PAN Card for Minor

There is a common misconception in the mind of people related to PAN Card is that it is applicable only for individuals above age of 18 years only. But it is not true, PAN card can be avail by minor also.

Online procedure to apply for PAN Card for Minor

It is not possible for minors to apply for PAN card directly, minor guardians, representatives or parents applies PAN card for minors. Steps to follow are:

Step 1

Log on to the website of Tax Information Network website of NSDL and click on the “Online PAN Application’’.

Step 2

Select the appropriate option (49 A or 49AA) from the drop-down menu based on the status of your residency.

Step 3

Fill all the required details being requested in the form which appears onscreen.

Step 4

Uploading of supportive documents to support the PAN application and after that, make payment to process the PAN application for Minors.

Step 5

After the form is being filled, click on option’ Submit’ and then a reference number will appear onscreen. This reference number is used to track the status of application.

Step 6

The PAN card will be sent by post to the address mentioned in the form.

Offline process to apply for PAN Card for minor

• Downloading of form 49A or 49AA (For Indians not residing in India) from Tax Information Website.
• The form is also available at the website of UTIITSL for downloading and one can also collect the form through their agents.
• Fill in the relevant details in the form and attach copies of the documents required to support details provided in the form.
• For a minor PAN card, there is no need to affix any photograph.
• Submit the form and documents to the nearest UTIITSL office along with the processing fee amount.
• On verification of the information submitted, the PAN card will be posted to the address mentioned in the form.

Process to apply for a PAN Card when Minor becoming Major

In course of minor turning major, existing PAN Card which in his or her name needs modification. Steps to follow for reflecting changes in the PAN Card are as follows:

• Opening of Fresh account: After attaining maturity, individual who held a PAN Card for minor is expected to file an application of opening a fresh account. This will be done by filling Form 49 A (in case of Indian Citizen) and form 49 AA (In Case of Foreign Citizen) again.
• Fill Form 49A or 49AA – This form needs to be fill with the relevant information and after filling the required details or updating details in the form, applicant needs to sign.
• Documents: Applicant will submit the relevant documents which includes address proof and photograph.
• Form Submission – One can submit the filled form, either online or offline. Individuals should ensure that the details are accurate before submitting it.
• Payment – An individual is expected to make the requisite payment, with the amount depending on the communication address. People with an address within the country need to pay Rs 107 while those outside the country need to pay Rs 989.
• Acknowledgement – On successful payment, an acknowledgement number will be generated, which can be used for future correspondence with the department.

Documents required to apply for PAN card of a Minor

Proof of age: Copy of

• Aadhar Card
• Municipal Birth Certificate
• Marksheet issued by recognized Educational Board
• Passport
• Driving License
• Voter’s ID Card
• Photo Identity card issued by Central Government

Proof of address to apply for PAN Card for a Child: Copy of

• Passport
• Voter’s ID card
• Domicile certificate issued by a state government
• Aadhaar card
• Post office passbook mentioning the applicant’s address
• Property document
• Original Certificate of address signed by a Member of Parliament/Member of Legislative Assembly or Legislative Council/Gazetted Officer
• Electricity/landline/water/consumer gas bill (not more than 3 months old)
• Credit card/account statement (not more than 3 months old)

Identity proof to apply PAN card for Minor

A copy of

• Aadhaar card
• Passport
• Ration card
• Government-issued photo ID card
• Driver’s license
• Voter ID card
• Original Certificate of identity signed by a Member of Parliament/Member of Legislative Assembly or Legislative Council/Gazetted Officer.
• Original bank certificate on official letterhead along with photograph from issuing bank branch, attested by a bank officer.

Advantage of applying for PAN Card for a minor

• In case, you want to make your minor child a nominee in your investments which include shares, property or any financial product. You need a PAN card for minor.
• PAN card is also required in the case, if investment made in the name of minor.
• PAN card number of minors will remain same throughout the lifetime and it will not be change even in process of applying PAN Card from minor to major.
• While a PAN card is meant to collate all tax related information on the holder, the income of a minor from any income or investments they hold will not be taxable, except under certain conditions mentioned below:
• If the minor has a physical disability, suffers from total blindness etc.
• If the minor has earned the income himself/herself.
• If the income/investment is a result of the child’s application of his/her own skills and talent.