minor pan card

A PAN (Permanent Account Number) card contains a unique identification number assigned to every tax-paying citizen of India. PAN card links all financial transactions of the taxpayer, making it convenient for the government to record every tax-related information for each PAN cardholder.

Since taxpayers must have a PAN card, there is a misconception that only persons above 18 years can apply for it. However, the Income Tax (IT) department has not mentioned any age limit to apply for a PAN card. Thus, even minors are eligible to apply for a PAN card.

Requirement of a PAN Card for a Minor

Minors must have a PAN card in the following circumstances:

• When parents intend to make their minor child a nominee of their investments, shares or such financial products.
• When parents invest in the child’s name.
• When a bank account for the child needs to be opened, or a Sukanya Samriddhi Yojana account for a minor daughter.
• A minor’s income from any investments or income they hold is not taxable, and it is clubbed with the parent’s income. However, it is taxable in the following circumstances, and minors need a PAN card:
  • When they are physically blind, disabled, etc.
  • When they have earned income on their own.
  • When they earn income through their skill, knowledge and talent.

Procedure to Apply for a Minor PAN Card

Minors cannot apply for a PAN card directly on their own. Thus, the parents, guardians or representative assessees have to apply for the minor PAN card. They can apply for a minor PAN card either online or offline.

Online Procedure to Apply for a Minor PAN Card

• Step 1: Visit the official NSDL website. 
• Step 2: Select application type as ‘New PAN – Indian Citizen (Form 49A)’ and the category as ‘Individual’.
• Step 3: Complete all the details as given in the instructions for filing Form 49A. Enter the minor's full name, parent's mobile number, and email, and click 'Submit'.
• Step 4: Next, select the mode of submission of documents for PAN card and if physical PAN card is required.
• Step 5: Enter the minor's personal details, parent's details, parent's address and contact number, AO code (need not be entered) and the signature of the parent or guardian. 
• Step 6: Upload the photograph of the minor and the required documents. 
• Step 7: Proceed to make the payment of the fee via debit card, credit card, demand draft or net banking and click the ‘Submit’ button.
• Step 8: An acknowledgement number will be given that can be used to track the status of the application.
• Step 9: Enclose all the required documents (if physical documents option is selected to submit documents for PAN card) along with the demand draft (if this is chosen as a mode of payment) in an envelop and post it to the Pune address of the Income Tax PAN Services Unit.

Upon the successful verification of the application, the PAN card will be sent to the mentioned address within 15-20 working days.

Offline Procedure to Apply for a Minor PAN Card

• Step 1: Download Form 49A from the official NSDL website.
• Step 2: Fill in all the details as per the instructions. 
• Step 3: Attach a copy of the relevant documents.
• Step 4: Attach two photographs of the child.
• Step 5: Submit the application form with the required documents to the nearest nearest PAN Centre along with the fees.

An acknowledgement number will be given upon submission of the application. The acknowledgement number can be used to track the status of the application. Upon the successful verification of the application, the PAN card will be sent to the mentioned address.

Documents for Minor PAN Card Application

For the PAN card application, the documents required to be attached or uploaded are proof of identity, proof of address and age proof. However, for minors, the Proof of Address (POA) and Proof of Identity (POI) documents of the parent’s or guardian’s must be uploaded. But, the minor’s proof of date of birth document should be uploaded or attached and not the documents of the parent or guardian.

When the Aadhaar card of the minor is selected as the proof of address and identity, the Aadhaar of the minor should be uploaded or attached for POA and POI and not of the parents or guardians. The list of documents that can be given as proof of identity, address, and age is provided below.

Proof of Identity Documents

The parents or guardian of the minor can submit any one of the following documents as proof of identity:

• Aadhaar card.
• Passport.
• Ration card.
• Driving license.
• Voter’s ID card.
• Photo ID card issued by the government.
• The original certificate of identity signed by a Member of Legislative Assembly, Member of Parliament, Gazetted Officer or Legislative Council. 

Proof of Address Documents

The parents or guardian of the minor can submit any one of the following documents as proof of address:

• Aadhaar card.
• Driving license.
• Passport.
• Post office passbook.
• Voter’s ID card.
• Domicile certificate.
• Property registration document.
• The original certificate of address signed by a Member of Legislative Assembly, Member of Parliament, Gazetted officer or Municipal Council.
• Copy of any of the below documents of not more than three months old:
  • Electricity bill.
  • Water bill.
  • Landline telephone or broadband connection bill.
  • Consumer gas connection book or card or piped gas bill.
  • Credit card statement.
  • Bank account statement.

Proof of Birth Documents

The following documents of the minor can be submitted as proof of age/birth:

• Birth certificate.
• Aadhaar card.
• Passport.
• Photo ID card issued by the government.
• Mark sheet of recognised board.
• Domicile certificate.
• Affidavit sworn before a Magistrate having the date of birth.

Fees for Minor PAN Card

The fees for minor PAN card differs based on the mode of submission of the documents and if physical or e-PAN is required. Following table provides the fees to be paid for getting the minor PAN card:

Steps to Update Minor Pan Card Upon Becoming a Major

When a minor becomes a major, he/she should apply for an update of his/her minor PAN card to reflect the new changes. A person can update the minor PAN card to the regular PAN card upon becoming a major by following the below steps:

Step 1: Visit the official NSDL website. 

Step 2: Select the application type as 'Changes or Corrections in existing PAN data/ Reprint of PAN card' and the category as 'Individual'.

Step 3: Select the mode of submission of documents for PAN card and if a physical PAN card is required.

Step 4: Enter the minor PAN number, name, date of birth and gender. After this, select the 'Photo Mismatch' and 'Signature Mismatch' boxes to provide the signature and photo. 

Step 5: Enter the other required details to make any necessary changes in the PAN card. 

Step 6: Upload the necessary documents, including photos and signatures and submit the application.

Step 7: Make the required payment. An acknowledgement number will be given that can be used to track the application for updated PAN card.

The 'Changes or Corrections in existing PAN data/ Reprint of PAN card' can also be filled out and submitted offline by visiting the nearest PAN Centre. 

A PAN card for a minor can be obtained easily by applying for it either online or offline. However, if the minor's Aadhaar card is not available, the parent's documents must be uploaded or submitted. The PAN card for a minor is beneficial as it acts as proof of the minor's identity and is also required for any financial transactions in the minor's name. Upon attaining 18 years, the minor's PAN card must be updated with the signature, photo, and accurate updated information.

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