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Before buying, selling or renting out an Indian property from abroad, prepare your identity, tax, banking and representation documents. Requirements differ for Indian passport holders and OCI cardholders, and between banks and registration offices. This guide lists the documents an NRI usually has to arrange, what changed in 2026, and what to confirm before you travel or sign. It covers the papers you supply. The property documents themselves are examined by your advocate.
This is general information and not legal advice. Forms, identity rules and registry practice changed in 2026, and some points come from secondary sources. Ask your advocate and the Sub-Registrar’s office to confirm what applies to you. This guide is independent and has not been reviewed by a lawyer.
Prepare these first
| Prepare | What to check |
|---|---|
| Passport, and OCI where applicable | Validity, and the same personal details across every record |
| PAN | Existing number, correct details and operative status |
| Address and bank evidence | The documents your receiving bank accepts |
| Aadhaar, where applicable | Eligibility, current details and the registration office’s requirements |
| Power of attorney | Draft approval, how it is signed and authenticated, and Maharashtra formalities |
| Property documents | Transaction specific papers, confirmed by your advocate |
The first five rows are documents you supply. The last row is for your advocate to examine, so this page is not a title verification checklist. See the property lawyer checklist for choosing an advocate.
PAN
- You need a PAN for the tax side of a property deal: the buyer’s and seller’s returns, tax deduction at source and the bank trail. See the NRI income tax return guide.
- From 1 April 2026 the PAN application forms changed. Form 93 is for individuals who are Indian citizens, including NRIs who hold Indian citizenship. Form 95 is for individuals who are not Indian citizens. Form 97 replaces the earlier Form 60 declaration, subject to the prescribed transaction rules. Existing PANs stay valid. See the Income Tax Department’s FAQ on Forms 93 to 96.
- Citizenship decides the form, not where you live. An OCI cardholder is not an Indian citizen, so Form 95 applies as the guidance reads. Confirm the form on the e-filing portal or with Protean before you apply.
- Applications can be made online or through authorised PAN centres. See Protean and the income tax e-filing portal. A mobile number and an email address are usually required.
- The application has mandatory fields, and separately a list of documents that are accepted as proof of identity, address and date of birth. For a non-citizen the list includes alternatives to a passport, and whether a document must be attested through an apostille or an Indian mission depends on the document you supply. Check the department’s current list for your case.
- If you already have a PAN, use the applicable correction or update process where needed. Do not apply for another PAN merely because you moved abroad.
- Form 97 is not a general substitute for a PAN across a property transaction. Use it only where the rules allow, and ask your accountant first.
PAN and Aadhaar linking
Three questions are easy to run together, so take them one at a time.
- Do you fall within an exemption? The Income Tax Department’s communication on linking describes categories of people who are exempt, which can include some people without an Aadhaar. Check the current list on the e-filing portal. An overseas address alone does not establish that you are a non-resident for tax purposes.
- Do the department’s records show that position? An exemption you qualify for does not help if the records are wrong. Check how your PAN appears on the portal.
- What if your PAN is marked inoperative? The department describes approaching the jurisdictional assessing officer with supporting evidence when claiming an exemption. Ask your chartered accountant to handle it.
Aadhaar
- An NRI with a valid Indian passport can enrol for Aadhaar in person in India without meeting the 182 day residence requirement. UIDAI also permits enrolment with the overseas address recorded in the Indian passport, using the applicable NRI enrolment form. An email address is mandatory. See UIDAI’s NRI enrolment guidance and check UIDAI for the current forms.
- Enrolment happens in person at an enrolment centre during a visit to India. An appointment can be booked in advance.
| Applicant | Aadhaar enrolment distinction |
|---|---|
| NRI holding a valid Indian passport | The 182 day residence condition does not apply |
| OCI cardholder applying as a resident foreign national | The 182 day condition applies: residence in India for 182 days or more in the 12 months before the application, with the required identity and address documents. Follow UIDAI’s resident foreigner requirements |
These are Aadhaar enrolment rules. They are not a decision on anyone’s income tax or FEMA residential status, which are determined separately. Rules for OCI cardholders have been under discussion, so check UIDAI’s current position before you plan a visit around them.
Maharashtra’s reported Aadhaar identification rule for registrations
News reports say that from 1 October 2026 Maharashtra requires Aadhaar based identification for 63 categories of document registration, which include sale and purchase deeds. People without an Aadhaar can reportedly show proof that they applied, with another government ID (see the Free Press Journal report). This is a newspaper report. We have not seen the operative notification, and the reports do not say how the rule applies to NRIs, OCI cardholders or foreign nationals. Do not count on the alternative identification procedure. Obtain the Sub-Registrar’s document requirements in writing or through your advocate before you arrange travel or sign.
Passport, OCI and what you can buy
- Keep your passport current. Your name should match across the passport, PAN and bank accounts.
- RBI’s FAQ says NRIs and OCI cardholders can buy residential and commercial property in India, but agricultural land, farm houses and plantation property have separate rules. See the RBI FAQ and the NRI property buying guide.
- Payment has to go through banking channels, by inward remittance or from an eligible NRE, FCNR(B) or NRO account. The RBI FAQ says travellers cheques and foreign currency notes are not allowed.
- PIO cards issued before 2015 are treated as OCI cards. Switching to an OCI card is advised. Check the current rule before you rely on an old card.
Bank documents
Banks usually ask for identity proof, overseas address proof, Indian address proof where you have one, an OCI card if you hold it, PAN, a photograph and a tax residency declaration (see for example IndusInd Bank’s list). Requirements differ between banks, so confirm the documents your own bank accepts. See the guide to opening an NRI bank account and the NRE vs NRO guide.
Power of attorney
If someone will sign for you, the power of attorney is usually signed before a notary abroad, then attested or apostilled by the route your country uses, and sent to India. It may need registration. The three month stamping period counts from the first receipt of the instrument in Maharashtra, not from the owner’s arrival. See the NRI power of attorney guide.
Checklists
Buying
- Passport, and the OCI card if you hold one.
- PAN in the correct status, with your details up to date.
- Aadhaar, if you have one, and a note of what the Sub-Registrar requires. The reported registration rule is unconfirmed for NRIs, so ask first.
- Evidence of the permitted payment route: inward remittance through banking channels or payment from an eligible NRE, NRO or FCNR(B) account.
- Photographs, two witnesses with their identity papers, and a power of attorney if you cannot attend.
See the NRI property buying guide and the NRI flat possession checklist.
Selling
- PAN, passport and your residential status evidence.
- Title papers, the earlier purchase papers and the cost proofs, which your advocate examines.
- A power of attorney if you are away, and two witnesses with identity papers.
- Tax paperwork: see the guide to the lower TDS certificate (Form 128) if you may need a lower deduction certificate.
- A plan for sending the money abroad: see the guide to sending property sale proceeds abroad.
See the step by step guide to selling your flat as an NRI.
Letting
- The owner’s PAN and identity proof, proof of ownership, photographs and two witnesses.
- A registered leave and licence agreement. See the online rent agreement registration guide.
- Confirm the appropriate account for receiving rent with your bank. NRO is commonly used, and eligible rental income may also qualify for credit to an NRE account subject to the applicable conditions. See the NRE vs NRO guide and the guide to tax deducted on rent paid to an NRI landlord.
Where a name does not match across documents, or someone else must act for you, ask your advocate early. See the property lawyer checklist.
Frequently Asked Questions
Which PAN form does an NRI use now?
From 1 April 2026, Form 93 for individuals who are Indian citizens, including NRIs, and Form 95 for individuals who are not Indian citizens. Form 49A and Form 49AA were replaced. Confirm the form with the Income Tax Department or Protean.
Can an NRI get an Aadhaar?
An NRI with a valid Indian passport can enrol in person in India without meeting the 182 day residence requirement. UIDAI also permits enrolment with the overseas address recorded in the Indian passport, using the applicable NRI enrolment form. An email address is mandatory.
Can an OCI cardholder get an Aadhaar?
An OCI cardholder applying as a resident foreign national must have resided in India for 182 days or more in the 12 months before applying, with the required documents. Check UIDAI for the current rule. This is an Aadhaar rule and not a tax or FEMA residential status test.
Do I need an Aadhaar to register a sale deed in Maharashtra?
News reports say Aadhaar based identification is required for many registrations from 1 October 2026, with alternatives for people without one. The operative notification and its effect on NRIs are not confirmed here, so ask the Sub-Registrar’s office before you travel.
Can an OCI cardholder buy a flat in India?
RBI’s FAQ says NRIs and OCI cardholders can buy residential and commercial property, but not agricultural land, farm houses or plantation property.
How can I pay for the property?
Through banking channels, by inward remittance or from an eligible NRE, FCNR(B) or NRO account. Travellers cheques and foreign currency notes are not allowed.
Do I need a power of attorney?
Only if someone has to sign for you. It is signed and attested abroad, and stamped in Maharashtra within three months of its first receipt there. It may need registration.
Sources
| Point | Source |
|---|---|
| PAN forms from 1 April 2026 | Income Tax Department FAQ, Protean and the e-filing portal |
| Aadhaar for NRIs | UIDAI NRI enrolment guidance and UIDAI |
| What NRIs can buy and how to pay | RBI FAQ |
| Maharashtra Aadhaar rule (news report) | Free Press Journal |
| Bank documents | IndusInd Bank |
Reviewed on 27 October 2026. Confirm the PAN form and documents with the Income Tax Department or Protean, the Aadhaar rules with UIDAI, and the Maharashtra registration rule with the Sub-Registrar before you act. This guide has not been reviewed by a lawyer.
NaviMumbai.com is an independent information site and is not affiliated with any government body.
