Aadhaar and PAN for NRIs

Aadhaar

• NRIs with a valid Indian passport can enrol on any visit to India; the usual rule of living in India for 182 days doesn’t apply.
• Enrolment is in person at an Aadhaar centre in India, with your passport as identity proof, biometrics and an email address.
• Banks, SIM cards and some property and government services in India ask for Aadhaar, so many NRIs get one on their next trip. It’s not compulsory for NRIs.
• OCI holders and foreign citizens aren’t eligible unless they’ve lived in India for 182 days.

PAN

You need a PAN to file an Indian return, sell property, invest in mutual funds or shares, or open many deposits.

• Since April 2026 (under the new Income-tax Rules), Indian citizens including NRIs apply with Form 93; foreign citizens including OCI holders use Form 95. They replace Forms 49A and 49AA.
• Apply online through the Income Tax Department’s PAN service providers; an overseas address is accepted.

PAN–Aadhaar linking

• Non-residents are exempt. So are non-citizens and people aged 80 or over.
• If your PAN shows as inoperative because the system thinks you should have linked it, refunds are held and banks deduct tax at higher rates. Update your residential status with the Income Tax Department (through your jurisdictional assessing officer or the e-filing portal’s grievance route) so it records you as a non-resident. Linking after the deadline costs ₹1,000.
• Tell your bank and fund houses you’re an NRI, so they don’t treat a missing link as non-compliance.

See also Indian tax return as an NRI.

Sources

1. UIDAI: How NRIs enrol for Aadhaar
2. Income Tax Department: Link Aadhaar FAQ (exemptions, inoperative PAN)
3. Income Tax Department: FAQs on PAN Forms 93–96 (2026)

Rules change often. If something here looks out of date, it probably is; check the official source and talk to an immigration attorney about your own case.