@@ -37,6 +37,8 @@ The W-8 BEN and W-8 BEN-E tax forms ask for a "U.S. taxpayer identification numb
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If you are not a U.S. citizen or other U.S. person, including a resident alien individual, then you will usually need to provide the "Foreign tax identifying number". This is a tax identification number that your country of residence has issued you.
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If your country of residence or billing country is India, then you can use your Permanent Account Number (PAN) as your tax identification number.
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{% note %}
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**Note:** If your country does not require citizens to have a tax number issued by the government, then you can instead write "not legally required".
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