Paying taxes in both your home country and the country where you work can be challenging. To solve this issue, India, along with 85 other nations, including the USA, has signed the Double Taxation Avoidance Agreement (DTAA).

Despite this, certain NRIs and OCIs, who were exempted from linking their PAN with Aadhaar, expressed concerns over their PANs becoming inoperative.

When foreign citizens and OCIs (Overseas Citizens of India) apply for PAN cards under resident status but fail to correct or update their status with the Jurisdictional Assessing Officer or haven't filed an Income Tax Return (ITR) in any of the previous three assessment years, their PAN cards become inoperative.