It is a common misconception among people that Permanent Account Number (PAN) is applicable only for individuals above 18 years of age. Citizens still do not have clarity that the Income Tax Department, does allow parents or guardians to apply PAN card for a minor. However, the Income Tax Department has not mentioned an age limit for availing a PAN card, which means that even minors are eligible to apply for it. If you think your child does not require a PAN card, you are wrong. Let us first understand how the PAN card for your child is beneficial. Later, we will understand the procedure to apply PAN Card for a minor.
Why Does a Child Need PAN Card?
PAN card for a minor is required when:
- You want to make your child the nominee of your investments.
- You make an investment in your child’s name.
- You want to open a bank account for your child or a Sukanya Samriddhi Yojana account for your daughter.
- Your child is earning. Usually, a minor’s income is clubbed with their parent’s income. However, it is taxable when:
- The minor is physically disabled, blind, etc.
- The minor has earned income on their own.
- The minor earns income through their own manual work, knowledge, skill and talent.
Documents Required to Apply PAN Card for a Minor:
For documents, the proof of address and identity of any of the parents or guardians of minor shall be considered to be the proof of address and identity for the minor applicant.
- Proof of Identity (Aadhar Card, Ration Card, Passport, Driving License, Voter ID, etc)
- Proof of Address (Aadhar Card, Passport, Driving License, Electricity Bill, Bank statement, Credit Card Statement, etc)
- Proof of Age: You have to submit a copy of any one of the following documents as a proof of age for minor (Aadhar Card, Birth Certificate, Passport, Mark sheet of recognized board, etc)
How to Apply PAN Card for a Minor: Online Procedure
Minors cannot apply for PAN card themselves directly; therefore the minors’ guardians, parents or representative assessees have to apply on their behalf. The following are the steps to apply for a PAN card online:
- Visit the official website of NSDL at https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html
- Read all the instructions for filling the Form 49A at https://tin.tin.nsdl.com/pan/Instructions49A.html
- Choose the appropriate category of the applicant and follow the instructions.
- Fill out all the personal details.
- Upload the photographs and other needed documents like address proof, proof of identity and proof of age of the minor as well as of the parents, guardian or representative assessee.
- The signature of the guardian or parents will be uploaded.
- Proceed by making the fee payment of Rs. 107 (Rs. 989 for non-resident Indians) via credit card, debit card, net banking or demand draft.
- After filling the form, click the ‘Submit‘ button. You will get an acknowledgement number which can be used to track the status of the application.
- Enclose all the required documents (if not uploaded) along with the demand draft (if chosen as a mode of payment).
Label the enclosed envelop with “APPLICATION FOR PAN” and the “Acknowledgement Number” at 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.
- Once your application reaches the destination, you will receive a notification on your provided email address.
- The PAN card will be sent to the mentioned address within 10-15 working days after successful verification.
Note: The physical PAN card of a minor will not have any image. It will include details of the minor but with your name and signature as well.