requirements before filling in the form.

If you already have a PAN, keep using that same number for applicable financial and tax matters. A change in country of residence doesn't create a need for a second PAN.

There isn't a separate PAN card or a separate PAN number just because you're an NRI.

PAN is a unique ten-character alphanumeric identifier issued by India's Income Tax Department. NRIs who are still Indian citizens apply under the Indian-citizen category, just like other Indian citizens who need a PAN.

The difference is in the application details and supporting documents, particularly the overseas address and passport information.

For new applications under the Income-tax Rules, 2026, an Indian citizen living abroad should check Form 93. Form 95 is for individuals who are not Indian citizens, such as foreign citizens who may hold OCI cards.

You can apply through the official Income Tax Department PAN page, which links to authorized providers.

One thing to remember: if you already have a PAN, it remains valid even if you move abroad. If you later return to India permanently, you don't need another PAN simply because your residential status changes. If any details need correction, use the applicable correction process.

So, don't look for a special “NRI PAN card.” Look for the correct PAN application category for your citizenship and circumstances.