Minor PAN Card – Process to Apply PAN Card for a Child

A minor PAN card is a unique 10-digit tax identification number issued to individuals under 18 years of age. Under the revised PAN 2.0 framework, parents or legal guardians must apply for a minor PAN card on behalf of the child through Form No. 93 (Indian citizens) or Form No. 95 (foreign citizens) while acting as the Representative Assessee.

Key Highlights

• Legal Guardian Mandatory: Minor PAN applications cannot be submitted independently. A parent or legal guardian must apply as the Representative Assessee.
• Updated PAN Form Framework: Under the revised PAN 2.0 system, new applications for resident Indian minors must be submitted using Form No. 93 instead of the earlier Form 49A structure.
• Mandatory Split-Document Verification: Minor PAN applications require the child’s valid date of birth proof along with separate identity and address proof documents of the parent or legal guardian.
• Processing Timeline: After successful submission through Protean (formerly NSDL) or UTIITSL, the physical PAN card is generally delivered within 10 to 15 business days through Speed Post.

Is a PAN Card Mandatory for a Minor?

A Permanent Account Number (PAN) is not globally mandatory for every child. However, under the updated Income Tax Rules, 2026, a minor PAN card becomes a strict requirement once a child enters specified banking, investment, or taxable income frameworks.

When is a Minor PAN Card Optional vs Mandatory?

Statutory Financial Thresholds Triggering Mandatory Minor PAN Requirement

Under the active Rule 159 compliance framework, a minor PAN card becomes mandatory in the following scenarios:

• Fixed Deposits/Time Deposits: When opening a single FD exceeding ₹50,000 or when aggregate deposits exceed ₹5 lakh within a single financial year across a bank, post office or NBFC.
• Mutual Fund Transactions: When a lump-sum or SIP investment transaction exceeding ₹50,000 is registered directly in the minor’s name.
• Banking Transaction Thresholds: When aggregate cash deposits or withdrawals in the minor’s bank account exceed ₹10 lakh during a financial year.

Portal Restrictions

Minor applicants are structurally barred from using the instant free e-PAN facility on the Income Tax e-Filing portal. All minor PAN applications must be routed only through official processing channels, Protean (formerly NSDL) or UTIITSL, by filing the newly introduced Form No. 93 under the revised PAN 2.0 framework. 

The parent or legal guardian must execute the application as the Representative Assessee.

Note: The legacy Form 49A structure has been discontinued under the revised PAN application framework. Any attempt to submit a minor PAN application using outdated Form 49A templates or legacy formats may be treated as invalid by the processing system. 

Why Can't Minors Use the Instant e-PAN Facility?

Many parents search for a free instant PAN option for minors through the Income Tax e-Filing portal. However, the Instant e-PAN facility on incometax.gov.in is not available for minors.

Important Restrictions

• Instant e-PAN is only available for eligible adult individuals.
• Minor applicants cannot generate PAN instantly through Aadhaar OTP verification.
• Minor PAN applications must be submitted only through:
  • Protean (formerly NSDL), or
  • UTIITSL

Why Minor PAN Requires Additional Verification

Minor PAN applications require:

• Representative assessee details
• Parent or guardian verification
• Additional identity and address proof validation
• Birth proof verification

Because of these compliance checks, the instant Aadhaar-based PAN route is not permitted for minors.

PAN 2.0 Updates — What Changes for Minor Applicants?

Under the revised Income Tax Rules 2026 framework, the PAN application structure has been updated for all applicants, including minors. The earlier Form 49A structure for Indian citizens is being replaced under the PAN 2.0 framework.

New PAN Form Structure for Minor Applicants

Procedure to Apply for a PAN Card for Minors 

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

I. Online Procedure to Apply for a Minor PAN Card 

Since minors cannot legally sign PAN applications, the parent or legal guardian must complete the application as the Representative Assessee (RA).

Follow these steps to apply for a minor PAN card online:

Step 1: Visit the official Protean (formerly NSDL) or UTIITSL PAN portal.

Step 2: Under the application type menu, select ‘New PAN – Indian Citizen (Form No. 93)’ and choose the category as ‘Individual’.

Step 3: Enter the minor’s basic details, including name, date of birth, email ID and mobile number to generate the token number.

Step 4: Select the document submission mode. Choose ‘Submit Scanned Images through e-Sign’ for paperless Aadhaar OTP-based verification.

Step 5: Fill in the minor’s demographic details exactly as per Aadhaar records and enter the parent/guardian’s address and contact details.

Step 6: Under Part E (Representative Assessee section), enter the legal details of the signing parent or guardian, including their PAN number and address details.

Step 7: Upload:

• Recent passport-size colour photographs of the minor
• Birth Certificate or school marksheet for date of birth verification
• Self-attested identity and address proof of the parent/guardian 

Step 8: Pay the applicable PAN processing fee through UPI, debit card, credit card or net banking.

Step 9: Complete Aadhaar OTP-based e-Sign verification using the guardian’s Aadhaar-linked mobile number and download the acknowledgement slip for PAN card status tracking.

Note: Aadhaar alone is not accepted as standalone proof of date of birth for minor PAN applications.

II. Offline Procedure to Apply for a Minor PAN Card

Parents or guardians can also apply for a minor PAN card offline through authorised PAN service centres.

Follow these steps to apply offline:

Step 1: Download and print Form No. 93 from the official Protean or UTIITSL portal.

Step 2: Fill in the minor’s details carefully in block letters using black ink.

Step 3: Affix two recent passport-size colour photographs of the minor in the designated space.

Step 4: Since the applicant is a minor, the parent or legal guardian must sign the form as the Representative Assessee.

Step 5: Fill in the Representative Assessee details under Part E of the form.

Step 6: Attach:

• Copy of the minor’s Birth Certificate or Class 10 marksheet
• Identity proof of the parent/guardian
• Address proof of the parent/guardian

Step 7: Submit the completed form and documents at the nearest TIN-FC or PAN service centre and pay the applicable processing fee.

After successful verification, the PAN card will be dispatched to the registered address.

Documents for Minor PAN Card Application

Under the Income Tax Rules, 2026, applying for a minor PAN card requires a split-document verification structure. Since minors cannot legally sign PAN applications, the parent or legal guardian must sign Form No. 93 as the Representative Assessee (RA) under Part E.

The PAN processing system separately validates:

• The minor’s age and identity records, and
• The guardian’s identity and address credentials.

I. Minor’s Core Documents (Mandatory for Date of Birth Verification)

The Aadhaar-only processing route is no longer sufficient for minor PAN applications. While a minor’s Aadhaar card remains valid for identity and address verification, it is not accepted as standalone proof of Date of Birth (DoB).

Applicants must submit at least one of the following primary birth or educational records clearly displaying the minor’s legal name and complete date of birth:

• Municipal Birth Certificate issued by the Registrar of Births and Deaths or authorised civic authority
• Indian Passport issued in the name of the minor
• Class 10 marksheet or equivalent recognised academic certificate
• School Leaving Certificate (SLC) or Transfer Certificate containing date of birth details
• Domicile Certificate issued by the State Government confirming the minor’s age records

II. Parent/Guardian Documents (Representative Assessee Verification)

The signing parent or legal guardian must separately provide self-attested identity and address proof documents to validate their legal standing as the Representative Assessee under Part E of Form No. 93.

III. Minor Photograph Requirements

Applicants must upload or affix two recent colour photographs (4.5 cm × 3.5 cm) of the minor with a plain white background.

Since the PAN card is issued to a minor:

• The child does not sign across the photograph, and
• The parent or legal guardian must place their signature or left-thumb impression in the designated Representative Assessee section.

Note: While submitting the application online through Protean or UTIITSL, combine the minor’s birth proof along with the guardian’s self-attested POI and POA documents into a single PDF file within the prescribed upload size limit. Missing documents in this mandatory verification split may lead to application rejection during backend validation.

Fees for Minor PAN Card

The fee for a minor PAN card depends on the application mode, delivery location and whether the applicant chooses a physical PVC PAN card or only an e-PAN copy. The following table provides the fees to be paid for getting the minor PAN card:

Notes:

• Additional payment gateway charges may apply depending on the selected payment method.
• PAN application fees are non-refundable, even if the application is rejected due to incorrect details or invalid documents.
• Delivery charges for physical PAN cards are already included in the above fees.
• For minors, the paperless mode does not support automatic Aadhaar e-KYC data fetching. Parents or guardians must upload scanned documents manually and complete Aadhaar OTP-based e-Sign verification as the Representative Assessee.

What Happens to a Minor PAN Card After Age 18?

Once a minor turns 18 years old, the PAN card must be updated with the applicant’s photograph, signature and adult KYC details. The PAN number remains the same, but the Representative Assessee status of the parent or guardian gets removed after successful verification.

How to Convert Minor PAN to Major PAN?

The minor-to-major PAN conversion can be completed online by following these steps:

Step 1: Visit the official Protean (formerly NSDL) or UTIITSL PAN portal.

Step 2: Select ‘Changes or Correction in Existing PAN Data/Reprint of PAN Card’.

Step 3: Enter the existing PAN number and fill in your personal details exactly as per Aadhaar records.

Step 4: Select the checkboxes for ‘Photograph Mismatch’ and ‘Signature Mismatch’.

Step 5: Upload a recent passport-size colour photograph and a clear scan of your signature.

Step 6: Upload the required documents, including:

• Aadhaar Card for identity and address verification
• Birth Certificate or Class 10 marksheet for date of birth verification

Aadhaar alone is not accepted as standalone proof of date of birth.

Step 7: Complete Aadhaar OTP-based e-Sign verification, pay the applicable fee and submit the application.

Step 8: Download the acknowledgement slip for tracking purposes.

After successful verification, the updated PAN card with the applicant’s photograph and signature is dispatched to the registered address.

Final Word

A minor PAN card helps parents and guardians complete banking, investment and tax-related activities in the child’s name without future compliance issues. Once the child turns 18, the PAN must be converted into a regular PAN card by updating the photograph, signature and KYC details while retaining the same PAN number.

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