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PAN Card

Minor Pan Card

PAN Card

A PAN (Permanent Account Number) card is a unique identification number assigned to every taxpayer in India. It is required for individuals, businesses, and government organizations that pay taxes.

The PAN links all taxable financial activities, making it easier for the government to track tax-related data for each individual or entity. It also applies to non-resident Indians, people of Indian origin, and foreigners conducting business in the country.

While most individuals apply for a PAN card once they turn 18, minors can also apply for a PAN card before reaching adulthood.

A PAN card is essential for various activities, including tax payments, purchasing real estate, cars, and making large investments or cash deposits. Although most people apply for a PAN card after turning 18, NSDL, the official government body that issues PAN cards, also offers PAN cards to minors.

Advantages of Minor PAN Card

There are several advantages to applying for a PAN card for a minor, listed below:

  • If an investment is made in the minor's name, their PAN details will be required.
  • A Minor PAN card is necessary if the minor is named as a nominee on assets such as property, shares, or financial products.
  • Since the PAN number is permanent, it remains the same throughout the individual's life, even if their name or address changes.

Minor PAN Card - Application Procedure

Many wonder if minors can apply for a PAN card, which is an important form of identification. The process for obtaining a PAN card for a minor is simple and quick.

The government offers two options for applying for a minor's PAN card, both online and offline.

Steps to Apply for Minor PAN Card Online

Here’s how to apply for a minor PAN card online:

  • Go to the NSDL website and download Form 49A.
  • Review the instructions for filling out Form 49A.
  • Select the appropriate application category and follow the instructions.
  • Enter all required personal details.
  • Upload the minor’s photographs and necessary documents, including proof of address, identity, and age, as well as documents for the minor’s parent, guardian, or representative.
  • The guardian’s or parent’s signature must be submitted.
  • Pay the application fee using a credit/debit card, net banking, or demand draft.
  • Once the form is completed, click 'Submit.' You will receive an acknowledgement number to track your application status.
  • Include all necessary documents (if not already uploaded) with the demand draft (if applicable).
  • Write "APPLICATION FOR PAN" and the "Acknowledgement Number" on the envelope and send it to the address below:

Income Tax PAN Services Unit

Protean eGov Technology Limited (formerly known as NSDL e-Governance Infrastructure Limited)

4th floor, Sapphire Chambers, Baner Road, Baner

Pune - 411045

  • You will receive an email once the application has been received.
  • After successful verification, the PAN card will be sent to the provided address within 10-15 business days.

Offline Method to Apply for Minor PAN Card

To apply for a PAN card offline, follow these instructions:

  • Download Form 49 (for Indian residents) or Form 49A (for non-resident Indians) from the Tax Information Website.
  • The form is also available at UTIITSL offices and their agents.
  • Complete the form and attach the necessary documents.
  • A photograph is not needed for a minor’s PAN card.
  • Submit the form and documents, along with the processing fee, at your nearest UTIITSL office.
  • After verification, the PAN card will be mailed to the address provided in the form.

Procedure for Updating a Minor's PAN Card Upon Reaching Majority

When a minor turns into an adult, their existing PAN card must be updated to reflect this change.

To complete this process, a simple and convenient method has been established, which involves the following steps.

  • Form 49A (for Indian citizens) or Form 49AA (for foreign citizens) – Upon reaching adulthood, a person who had a PAN card as a minor needs to apply for a new one using Form 49A (if an Indian citizen) or Form 49AA (if a foreign citizen).
  • Complete the form — The applicant must provide the required details, sign the form, and update any new information if necessary.
  • Documents — The applicant needs to submit the necessary documents such as photographs and proof of address.
  • Form Submission — The form can be filled out and submitted either online or offline. Applicants should review the details carefully before submitting the form.
  • Payment — The required fee, which depends on the applicant’s address, must be paid. Domestic applicants are required to pay Rs 107, while international applicants must pay Rs 989.
  • Receipt — After successful payment, an acknowledgment number will be issued, which can be used for any future correspondence with the department.

Required Documents for Applying for a Minor’s PAN Card

As per the Income Tax Act, the parents or guardians of the minor can apply for the PAN card on behalf of the minor.

For documentation, the identity and address proof of the minor’s parents or guardians will be treated as the minor’s identity and address proof. However, if Aadhaar is used as proof of identity, residence, or date of birth, the Aadhaar card of the minor should be used, not the guardian’s.

When applying for a PAN card for a minor, the following documents are required:

Type of Proof

Supporting Documents

Identity Proof

  • Aadhaar card
  • Ration card
  • Passport
  • Driving license
  • Government-issued photo ID card
  • Voter’s ID card
  • Arm’s license
  • Pensioner card
  • Ex-servicemen Central Government Health Scheme photo ID
  • Bank certificate on official letterhead with the bank’s seal and the applicant’s bank account number

Address Proof

The guardian must provide proof of address with any of the following documents:

  • Aadhaar Card
  • Passport
  • Driving License
  • Voter’s ID
  • Post office passbook
  • Property registration papers
  • Property tax assessment order
  • Domicile certificate
  • Address certificate from a government official
  • Employer’s certificate
  • Accommodation allotment letter by the government
  • Electricity bill
  • Telephone or broadband bill
  • Water bill
  • Gas connection details
  • Bank statement
  • Depository account statement
  • Credit card statement

Age Proof

  • Birth certificate, Passport, or Aadhaar card
  • School/Board exam mark sheet
  • Domicile certificate with a photo ID issued by the government
  • Government Health Scheme photo ID
  • An affidavit verifying the date of birth sworn before a magistrate