PAN Card for Minors: Process, Benefits and Documents Required
Most Indians believe that a PAN (Permanent Account Number) card can only be obtained by individuals over the age of 18. But under Section 160 of the Income Tax Act, there is no age limit for availing of a PAN card. Thus, even minors are eligible for a PAN card. Read on to know how to apply for a minor PAN card, the documents required, benefits and how to update the PAN card once the minor becomes an adult.
Benefits of PAN Card for Minors
Applying for a PAN card for your child has numerous advantages and uses. Some of them are as follows:
- One can use a minor PAN card as identity proof for any child below the age of 5.
- If you want to make your minor child a nominee for your property or other investment, the child must have a PAN card.
- It is mandatory to provide a child’s PAN card in the event of making an investment under the child’s name.
- Parents will have to furnish a child’s PAN card details while opening a bank account under their child’s name.
- Under Section 64(1A) of the Income Tax Act, a child’s income is collated with their parent’s income. However, under these circumstances, the amount earned is taxable separately:
- If a minor is physically disabled, blind, deaf, etc.,
- If a minor earns the said income by applying their own skills, knowledge, or manual labour
How to Apply for PAN Card for Minors Online?
The government has made the process of applying for a PAN card for minors very uncomplicated and streamlined. However, minors cannot apply on their own. Only the parents, guardians, or representatives can apply for a PAN card on behalf of a minor.
To make this process more accessible, the government offers this service via online and offline modes. Here are the steps to apply for a PAN card for a minor online:
- Visit the official portal NSDL.
Visit NSDL and click on the “Online PAN Application” tab. This will lead you to an application form.
- Select your application type
From the dropdown menu, select “New PAN for Indian Citizen (Form 49A)” or “New PAN for Foreign Citizen (Form 49AA), depending on your resident type. Select ‘Individual’ from the Category dropdown.
- Enter personal details
Enter the applicant’s personal details, like name, date of birth, email ID, and mobile number. Enter Captcha and submit.
- Upload the required documents
As mentioned in the form’s guidelines, upload the minor’s photographs and other mandatory documents of the minor and guardian.
- Submit the parents’ signature
Submit the guardian or parents’ signature.
- Make payment
Move forward by making the application fee payment of ₹93 (₹864 for non-resident Indians), excluding GST. This payment can be made via credit/debit card, net banking, or demand draft.
Upon making the payment, click on “Submit”. After this, you will get an acknowledgement or reference number. Through this number, you will be able to track the PAN card application status.
You will receive your child’s PAN Card via post at the address mentioned while filling out this form. After verifying all the documents, it takes 15-20 working days to issue a PAN card.
How to Apply for PAN Card for Minors Offline?
To apply for a PAN Card offline, follow these below-mentioned steps:
Step 1: Through the official website of NSDL, download Form 49A or Form 49AA, depending on your residency status. This form is also available at the nearest UTIITSL office.
Step 2: Fill out all of your personal information legibly and carefully, according to the instructions. Then, attach copies of the required documents.
Step 3: As a minor PAN card does not display the individual’s photo, no photograph is required.
Step 4: After completing this form, submit it along with the documents at any NSDL or UTIITSL office and pay the application fee.
Step 5: Upon verification, you will receive the PAN card at the mentioned address.
Also Read
Fees and Charges for Minor PAN card
| New PAN Card (Indian address) | ₹93+GST |
| New PAN Card (address outside India) | ₹864+ GST |
| Fee to convert PAN once child turns 18 | ₹105 |
| PAN reprint | ₹50 |
Documents Required for Applying for a PAN Card for Minors
Not only is this application form supposed to be submitted by a representative, but also the Income Tax Act mandates that the proof of address and identity are under the name of the minor’s guardian. However, if one opts for an Aadhaar card as proof of address or identity, then only the minor’s Aadhaar card is applicable.
Here is a list of all the documents that have to be submitted along with the PAN Card application:
| Proof of Identity | Ration cardPassportVoter’s ID Driving licenceAny government-issued photo ID cardCard for the Central Government Health Service SchemeAn original bank certificate on the issuing bank’s official letterhead, along with the applicant’s photograph, bank account number, and bank officer’s signatureAn original identity certificate attested by a Member of Parliament, a Legislative Assembly Member, or a Gazetted OfficerAadhaar Card (in the minor’s name) |
| Proof of Address | PassportVoter’s ID Driving licencePost office passbook with applicant’s address on it.Domicile certificate A property registration certificateElectricity, water, landline or gas bill, up to 3 months oldCredit card, bank account, or depository account statement, up to 3 months oldGovernment-issued allotment letter of accommodation An original address certificate attested by any Member of Parliament, Legislative Assembly Member, or Gazetted OfficerAadhaar Card (in the name of a minor) |
| Proof of Age | Aadhaar CardPassportGovernment-issued photo ID cardMunicipal birth certificateA mark sheet issued by any recognised boardDomicile certificateDriver’s licenceAn affidavit, sworn before a court magistrate, stating the minor’s date of birth |
How to Update a Minor’s PAN Card upon Becoming an Adult
When a minor PAN cardholder turns into a major (18 or above), the existing PAN Card can no longer be used as a valid proof of identity. Thus, it needs to be modified. As the minor has turned major, they can fill out the application by themselves using these steps:
Step 1: Visit the official portal of NSDL. Here, the applicant needs to fill out the “Request for new PAN card and/or changes or corrections in PAN data” form.
Step 2: To make changes to your current PAN card, enter your PAN number in this form. After this, click on the “photo mismatch” and “signature mismatch” boxes to provide your signature and photo. Then make any necessary changes to your existing personal details.
Step 3: If you choose to request a new PAN card, you must enter your personal information (as an adult) once more.
Step 4: Provide all the required documents in your name (not the guardian’s), including your photograph and signature.
Step 5: Pay the application fee and submit the form, either online or offline. After payment, you will receive an acknowledgement number using which you can track the status of this application.
Customer Care Number for Assistance
You may follow these steps to raise a PAN card complaint or grievance on the NSDL website.
Step 1: Visit the NSDL portal.
Step 2: Click on the ‘Complaints/Queries’ section under Customer Care.
Step 3: Fill out the complaint form with relevant details and click on Submit.
You may also contact the customer care executives through these avenues:
| Protean eGov Technologies Limited Customer care number | 020 – 27218080 |
| UTI Infrastructure Technology Services Limited (UTIITSL) | Toll-free Number: 1800220306 Customer Care Number: 022 67931300 |
Final Word
Most citizens believe that they can only apply for a PAN card when they become taxpayers or adults. Owing to this, they lose out on the benefits offered by a minor PAN card. Thus, parents are unable to make investments or open bank accounts in their child’s name. However, a PAN card for minors is also available on application online and offline. Through a simple modification process, a minor turned major can make updates to their existing PAN card.
If you want to know anything more about PAN card, click here:
FAQs
Yes, the amount of the application fee remains the same. It does not matter if it is your first PAN card or if you are making changes to it. This fee will remain Rs. 110 for Indian residents and Rs. 1,011 for non-Indian residents. However, if you do not request a physical card, then you are only charged Rs. 66.
To make any changes to an existing PAN card, you will have to visit the NSDL website. Here, you need to click on apply online, and then under the application type option, choose “Change/Correction in PAN Card Details”. By filling in the necessary details, you can make changes to your name or any other personal details. Finally, pay the application fee and submit this form.
To receive a physical copy of your PAN card, you will have to wait at least 15-20 days after the verification. However, under the recent fast-tracked process, you can get your e-PAN within 48 hours of uploading your documents.
While applying for a minor PAN card, parents only need to provide proof of address and identity proof. That said, relatives or guardians need to submit a statement of proof that declares them as a legal guardians of the applicant.
Upon losing your PAN card, you can reapply for a duplicate one on NSDL’s official website. You will have to resubmit the form by selecting the application type as “Reprint of PAN card” and filling out the necessary details.
There are certain scenarios in which it is compulsory for a minor to have a PAN card. They are as follows:
– PAN card is mandatory for minors if their parents wish to invest in the name of their child.
– It is mandatory for a minor to have a PAN card if he/she is the nominee for a parent’s fund.
– Children who earn an income by using their skills, knowledge, etc., need to have a minor PAN card. The income earned will be taxable as per the Income Tax Act, 1961 and they must file income tax returns by using their PAN credentials.
Yes, PAN cards are available for minors.
There’s no minimum age requirement to apply for a PAN card.
PAN card for minors do not have any photograph or signature. That’s why it cannot be used as a valid address proof.
Yes. Every PAN card holder must link PAN with Aadhaar
There’s no signature required on a minor PAN card
