Minor PAN Card

A common misperception amongst numerous Indian residents is that a PAN card can only be availed by citizens over the age of 18. Many parents are unaware that children may now get identity documents with ease. Along with an Aadhaar card, children may now apply for a minor PAN card. Minors can obtain PAN cards without difficulty from the Income Tax Department.

Although a minor cannot apply for a PAN card on their own, their parents and children can assist them in doing so. A PAN card for a juvenile can be a significant document in a variety of situations, as discussed in this article.

Let’s delve deeper into the details of a minor PAN card in this article.

What is a PAN Card for Minor?

In case parents want to make investments in the name of their children, they need their PAN card. Many parents are not aware of the fact that NSDL provides a minor PAN card to children below the age of 18 years. 

A minor PAN card is the identification document provided to children below the adult age. This identification document can be used by the children after the age of 18 by applying for necessary changes. 

If the parents or guardians are applying for their child’s PAN card, they will have to submit the address proof, identity proof and relation proof documents. As for the guardians, they need to submit guardianship proof for the minor. In addition to the details of parents and guardians, the Aadhaar details of the minor are also required. 

The minor can not apply for a PAN card on their own. They need the guidance and assistance of either parents or guardians to apply for a minor PAN card.

PAN card for a minor has a number of benefits and can be used for a number of reasons. 

Advantages of a PAN Card for Child

A PAN card for minors can prove to be beneficial under multiple circumstances. Here is how, when and why a minor PAN card is advantageous:

• The minor PAN card can be used as identity proof for kids below 18 years of age.
• The PAN card number can be used by minors irrespective of their age, name, or address.
• Parents can make investments in the name of their children.
• When parents want to make their child the nominee of their investments before they reach their adult age.
• To open a bank account for a minor daughter under the scheme of Sukanya Samridhi Yojana by the Indian Government.
• The income of the child be not taxable under any circumstances unless it matches with the below-mentioned conditions:
  • If the minor has a physical disability such as blindness, etc.
  • If the income has been earned by minors on their own.
  • If the income is made through the minor’s skills, knowledge, talent, or manual work.

Required Documents for Minor PAN Card

As per the Income Tax Act,1961, parents have the right to represent the minor on their behalf for the PAN card application. Hence, the identity and address proof of both parents and minors will be considered as the proof of the minor applicant. The minors need to submit a copy of (any one of the following) the mentioned documents in this section to apply for a PAN card. Here is the list of documents required to apply for a minor PAN card:

• UIDAI issued Aadhaar Card
• Voter’s ID Card
• Driving Licence
• Passport
• Ration Card
• The municipality issued Birth Certificate
• 2 passport size photographs of the minor
• Arm’s Licence
• Pensioner Card
• Health Service Scheme Card by the Central Government
• Contributory Health Scheme Photo Card of the Ex-Serviceman
• Original Identity Certificate signed and verified by an MLA, MP, MLC or a Gazette Officer
• Original Bank Certificate on the letterhead of an issuing financial institution. The bank account number and attested photograph of the minor.
• Domicile Certificate
• Employer Certificate
• Accommodation allotment letter issued by the Central or State government
• Order of Tax assessment for the latest property
• Registration documents of the property
• Post office passbook
• A copy of these documents for the last three months – electricity bill, telephone bill, water connection bill, gas connection bill, bank account statement, statement of depository account, or credit card statement. 

How Can a Minor Apply for a PAN card?

There are two ways in which a minor can apply for a PAN card with the help of their parents or guardians. The minor PAN card application can be submitted either through the online mode or the offline mode. It is also important for the parents to read the guidelines and terms before filling up Form 49 or Form 49A for the PAN card application.

Procedure to Apply for a Minor PAN card

In this section, get to know the steps of how a minor can apply for a PAN card online and offline. The procedure to apply for a PAN card for a child is easy. We defined the ways in detail so that both the parents and minors can easily complete their application process.

Online Procedure to Apply for a Minor PAN Card

Step 1: Visit the official portal of NSDL, https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html. 

Step 2: On the website, choose the category of the applicant, i.e, minor and proceed.

Step 3: Fill in all the details asked by the portal, such as name, father’s name, mother’s name, DOB, etc.

Step 4: Upload the passport size photograph of the minor and the other related documents asked by the portal, such as address proof, identity proof, age proof of the minor, and proof of the representative assesses.

Step 5: Upload the signature of the parents or guardians of the minor.

Step 6: Pay the applicable fee for the minor PAN card. The payment options available on the site are credit card, debit card, net banking, or demand draft.

Step 7: Click on the ‘Submit’ button after successfully filling up the application form. After submitting, an acknowledgement number will be given for future reference and tracking the application status.

Step 8: Upload all the required documents and demand draft (if it is chosen as the mode of payment).

Step 9: In an enclosed envelope, add the application form. Make sure to mention ‘Application for PAN’ on the envelope and send it to the following address:

Income Tax PAN Services Unit,

NSDL e-Governance Infrastructure Limited,

5th floor, Mantri Sterling, Plot No. 341, Survey No. 997/8,

Model Colony, Near Deep Bungalow Chowk,

Pune – 411016.

Step 10: Once the application reaches the destination, mail will be sent to the registered mail address. 

Step 11: After proper verification of the application form and attached documents, the minor PAN card will be sent to the mentioned address within 10 to 15 days. 

Offline Procedure to Apply for a Minor PAN Card

Step 1: Download Form 49 or Form 49A from the official portal of NSDL.

Step 2: Fill out the form thoughtfully and attach the required documents for a minor PAN card.

Step 3: Attach 2 passport size photographs of the minor (the photograph will not appear on the minor PAN card).

Step 4: Visit your nearest NSDL office and submit the application form along with the required documents and pay the applicable fees for the PAN card. 

Step 5: After the successful verification of documents and application, the PAN card for child will be sent to the registered address.

Applicable Fee on Minor PAN Card

To avail of a minor PAN card, an amount of INR 105 (INR 93 + the service tax at 12.36%) needs to be paid to the relevant authority. The payment can be made through cheques, demand drafts, credit cards, debit cards or net banking. 

Income Tax Act for Minor PAN Card

Under section 160 of the Income Tax Act, 1961, it is allowed for minors to apply for a PAN card. As per the act, there is no age limit specified for a PAN card. Even the children below the age of 5 can avail themselves of the minor PAN card. This identity proof will remain the same even if they become adults, irrespective of their name and address.  

How to Update a Minor PAN Card after the Age of 18?

It is important to update the minor PAN card once the child reaches adult age. In this section, the steps to update the PAN card for minors when they turn 18 are enlisted in detail. Follow the steps below to update the PAN card:

Step 1: New Account Opening

On reaching the adult age, an individual who holds a minor PAN card needs to apply for a new account by filling Form 49 or Form 49A (if the individual is an Indian citizen) or Form 49AA (if the individual is a foreign citizen). Fill the application form thoroughly with the sign of the applicant. Also, mention the details that need to be updated for the PAN card.

Step 2: Attach Required Documents

Attach all the documents asked for the PAN card along with the applicant’s passport size photograph and their address proof.

Step 3: Submit and Make Payment

Fill the form either through the online portal or offline mode and submit it to the relevant authority. It is crucial to check all the information mentioned on the form is accurate before submission. Then, make the payment for the PAN card as per the communication address. 

Step 4: PAN Application Acknowledgement

An acknowledgement number will be given after the successful submission and payment of the application form. This acknowledgement number can be used for the purpose of future reference with the relevant department.

Frequently Asked Questions (FAQs)