PAN and Aadhaar for non-residents — competitively priced, fixed fee

Without an Indian tax identifier, an NRI cannot file the treaty declaration, claim a refund, or have a deduction credited to them — which makes it the first bottleneck in every Indian file. Ask us about competitively priced tax advice on PAN and Aadhaar for non-residents: call the 24-hour helpline on +1 (416) 619-0068, or request a written fixed quote today.

  • 15+Years of the founder's cross-border experience
  • 18,000+Clients served across our offices in India, the USA, Canada and the UAE
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  • 4Global offices — India, USA, Canada & UAE

Secure a fixed quote

Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • Google rating 5.0 out of 5
  • Offices in India, the USA, Canada and the UAE
The short answer

Without an Indian tax identifier, an NRI cannot file the treaty declaration, claim a refund, or have a deduction credited to them — which makes it the first bottleneck in every Indian file. The non-resident application route has its own documentation and attestation rules, and the biometric identifier requirements differ for non-residents.

Do you need this?

  • You are an NRI with Indian property, deposits or investments
  • Tax was deducted at source in India before the money reached you
  • You are returning to India after years abroad
  • You hold foreign assets and are, or will be, an Indian resident
  • A buyer, tenant or bank has deducted tax against your Indian identifier

If more than one of those is true, this is your page. If none of them is, tell us on a call and we will point you at the right one — that happens often enough that we would rather you asked.

Two of the firm’s advisers at a desk in the Delhi office

Fixed-fee pricing for PAN and Aadhaar for non-residents

A PAN application for a non-resident is priced on how the documents have to be attested and where you are: an overseas address and foreign identity papers take a different route from an Indian one, and Aadhaar has its own eligibility test. Fixed fee agreed in writing before work starts.

NRI Indian return (ITR-2) — fixed-fee price
From $349

in US dollars, fixed and quoted before work starts

The Indian return on India's own year, reconciled against the department's information statement, with treaty relief and the deduction-at-source credits properly claimed.
See the full fee page
India–Canada dual filing (ITR + T1) — India desk price
From $349

in US dollars, fixed and quoted before work starts

Both returns as one engagement across two mismatched fiscal years, with the Indian deduction at source reconciled and the Canadian credit claimed where it is usable.
See the full fee page
Individual tax filing
From $349

in US dollars, fixed and quoted before work starts

Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.
See the fee schedule
Foreign asset & information reporting
From $349

in US dollars, fixed and quoted before work starts

Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.
See the fee schedule
Non-resident & departure filings
From $349

in US dollars, fixed and quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule
Corporate cross-border filing
From $999

in US dollars, fixed and quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule
Estate & trust filing
From $799

in US dollars, fixed and quoted before work starts

The returns an estate or trust owes on each side, prepared together so relief for tax paid abroad is actually claimed.
See the fee schedule
Payroll & mobility setup
From $999

in US dollars, fixed and quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
See the fee schedule

All published fees on one page — the complete list of what each engagement costs, stated as figures rather than ranges.

How the rule actually works

Without an Indian tax identifier, an NRI cannot file the treaty declaration, claim a refund, or have a deduction credited to them — which makes it the first bottleneck in every Indian file.

The non-resident application route has its own documentation and attestation rules, and the biometric identifier requirements differ for non-residents. Deductions credited against the wrong identifier are corrected by the deductor, not the taxpayer.

Put the other way round: the return is the last step, not the work. What decides PAN and Aadhaar for non-residents is the set of facts in place when the year closes, and those facts are the part a client can still influence when they come to us early enough.

Thresholds and rates move, and summaries written for last year are not evidence about this one. So each figure in your file is sourced to the issuing authority for the specific year; anything we cannot source, we describe as a mechanism and leave unquantified until it can be confirmed. See also form 49aa — PAN (non-residents) (India) and form 3ceab — master file intimation (India).

What we actually file

  • Remitter declarations and accountant certificates for repatriation
  • The Canadian or US return that reports the same income
  • The Indian tax identifier application where one is missing
  • The treaty declaration India requires alongside a foreign residency certificate
  • Foreign asset and foreign income schedules for a resident return

The arithmetic, worked through

This is what the rule produces when you put figures through it.

Deduction on the price against tax on the gain

An NRI sells Indian property for ₹32,400,000 with an indexed cost of ₹15,876,000. Assume the buyer must deduct at 17% of the consideration, and assume tax on the gain at 20%.

Deduction on the price against tax on the gain
ItemAmount
Sale consideration₹32,400,000
Cost taken into account₹15,876,000
Gain actually arising₹16,524,000
Deduction on the consideration (assumed 17%)₹5,508,000
Tax on the gain (assumed 20%)₹3,304,800
Cash held back beyond the real tax₹2,203,200

₹2,203,200 more is deducted than the transaction actually owes. A lower-deduction certificate obtained before closing is what releases it at the table; without one it sits with the department until a return recovers it. We run this on your actual numbers before advising anything, because the conclusion can invert with a modest change in inputs.

Example figures throughout, selected to make the rule visible, with rates and thresholds assumed for the demonstration. Your actual filing uses figures confirmed with the issuing authority for your tax year.

How we handle it

  1. 1A call to the 24-hour helpline to find out whether this is a filing or a project
  2. 2A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently
  3. 3Preparation against the evidence, with the positions documented as we go
  4. 4Your approval, then the filing — in that order

What you pay, and when

Pricing works the way it should: a defined scope and a fixed fee agreed in writing before anything starts. If the scope turns out to be larger than we thought, that is a conversation before the work, not a line on the bill. Comparable engagements and their fixed fees are set out on the pricing pages.

  • Consultations scheduled to your working day rather than ours.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.
  • Nothing is filed until you have read it.

What to do next

If you already have an adviser, we will tell you what they should be asking rather than replacing them. Start with the dates. Arrival, departure, transaction, notice — whichever applies. Once those are fixed, the filing set and the fee follow quickly, and you will know both before committing to anything.

Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. Published as general information. For a position on your own file, call the 24-hour helpline.

Do NRI have to declare foreign assets, in practice

People reach this page searching for do NRI have to declare foreign assets. It is covered here as it applies to PAN and Aadhaar for non-residents — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

Without an Indian tax identifier, an NRI cannot file the treaty declaration, claim a refund, or have a deduction credited to them — which makes it the first bottleneck in every Indian file.

How the engagement runs, phase by phase

  1. Send the documents as they are

    No tidying required — forward what you have and we tell you what is missing.

  2. Get a fixed quote in writing

    Priced from your actual documents before any work begins, not estimated after.

  3. Both countries prepared together

    One team builds the filings against each other so the relief lands exactly once.

  4. Review, then file

    You approve the finished work before we file it.

How PAN and Aadhaar for non-residents is handled here

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Four terms worth pinning down

Foreign affiliate
A non-resident corporation in which a Canadian resident holds a specified level of interest, bringing surplus computations and information reporting with it.
Section 195 TDS
India's obligation on a payer to deduct tax from a sum chargeable in India paid to a non-resident, with the payer liable if the determination is wrong.
Transfer pricing
The pricing of transactions between related parties across borders, tested against what independent parties dealing at arm's length would have agreed.
Exemption method
A relief method under which the residence country does not tax the foreign income at all, rather than taxing it and giving credit.
PAN and Aadhaar for non-residents: The practitioner's note

The non-resident application route has its own documentation and attestation rules, and the biometric identifier requirements differ for non-residents.

Whatever the file turns out to involve, the terms do not move: the scope and the fee are agreed in writing before any work starts, a named practitioner reviews the result, and nothing is filed until you have approved it.

Fixed fees around PAN and Aadhaar for non-residents

Where a PAN already exists the work is usually correction rather than application — a name or status that no longer matches, or tax deducted against the wrong identifier, which the deductor has to revise before the credit appears. The number of deductors involved sets that fee.

Foreign asset & information reporting
$349in US dollars, fixed before work starts

Covers: The reporting obligations that attach to owning something abroad, worked out from your holdings rather than from the tax return alone.

See this fee page
Non-resident & departure filings
$349in US dollars, fixed before work starts

Covers: Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.

See this fee page

Why choose Legal Quotient for PAN and Aadhaar for non-residents

Every figure on a page is traceable

Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

The order of filing is planned, not improvised

Which return goes first decides whether relief can be claimed at all. That sequence is worked out before anything is submitted.

The team reviewing a file together at a desk
Two of the firm’s advisers at the glass desk in the Delhi office

A fixed quote first, in writing

  • Step 1: Hand over the paperwork in any state – Sorting it is our job. Send what exists and we identify what is missing from it.
  • Step 2: Priced before a single form is opened – The fee comes from the documents, agreed in writing, and stays where it was agreed.
  • Step 3: One position across every return – The same facts, filed consistently on each side, so nothing contradicts anything else.
  • Step 4: Filed after you have read it – The completed work reaches you before it reaches an authority.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Where to go next

Browse sideways: the pages below answer the neighbouring questions.

Core services for this situation

TNMM in practice Its own page: TNMM in practice — mechanism, deadlines and published fees.
IRS appeals & the Taxpayer Advocate Everything on IRS appeals taxpayer advocate, at the same depth as this page.
Dividends, interest and royalties — the treaty articles Dividends interest royalties treaty articles — the guide, the FAQ and the fixed fee.
Local resident director services in India The full guide to resident director services India, with the fee fixed before any work starts.
Advance rulings — India Its own page: advance rulings India tax — mechanism, deadlines and published fees.
Treaty-based structuring reviews Everything on treaty-based structuring reviews, at the same depth as this page.
Indian reassessment notices (s.148) Indian reassessment notice 148 — the guide, the FAQ and the fixed fee.
Corresponding adjustment via MAP The full guide to corresponding adjustment via map, with the fee fixed before any work starts.
IRS notice & CP letter response Its own page: IRS notice cp letter response — mechanism, deadlines and published fees.

Who we help

Tax for management consultants Its own page: management consultants tax — mechanism, deadlines and published fees.
Property developers cross-border tax Everything on property developers cross border tax, at the same depth as this page.
Day traders — your filing calendar Day traders your filing calendar — the guide, the FAQ and the fixed fee.
Tax for cabin crew The full guide to cabin crew tax, with the fee fixed before any work starts.
Dropshipping businesses cross-border tax Its own page: dropshipping businesses cross border tax — mechanism, deadlines and published fees.
Management consultants — what you owe in each country Everything on management consultants what you owe in each country, at the same depth as this page.
Management consultants — what we charge Management consultants what we charge — the guide, the FAQ and the fixed fee.
Tax for missionaries & clergy The full guide to missionaries & clergy tax, with the fee fixed before any work starts.
Tax for oil & gas rotational workers Its own page: oil & gas rotational workers tax — mechanism, deadlines and published fees.

The corridors we work every week

Ecuador tax for expats — country guide Its own page: ecuador tax for expats — mechanism, deadlines and published fees.
Egypt tax for expats — country guide Everything on Egypt tax for expats, at the same depth as this page.
Bangladesh tax for expats — country guide Bangladesh tax for expats — the guide, the FAQ and the fixed fee.
Sweden tax for expats — country guide The full guide to Sweden tax for expats, with the fee fixed before any work starts.
Philippines tax for expats — country guide Its own page: Philippines tax for expats — mechanism, deadlines and published fees.
Panama tax for expats — country guide Everything on panama tax for expats, at the same depth as this page.
Canada–Mexico tax corridor Canada Mexico tax — the guide, the FAQ and the fixed fee.
Austria tax for expats — country guide The full guide to Austria tax for expats, with the fee fixed before any work starts.
Armenia tax for expats — country guide Its own page: armenia tax for expats — mechanism, deadlines and published fees.

The people on your file

Named practitioners, each with the countries and the part of a cross-border file they carry, across India, the USA, Canada and the UAE. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta, International tax, cross-border tax and transfer pricing: USA, Canada, India and UAE, Legal Quotient Consultants
Director, International tax, cross-border tax and transfer pricing: USA, Canada, India and UAE

CA (India), CA (Malaysia)

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves any of our offices.

Raghav Gupta, UAE and India international tax, cross-border tax and transfer pricing, Legal Quotient Consultants
Director, UAE and India international tax, cross-border tax and transfer pricing

FCA (India)

Files that run between the UAE and India: residence, the treaty position, and the benchmarking and documentation behind intercompany pricing.

Anmol Mittal, USA and Canada international tax, cross-border tax and transfer pricing, Legal Quotient Consultants
Director, USA and Canada international tax, cross-border tax and transfer pricing

CPA (Canada), CPA (USA), CA (India)

Files that have to be right on both sides of the US–Canada border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Meet the whole team

What these engagements turn on

Case study 1

NRI's Indian property sale held up by a missing tax identifier

An NRI attempting to sell property in India found the transaction could not proceed because they had never obtained the Indian tax identifier the sale required. We arranged the identifier application and coordinated its timing so the property sale was not delayed further while it was processed.

Case study 2

Second-generation NRI's identifier application prepared without an Indian address

A second-generation NRI who had never lived in India needed the identifier application prepared without a current Indian address, since the standard application assumes a domestic applicant. We prepared the application using the documentation available to a non-resident applicant and obtained the identifier without an Indian address.

Case study 3

NRI's linked identifiers reconciled after a mismatch blocked a bank instruction

An NRI whose bank instruction was rejected because their two Indian identifiers did not match on record needed the mismatch reconciled before the instruction could proceed. We identified the discrepancy, corrected the record, and confirmed the instruction went through once the identifiers were aligned.

Case study 4

A Second Opinion on a Return Already Filed

A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.

Read how this one runs
Case study 5

A Home Kept in Canada After the Move Abroad

A dwelling left available is the tie the CRA weighs most heavily, and its treatment differs depending on whether it is rented at arm's length. The file settles the residence position first and the rental reporting second.

Read how this one runs
Case study 6

A Canadian Property Sale Held Up for a Clearance Certificate

When a non-resident sells Canadian real estate the purchaser must hold back a portion of the price until the seller produces a certificate. The file applies for it on the correct basis and works to the closing date, because the holdback is released against the certificate, not against the sale.

Read how this one runs
Case study 7

A Pension Taxed Where the Treaty Did Not Intend

Pension and annuity articles allocate taxing rights differently from employment income, and a flat withholding often exceeds what a return would produce. The alternative filing is elective and has a deadline.

Read how this one runs
Case study 8

Paid for Work Done in Canada While Living Elsewhere

Employment carried out in Canada is taxable here even where the employer and the bank account are not. The engagement establishes how many of the days were worked in Canada, applies the treaty employment article, and deals with the withholding the payer has already taken.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.
U.S. & Cross-Border Tax Returns
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.
Expat & Emigration Tax
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.
Non-Resident Canadian Tax
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.
Transfer Pricing & BEPS
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.
Cross-Border Estates & Trusts
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.
Cross-Border Corporate Tax
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.
India Tax for NRIs & Returning Residents
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.
Canadian Tax with a Foreign Element
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.
UAE Tax for Expats & Their Home Country
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies
Global E-commerce & Marketplaces
  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces
Technology & SaaS
  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS
Professional Services Firms

Firms and partners working across borders meet Regulation 105 withholding, PE risk on long engagements and per-country payroll for travelling staff.

A partnership is taxed in the hands of its partners, so one engagement abroad can reach every partner's personal return. The order matters: the waiver is applied for before the invoice, the presence is tracked before it becomes an establishment, and the payroll is registered before the first day worked in the other country.

  • Reg 105 / 102 waivers
  • Permanent establishment risk
  • Partner mobility planning
  • Cross-border withholding recovery
Explore Professional Services
Importers, Exporters & Manufacturers
  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing
Athletes, Artists & Entertainers
  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers
Remote Workers & Digital Nomads
  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers
Investment Funds & Holding Companies
  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

PAN and Aadhaar for non-residents — questions we are asked

PAN and Aadhaar for non-residents — can I handle this myself?

Some of it, yes — and we will say so on the call if that is the honest answer. The parts that are worth paying for are the ones where a missed election, a missed deadline or an unverified threshold costs more than the fee: the non-resident application route has its own documentation and attestation rules, and the biometric identifier requirements differ for non-residents.

What if I have already filed and got it wrong?

That is a common starting point. We re-derive the position, identify whether an amendment or a disclosure route is the right vehicle, and tell you which one preserves the relief that is still available. The order matters more than the speed.

How long will it take?

It depends on the documents rather than on us. Once the pack is complete most filings turn around inside a fortnight; anything that needs a certificate from a tax authority runs on that authority's timetable, which we tell you at the start rather than at the end.

Does a non-resident Indian still need a PAN card?

A PAN is generally required for a non-resident who has Indian-source income, holds Indian investments or property, or needs to file an Indian tax return, regardless of where they now live. The application process and required supporting documents differ from those for a resident applicant, since proof of address and identity has to reflect the person's non-resident status. We confirm whether a given non-resident's activity actually requires one before starting the application.

Is Aadhaar required for an NRI to file an Indian return?

Aadhaar is generally not compulsory for a non-resident filing an Indian tax return, and PAN remains the primary identifier used for that purpose. Some Indian services and portals still prompt for Aadhaar, which can cause confusion for someone who never enrolled or whose enrolment predates a move abroad. We clarify which identifier is actually needed for a given filing or transaction so a non-resident is not asked to obtain something the law does not require of them.

What changes for PAN once someone becomes a non-resident?

The PAN number itself does not change when someone's residency status changes, but the details tied to it, such as address and contact information, should be updated to reflect the move. Failing to update these can cause mismatches with bank or investment records that later complicate a filing or a repatriation request. We review a client's PAN-linked records against their current non-resident status as part of any broader filing engagement.

How does a non-resident file a tax return?

On the non-resident form for that country, reporting only the income that country may tax. In the US that is the 1040-NR; in Canada it is a T1 restricted to Canadian-source amounts, plus the elective returns under sections 216 and 217 where withholding on rent or pension income exceeded the real tax. The commonest error is filing the resident form by default and reporting worldwide income to a country with no right to it. See Form 1040-NR.

How does the treaty tie-breaker work when both countries say I am resident?

As a sequence, stopping at the first test that gives an answer: where you have a permanent home available; if in both or neither, where your centre of vital interests is; then habitual abode; then nationality; and if all of those tie, the two tax authorities decide by agreement. It is evidential rather than elective — you do not choose your treaty residence, you demonstrate it, which makes the record of homes, family and time the substance of the claim. See tie-breaking dual residency.

No hourly billing, ever

Ready to deal with PAN and aadhaar for non-residents?

One call to the 24-hour helpline is enough to tell you what has to be filed, what it costs, and whether you need us at all.

  • Fixed fees agreed before work starts
  • 18,000+ clients served
  • Your existing accountant keeps the domestic file

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068