Pan Card is used for filing income tax returns, payment of direct taxes and universal identification, etc. Now as per budget 2016, for NRIs pan card is not mandatory for filing returns but according to Section 206AA of Income Tax Act it will be useful in enoying tax benefits. For making it, you need to submit Form 49AA for NRIs and Form 49 A for others with annexed copy of your identity and address proof. After that, you need to pay a nominal fee as its making charges under defined payment mode. There are so many things that you need to keep in mind while you are applying for this card, like using black ink, avoiding overwriting, making corrections and stapling the snaps, etc..

Source: https://www.services2nri.com/blog/nris-without-pan-will-not-be-charged-higher-tds/