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India: The PAN for foreign companies is no longer necessary in all cases

The Permanent Account Number PAN introduced in India in 2010 is no longer mandatory in all cases for foreign companies since June 1, 2016. Even without the PAN, withholding tax deductions according to the double taxation agreement are guaranteed.
Taj Mahal.
India loosens PAN regulations.

In order to be released from tax registration of income from services, foreign companies will need to submit the following information to the responsible tax offices:

  • Name, e-mail address, telephone number

  • Address

  • Tax residence certificate

  • Tax ID number.

Note that the PAN exemption only applies to income from interest, license fees, technical services and the transfer of intangible assets. The PAN continues to be required in all other service areas.

For further information about the PAN and the loosening of the PAN regulation since June 1, 2016: Swiss Business Hub India or SKP Group India: Permanent Account Number (PAN): information and procedure

Country Advice India (several appointments in September and November)

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