FATCA Declaration for NPS: Meaning, Form and Online Submission

According to the official NPS CRA guidance, subscribers registered on or after 1 July 2014 are required to submit FATCA self-certification. The requirement is not limited to subscribers who are NRIs or US taxpayers.

If the declaration is not submitted, the CRA states that the subscriber may be unable to make voluntary contributions or carry out withdrawals from the NPS or PRAN account. Subscribers should therefore check their compliance status and complete the required self-certification.

The process may differ for accounts under NPS Lite and the Atal Pension Yojana (APY). The CRA guidance states that these subscribers must submit the duly completed physical form through the relevant service provider, aggregator, accounting office or CRA, as applicable. Online self-certification is not available for these categories through the process described on the CRA’s FATCA page.

Eligible NPS subscribers can follow these steps to submit their FATCA self-certification online:

1. Log in to the NPS CRA account. Visit the official NPS CRA website and sign in using the applicable credentials.
2. Open the FATCA self-certification option. Under the main menu titled ‘Transaction’, select ‘FATCA Self-Certification’.
3. Complete the declaration form. Enter the required details in the FATCA/CRS Declaration Form, including the applicable information about country of birth, citizenship and tax residence.
4. Submit the form. Review the information entered and select ‘Submit’.
5. Confirm the declaration. Read the ‘Declaration & Authorization by all customers’ section and tick the confirmation box as instructed.
6. Complete OTP authentication. Select ‘Confirm’ and enter the OTP received on the registered mobile number.
7. Check the acknowledgement. After successful authentication, an acknowledgement confirming completion of FATCA self-certification should be displayed.

Important: The CRA instructs subscribers to complete the online self-certification even if they have already submitted or sent a physical self-certification form to the CRA. Follow the latest instructions on the official portal if the menu labels or process change.

The official NPS CRA guidance specifies that a physical FATCA self-certification form must be submitted to the nodal office or CRA if any of the following applies:

• The subscriber’s country of birth is other than India.
• The subscriber’s country of citizenship is other than India.
• The subscriber’s country of residence for tax purposes is other than India.
• The subscriber is a US person.

The applicable form is available through the official NPS CRA FATCA self-certification page.

The CRA’s published instructions list the following postal address for submitting the form:

Protean eGov Technologies Limited
1st Floor, Times Tower, Kamala Mills Compound,
Senapati Bapat Marg, Lower Parel,
Mumbai – 400 013.

The CRA instructs subscribers to write “Self-Certification - FATCA/CRS Declaration Form” on the top of the envelope. Check the official page for the latest submission instructions before sending documents.

For clarification, the CRA page lists the contact numbers 020 6906 6906 and 1800 2100 080. Verify the current contact details on the official website before calling.

The form is structured to collect information needed to establish the subscriber’s tax-related status.

The exact fields and instructions should be checked against the current form. A subscriber whose details indicate US person status or tax residence outside India may need to provide additional information.

A Taxpayer Identification Number (TIN) is a number issued by a tax authority to identify a taxpayer. Its name and format vary by country.

The NPS FATCA/CRS form may require the subscriber to provide a TIN, its country of issue or a functional equivalent when the relevant country or US person status makes it applicable.

If the subscriber does not have a TIN, they should not enter an invented number or leave the issue unresolved without checking the form’s instructions. The official form includes an additional self-certification section for specified cases where a TIN or functional equivalent is unavailable.

The NPS CRA warns that non-submission of FATCA self-certification can lead to restrictions on account transactions. In particular, subscribers may be unable to make voluntary contributions or carry out withdrawals from their NPS/PRAN account.

If the declaration is pending or the account shows a non-compliant status:

1. Log in to the official CRA portal.
2. Check the FATCA self-certification status.
3. Complete the online process if available for the account and subscriber circumstances.
4. Submit a physical form where the CRA requires one.
5. Check for the acknowledgement or updated status, and contact the CRA or relevant nodal office if the issue remains unresolved.

Do not assume that sending a physical form automatically completes the online requirement: the CRA specifically instructs subscribers to complete online self-certification even if they have already sent the physical form.

No. Submitting a FATCA declaration is a reporting and self-certification requirement. It does not automatically eliminate tax liability or guarantee that income will not be taxed in more than one jurisdiction.

A subscriber’s tax position depends on factors such as tax residence, the type and source of income, the applicable domestic tax laws and any relevant tax treaty. Subscribers with cross-border tax obligations should seek advice from a qualified tax professional or consult the relevant tax authorities.

FATCA self-certification is an important compliance requirement for eligible NPS subscribers. The official CRA guidance requires subscribers registered on or after 1 July 2014 to submit the declaration and warns that missing certification can restrict voluntary contributions and withdrawals.

Subscribers should use the official NPS CRA portal, enter accurate information, complete OTP authentication and retain the acknowledgement. Where a physical form is required because of the subscriber’s country of birth, citizenship, tax residence or US person status, they should follow the CRA’s instructions and verify the latest submission requirements.