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Home > Income Tax > Help Center > NRIs & OCIs

When PAN is inoperative, what NRIs and OCIs can do?

The deadline for linking PAN and Aadhar is June 30, 2023. After the deadline for PAN-Aadhaar linkage, a number of PAN cards have become inoperative. Even NRI/OCI PAN cards that do not have Aadhaar or have not been linked to Aadhaar are no longer inoperative.


What actions do NRIs and OCIs perform when the PAN is inoperative? Learn more




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This document covers

  1. When a PAN would become inoperative?
  2. What to do if NRI/OCI/Foreign citizen’s PAN is still under in-operative?
  3. Supporting documents required for making PAN operative
  4. How to know Jurisdictional Assessing Officer?
    1. Pre-Login
    2. Post-Login
  5. Consequences of Inoperative PAN

1. When a PAN would become inoperative?

As NRIs and OCIs are exempt from linking their PAN to Aadhaar, they are concerned that their PAN will become inactive. The Department of Income Tax has issued clarifications in this regard.


  NRI's:

ITD has mapped the residential status of NRIs if they have filed an ITR in any of the last three Assessment Years or intimated the jurisdictional assessing officer (JAO) of their residential status.

If any of the aforementioned conditions are not met, NRI PANs are rendered inoperative.

  OCI/Foreign Citizen's:

OCI/Foreign Citizens who applied for a PAN under the resident status and have not corrected/updated their residential status to the jurisdictional assessing officer or have not filed an ITR in any of the preceding three assessment years have become inoperative.



   NOTE

As per Twitter Message from ITD, NRI’s whose PAN become inoperative can send their details along with Copy of PAN and Copy of documents in support of non-resident status (passport showing period of residence outside India) via email at adg1.systems@incometax.gov.in or jd.systems1.1@incometax.gov.in

2. What to do if NRI/OCI/Foreign citizen’s PAN is still under in-operative?

If the PAN is still inoperative, they are required to intimate their residential status along with supporting documents to jurisdictional assessing officer (JAO).

3. Supporting documents required for making PAN operative

  1. Copy of Pan Card
  2. Any of the following documents
    1. Copy of passport showing stay confirming NRI
    2. Copy of Person of Indian Origin (PIO) card issued by Government of India, or
    3. Copy of Overseas Citizen of India (OCI) card issued by Government of India, or
    4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorized officials of overseas branches of Scheduled Banks registered in India.

4. How to know Jurisdictional Assessing Officer

Jurisdictional Assessing Office can be found through Income Tax Login Pre login or Post Login

4a. Pre-Login

  1. Go to https://www.incometax.gov.in/iec/foportal/
  2. Click on Know your AO on the left-hand side of the page.
  3. Enter the PAN and mobile number to receive the OTP.
  4. Enter the OTP received on the mobile
  5. The next screen will show the PAN, Name as per PAN (masked), citizenship and Jurisdictional details (Address and email Id)

4b. Post-Login

  1. Login to https://www.incometax.gov.in/iec/foportal/
  2. Go to My profile and click on jurisdictional details on the left-hand side of the page.
  3. The next screen will show the Jurisdictional details (Address and email Id)

5. Consequences of Inoperative PAN

Inoperative PAN is not an inactive PAN. The individuals can file income tax return irrespective of PAN becoming inoperative. However the following are the consequences of inoperative PAN

  1. Pending Refunds or interest on such refunds will not be issued.
  2. TDS will be required to be deducted at higher rates for inoperative PAN.
  3. TCS will be required to collected at higher rates for inoperative PAN.

Hence it is advisable for all NRI’s /OCI’s/ Foreign Citizens to intimate their residential status to jurisdictional assessing officer as soon as possible.

Additional Resources for NRIs, OCIs, Foreign Citizens living / lived in India

  1. NRI Income Tax Help Center
  2. Tax Residency Status Calculator
  3. Who should file Income Tax Return in India - Calculator
  4. Expert Tax Consultation Service

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.