In India, the Permanent Account Number or PAN Card is an important identity proof which is issued to all citizens including minors, Non-resident Indians (NRIs) and foreign nationals. As per section 160 of the Income Tax Act, even minors are eligible to apply for the PAN card as there is no age limit requirement specified in the Act. PAN card can be applied for children below 5 years and remain the permanent identity proof irrespective of change in the name or address.
A PAN (Permanent Account Number) card contains a unique identification number assigned to every tax-paying citizen of India. All taxpayers, including individuals, Limited Liability Partnerships (LLPs), companies, local authorities, etc., need to obtain the PAN card. It links all financial transactions of the taxpayer, making it convenient for the government to record every tax-related information for each PAN cardholder.
Since taxpayers must have a PAN card, there is a misconception that only persons above 18 years can apply for it. However, the Income Tax (IT) department has not mentioned any age limit to apply for a PAN card. Thus, even minors are eligible to apply for a PAN card.
Purpose of Minor PAN Card
- For kid below 5 years of age, the Minor PAN Card can be used as an identity proof.
- It has been made mandatory if you want your child to be the nominee of your investments.
- PAN card is necessary when the parents wish to make an investment in the name of their child.
- In case the child is earning, their income will be made linked with their parent’s income under section 64(1A). However, the amount earned is taxable and will also have to file income tax return through their Parent or Guardian in the below following cases.
- If the minor earns income on their own through knowledge, skill or talent.
Documents Required to Apply for a Minor PAN Card
For the PAN card application, the documents required to be attached or uploaded are proof of identity, proof of address and age proof. However, for minors, the parent’s or guardian’s proof of address and identity documents will be considered. But, the minor’s document for the proof of date of birth should be uploaded or attached and not the documents of the parent or guardian.
When the Aadhaar card of the minor is selected as the proof of address and identity, the Aadhaar of the minor should be uploaded or attached and not of the parents or guardians. The list of documents that can be given as proof of identity, address, and age is provided below.
Proof of Identity Documents
The parents or guardian of the minor can submit any one of the following documents as proof of identity:
- Aadhaar card.
- Passport.
- Ration card.
- Driving license.
- Voter’s ID card.
- Photo ID card issued by the government.
- The original certificate of identity signed by a Member of Legislative Assembly, Member of Parliament, Gazetted Officer or Legislative Council.
Proof of Address Documents
The parents or guardian of the minor can submit any one of the following documents as proof of address:
- Aadhaar card.
- Driving license.
- Passport.
- Post office passbook.
- Voter’s ID card.
- Domicile certificate.
- Property registration document.
- The original certificate of address signed by a Member of Legislative Assembly, Member of Parliament, Gazetted officer or Municipal Council.
- Copy of any of the below documents of not more than three months old:
- Electricity bill.
- Water bill.
- Landline telephone or broadband connection bill.
- Consumer gas connection book or card or piped gas bill.
- Credit card statement.
- Bank account statement.
Proof of Birth Documents
The following documents of the minor can be submitted as proof of age/birth:
- Birth certificate.
- Aadhaar card.
- Passport.
- Photo ID card issued by the government.
- Mark sheet of recognised board.
- Domicile certificate.
- Affidavit sworn before a Magistrate having the date of birth.
Procedure to Apply for a Minor PAN Card
Online Procedure to Apply for a Minor PAN Card
- Read the instructions for filing Form 49A at – https://tin.tin.nsdl.com/pan/Instructions49A.html.
- Visit the official NSDL website.
- Select application type as ‘New PAN – Indian Citizen (Form 49A)’ and the category as ‘Individual’.
- Fill in all the details as given in the instructions for filing Form 49A.
- Upload the photograph and the required documents.
- Proceed to make the payment of the fee via debit card, credit card, demand draft or net banking and click the ‘Submit’ button.
- An acknowledgement number will be given that can be used to track the status of the application.
- Enclose all the required documents (if it is not uploaded) along with the demand draft (if this is chosen as a mode of payment) in an envelop and post it to the Pune address of the Income Tax PAN Services Unit.
- Upon the successful verification of the application, the PAN card will be sent to the mentioned address within 10-15 working days.
Offline Procedure to Apply for a Minor PAN Card
- Download Form 49A from the official NSDL website.
- Read the instructions for filling Form 49A provided below the form.
- Fill in all the details as per the instructions.
- Attach a copy of the relevant documents.
- Attach two photographs of the child.
- Submit the application form with the required documents to the nearest UTIITSL/NSDL office or TIN facilitation centre along with the fees.
- An acknowledgement number will be given upon submission of the application. The acknowledgement number can be used to track the status of the application.
- Upon the successful verification of the application, the PAN card will be sent to the mentioned address.
FAQs
Q: How to apply for a minor PAN card?
The application process is similar to that for adults. The parent or guardian can fill out Form 49A, provide the necessary documents, and submit the application at authorized PAN centers or online through the NSDL or UTIITSL websites.
Q: Who can apply for a minor PAN card?
A parent or guardian can apply for a PAN card on behalf of a minor.
Q: Why does a minor need a PAN card?
A PAN card for a minor may be required for various reasons, such as opening a bank account in the minor’s name, investments made on their behalf, or for educational purposes.
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