• New Tax Documentation Required for Visa Extensions in Pune
  • June 4, 2012
  • Law Firm: Fragomen Del Rey Bernsen Loewy LLP - New York Office
  • Foreign nationals applying to extend an employment visa at the Pune Foreigners’ Registration Office (FRO) must now submit their most recently updated Form 26 AS, a consolidated tax statement issued by the Indian Income Tax authorities and available online to each individual based on their Tax Identification Number or Permanent Account Number (PAN). The Form details the employer tax deductions or collections from an employee’s salary, as well as any advance tax deposits made on behalf of the employee.

    Foreign nationals must also attach their employer's individual tax payment receipts to the Form 26 AS. Those who have spent a fiscal year in India must submit their employer's Form 16, which is issued by the employer at the end of each fiscal year. Additionally, if a foreign national has completed a fiscal year in India but has passed the mandatory cut-off date for filing tax returns (July 31), he or she must provide documentary evidence he or she complied with tax return filing obligations.

    Foreign nationals who are exempt from Indian taxes are required to submit an official declaration of their tax exemption from Indian Income Tax authorities. The Pune FRO will no longer accept a certificate of a foreign national’s tax-exempt status on an employer's letterhead.

    In the past, the Pune FRO accepted consolidated tax payment receipts accompanied by a statement on company letterhead detailing monthly tax deductions, in lieu of the formal tax documents. Going forward, failure to submit the new documentation may result in the denial of future applications to extend a foreign national’s stay in India.