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Pagos internacionales desde India

The Reserve Bank of India (RBI) places a limit on the amount of money that Resident Indians can remit during a financial year (April - March). This limit can affect international bookings made in India on Airbnb.

India’s Liberalized Remittance Scheme

Under the Reserve Bank of India’s Liberalized Remittance Scheme (LRS), Airbnb is required to collect Permanent Account Number (PAN) information from Resident Indians that pay for international reservations.

The total amount of foreign exchange purchased or remitted by a Resident Indian during a financial year through all sources in India (including any international bookings made on Airbnb) must fall within the permissible limit prescribed by the RBI.

If the international booking on Airbnb results in a breach of this limit, your reservation may be canceled and we may block you from completing any new reservations in the remaining financial year in accordance with RBI regulations.

Resident Indian

Resident Indian is a term used under Indian foreign exchange laws. An individual would usually be a Resident Indian if they:

  • Stay in India for more than 182 days during the last financial year (April-March)
  • Visit India for employment or to run a business
  • Visit India with the intention of staying in India for an uncertain period

Permanent Account Number (PAN) information

PAN is a unique 10-digit alphanumeric identifier issued by India’s Income Tax Department. Under the LRS, Airbnb is required to collect PAN information from Resident Indians when they pay for international reservations.

Note: This information is requested at the checkout stage in the booking process. Failure to provide a valid PAN may result in the cancellation of your booking.

Who’s not required to provide PAN information

PAN information isn't required for a booking if:

  • The payer isn’t a Resident Indian as per Indian foreign exchange regulations; or
  • The payment isn’t otherwise subject to the Reserve Bank of India’s LRS. (This may apply if, for instance, your reservation is being paid for by a company, like your employer.)

Tax Collected at Source

Under LRS, Tax Collected at Source (TCS) is deposited with the Indian tax authorities according to section 206C(1G) of the Income-tax Act. Currently, TCS doesn’t affect the price you pay for a booking. Such TCS, where applicable, are paid on your behalf at no extra charge to you.

For information on TCS deposited to the PAN you provided, refer to your Form 26AS on India’s Income Tax Department website.

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