Apr. 11 – In this article, we describe the proof of identity and proof of address requirements associated with the application of a permanent account number (PAN) for Indian citizens outside of India, foreign citizens located in India, and foreign citizens located outside of India. Citizen of India located outside India at the time of application for PAN Indian citizens living outside of India need a copy of their passport as a proof of identity at the time of filing an application for PAN. The individual’s passport, bank account statement in country of residence, and NRE bank account statement can