Who this is for
People living in Canada with a reason to deal with India’s tax system. That includes filing an Indian return, selling or renting property in India, holding Indian investments, operating NRO or NRE accounts, or receiving an inheritance. This guide explains the process in general terms. Form names and document lists changed in 2026 and are set by the Indian authority; confirm them on the official portal when you apply.
The five points
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Check for an existing PAN first. Indian law allows one PAN per person. If you studied, worked, banked or invested in India in the past, you may already have one. Old bank records, an old Indian return, or a tax deduction certificate will show it.
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Citizenship decides the application type. An Indian citizen living abroad uses one application category. A foreign citizen, which includes Canadian citizens holding an OCI card, uses another. The documents and the declaration differ.
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Documents prove identity, address and date of birth. A valid passport is the usual proof. Proof of your Canadian address is needed where the card or correspondence goes to Canada. The accepted documents are listed by the Indian authority and change from time to time.
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Dispatch to Canada costs more and takes longer. A card sent to an address outside India carries a higher fee than domestic dispatch. Allow time.
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The PAN is the link for everything else. Indian tax deducted at source, the annual information statement that shows your Indian income, and an Indian return all run through the PAN. Without it, claiming a foreign tax credit in Canada is harder because the Indian records are harder to obtain.
One thing many people do not realize
A person can hold only one PAN. Someone may have received a PAN years ago as a student in India, or when a bank opened an account for them. They must find and use that number rather than apply again. A second PAN is a compliance problem in India, not a convenience. Checking for an existing PAN is the first step, and it is often the only step needed.
What to prepare
- Any evidence of an existing PAN
- Your passport and, if applicable, your OCI card
- Proof of your Canadian address
- Why you need the PAN: filing, property, investments, banking, inheritance
- Whether you need the physical card sent to Canada
When professional help may make sense
Finding a lost PAN, correcting a name or date of birth on an existing one, or applying for a minor or an elderly parent. Each has its own process on the Indian side.
How Rex Tax may be able to help
We check for an existing PAN and tell you which application category applies. We help gather and check the documents. Then we use the PAN to obtain the Indian records that your Canadian return needs. The application itself is decided by the Income Tax Department of India through its authorised channels. We are not that authority and cannot guarantee issuance or timing. Our guide on income from India explains what the PAN unlocks for your Canadian return.
Official sources
- Income Tax Department of India: e-filing portal, non-resident help
- Protean (authorised PAN service provider for the Income Tax Department)
This guide is general information, not advice about your situation. It reflects the rules for the 2026 tax year. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.