OBS_VALUE: A foreigner is liable to file an income tax return in India if earning a salary in India. Every person who is required to file a return of income or intends to enter into an economic or financial transaction where quoting of PAN (Permanent Account Number)  is mandatory must have a PAN. Guidelines for PAN applications: :A non-resident Indian ('NRI') can apply for PAN by submitting the Form No. 49A along with the requisite documents and prescribed fees at the PAN application centre of UTIITSL or NSDL. He can also make an online application through the website of UTIITSL or NSDL. 