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

A PAN (Permanent Account Number) card contains a unique identification number assigned to every tax-paying citizen of India. All taxpayers, including individuals, Limited Liability Partnerships (LLPs), companies, local authorities, etc., need to obtain the PAN card. It 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

• Read the instructions for filing Form 49A at – https://tin.tin.nsdl.com/pan/Instructions49A.html.
• Visit the official NSDL website. 
• Select application type as ‘New PAN – Indian Citizen (Form 49A)’ and the category as ‘Individual’.
• Fill in all the details as given in the instructions for filing Form 49A. 
• Upload the photograph and the required documents. 
• Proceed to make the payment of the fee via debit card, credit card, demand draft or net banking and click the ‘Submit’ button.
• An acknowledgement number will be given that can be used to track the status of the application.
• Enclose all the required documents (if it is not uploaded) 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 10-15 working days.

Offline Procedure to Apply for a Minor PAN Card

• Download Form 49A from the official NSDL website.
• Read the instructions for filling Form 49A provided below the form.
• Fill in all the details as per the instructions. 
• Attach a copy of the relevant documents.
• Attach two photographs of the child.
• Submit the application form with the required documents to the nearest UTIITSL/NSDL office or TIN facilitation 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 parent’s or guardian’s proof of address and identity documents will be considered. But, the minor’s document for the proof of date of birth 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 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.

Disclaimer: The materials provided herein are solely for information purposes. No attorney-client relationship is created when you access or use the site or the materials. The information presented on this site does not constitute legal or professional advice and should not be relied upon for such purposes or used as a substitute for legal advice from an attorney licensed in your state.

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