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PAN, Aadhaar and NRI tax status (पैन, आधार और एनआरआई स्थिति)

Get your Indian tax status right after moving abroad: work out residential status, update PAN records, handle PAN–Aadhaar linking as a non-resident, use your tax treaty with Form 10F and file an Indian return when needed.

• India
• ~10 days
• 7 steps
• 4 documents

Curated by Raaya · Last reviewed Oct 2026

Steps

1. Work out your residential status for the year (आवासीय स्थिति तय करें)

   1 day

   Indian tax depends on residential status, decided each financial year (April to March) mainly by the days you spend in India. Broadly, an Indian citizen who leaves India for employment abroad is a non-resident for that year if they spend fewer than 182 days in India. Visiting citizens with Indian income above Rs 15 lakh can become residents at 120 days, and some citizens are "deemed residents" if they are not taxed in any other country.

   As a non-resident, only income earned or received in India is taxed in India. Your country of residence normally taxes your worldwide income, and a tax treaty avoids double taxation.

   Tip: Count your days in India from your passport stamps or travel bookings. This is general information, not tax advice; confirm your status with a tax adviser if you are near a threshold.

   Remind me

2. Check your PAN status on the e-filing portal (पैन स्थिति देखें)

   2 days

   Log in to the income tax e-filing portal with your PAN and check your profile. Update your residential status, overseas address, email and an international mobile number so that notices and OTPs reach you.

   Use the "Link Aadhaar Status" service to see whether your PAN is linked or shows as inoperative. An inoperative PAN means refunds are held back and tax is deducted at higher rates.

   Tip: Add your Indian NRO or NRE account as a pre-validated bank account on the portal so any refund can be paid.

   Online

   incometax.gov.in

   PAN card (पैन कार्ड)Passport with travel stamps

   Attach my documents

3. Link PAN and Aadhaar, or record that you are exempt (पैन-आधार लिंक करें)

   2 days

   Non-residents who do not have an Aadhaar are exempt from PAN–Aadhaar linking. In practice, PANs of non-residents have been shown as inoperative when the department's records still show them as resident, so update your status first (step 2). If the PAN still shows inoperative, send your NRI status to your jurisdictional assessing officer (find them with Know Your AO on the portal) with a copy of your PAN and proof such as passport pages showing your stay abroad or your OCI card.

   If you do have an Aadhaar, the exemption does not cover you, so link it with Link Aadhaar on the portal. A late fee (Rs 1,000 at present) is paid through e-Pay Tax before you can submit the link request.

   Non-residents with a valid Indian passport can enrol for Aadhaar on a visit to India without waiting 182 days.

   Online

   incometax.gov.in

   PAN card (पैन कार्ड)Aadhaar (आधार)

   Attach my documents

4. Correct PAN records if your status or address is wrong (पैन रिकॉर्ड सुधारें)

   2 days

   If your PAN record still shows you as a resident, or your name and date of birth differ from your passport, apply for "changes or correction in PAN data" with a PAN service provider (Protean or UTIITSL). Upload your passport and overseas address proof; the corrected PAN card is sent to your address, and an e-PAN is emailed.

   Tip: Names must match exactly across passport, PAN and bank records. Mismatches are the most common reason for KYC rejections.

   Online

   protean-tinpan.com

   PAN card (पैन कार्ड)Passport with travel stamps

   Attach my documents

5. Update your NRI status everywhere it matters (हर जगह स्थिति अपडेट करें)

   1 day

   Indian institutions deduct tax based on the status they have on file. Update it so that you are not taxed as a resident or blocked for incomplete KYC.

   • Banks: redesignate savings accounts as NRO
   • Demat and broker: convert to an NRI demat account
   • Mutual funds: update KYC to NRI status and overseas address
   • Insurance policies and loans: update address and status
   • Employer or tenants paying you in India: give them your NRO details

6. Use your tax treaty: TRC and Form 10F (डीटीएए लाभ)

   1 day

   To get treaty rates on Indian income (interest, dividends, capital gains), give the Indian payer a tax residency certificate from your country of residence and file Form 10F electronically on the e-filing portal. In Germany, the certificate is issued by your Finanzamt.

   Tell your tax office where you live about Indian income too: residents of Germany declare foreign income in their German return, and tax paid in India may be credited or the income exempted under the treaty.

   Tip: Request the certificate early in the year; banks and fund houses often ask for it in April.

   Online

   incometax.gov.in

   PAN card (पैन कार्ड)Tax residency certificate from your country of residence

   Attach my documents

7. File an Indian return as a non-resident when needed (एनआरआई रिटर्न भरें)

   2 days

   File an Indian income tax return if your Indian income is above the basic exemption limit, or to claim a refund of excess tax deducted on NRO interest, rent or capital gains. Non-residents cannot use ITR-1; most use ITR-2.

   Choose "non-resident" as residential status, report only Indian income, and claim treaty relief where it applies. E-verify within 30 days of filing, for example with a net-banking login or by post.

   Tip: The normal due date for individuals without an audit is 31 July. Check the current date on the portal each year.

   Online

   incometax.gov.in

Documents you'll need

Official sources

• Income Tax Department e-Filing portal
• UIDAI (Aadhaar)
• Protean PAN services

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