An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who are not eligible for a Social Security Number (SSN) but are required to file a U.S. tax return. ITINs are used to ensure that these individuals can pay their taxes and receive any tax benefits they are entitled to.
There are several reasons why an individual from India might need to apply for an ITIN. For example, they may need to file a U.S. tax return if they have income from U.S. sources, such as wages, self-employment income, or investment income. Additionally, they may need an ITIN if they are the dependent of a U.S. citizen or resident alien.