PANs not linked to Aadhaar were deactivated by the Income Tax Department starting July 1st, 2023. This includes PANs of NRIs and Persons of Indian Origin (PIO), as their residential status was not updated to NRI. As per the circular (WEB), failure to update the residential status will result in higher Tax Deducted at Source (TDS).

To reactivate the PAN, clients must submit documents to their respective Jurisdictional Assessing Officer (JAO) and ensure that their residential status is Non-resident on the ITD website.

The following documents are required to be submitted to the JAO:

• Copy of PAN Card.
• Anyone of the following:
• Copy of passport showing stay confirming NRI.
• Copy of the PIO card issued by the Government of India.
• Copy of Overseas Citizen of India (OCI) card issued by the government of India.
• Copy of other national or citizenship identification number or taxpayer identification.

Citizenship identification number or taxpayer identification must be attested by the Indian embassy, high commission, or consulate in the country where the client is located or attested by authorised officials of overseas branches of scheduled banks registered in India.

To get information on JAOs, follow these steps:

1. Visit incometax.gov.in/iec/foportal.
   
2. Click on Know Your AO.
3. Enter the PAN and mobile number.
4. Click on Continue.
5. Enter the OTP and click on Validate.
   

Alternatively, clients can raise a grievance with the documents to update the residential status from Resident to Non resident by logging into the ITD portal and selecting the department as AO and the sub-category as Others.

Upon completion of the above steps, change the residential status to Non resident on the ITD website by following these steps:

1. Login to eportal.incometax.gov.in/iec/foservices/#/login.
2. Click on My Profile.
3. Click on Edit.
4. Click on Non Resident and then on Save.