Is an Non-Resident required to obtain PAN ?

Is an Non-Resident required to obtain PAN ?

No. Under Rule 114C(1)(b) of I T Rule , The provision of section 139A shall not apply to the Non-Resident. Therefore non-residents are not required to obtain a PAN.

Second proviso to Rule 114B states that such person who are not required to have PAN should make declaration in Form 60 for entering into any transaction which requires mandatory mention of PAN.