The belief that A PAN (Permanent Account Number) card can only be issued to individuals above the age of 18 is a myth. But under Section 160 of the Income Tax Act, there is no age limit to get a PAN card. So, even minors are eligible for a PAN card. Let’s read on to know how to apply for a minor PAN card, the eligibility criteria, documents required, benefits, and the PAN updation process once a minor becomes an adult.

Benefits of PAN Card For Minors

There are multiple advantages of applying for a PAN card for your child. Some of them are as follows: 

  • You can use a minor PAN card as identity proof for any child below the age of 5. 
  • If you want to nominate your minor child as an heir to your property, then the child must have a PAN card.
  • If you want to invest anything under the child’s name, you should provide the child’s PAN card. 
  • When you open a bank account under your child’s name, you have to provide the PAN card details of the child. 
  • Parents will have to provide the PAN card details of the child while opening a bank account under their child’s name.
  • Under Section 64 (1A) of the Income Tax Act, children’s incomes are merged with their parent’s income. However, the amount earned is taxable individually. 
  • If a minor is physically disabled and earns the said income by applying his/her own abilities (skill, knowledge, manual labour etc.). 

How To Apply For A Minor PAN Card Online? 

Here are the steps to apply for a Minor PAN card online

Step 1: Go to the Tax Information Network website of the Protean eGov Technologies Limited and click on the “Online PAN Application” tab. 

Step 2: Choose the apt option from the drop-down menu i.e. Form 49 or Form 49A, based on your residency status. 

Step 3: After going through the instructions, choose the category of the applicant from the drop-down list provided and click “Select”. 

Step 4: Fill in the requested details in the form that appears on the screen. 

Step 5: Submit the necessary documents mentioned in the form’s guidelines.

Step 6: Pay the processing fee online.   

Step 7:  After filling in the form, click on “Submit” 

Step 8:  A reference number will appear onscreen. This can be utilised to track the application status. 

Step 9: The PAN card will be dispatched by post to the address mentioned in the form.

How To Apply For A Minor PAN Card Offline? 

Here are the steps to apply for a minor PAN card offline:

Step 1: Go to the official tax information website. You can download Form 49 for Indian residents or Form 49A for non-resident Indians. The form can also be obtained from the UTIITSL office via their agents. 

Step 2: Fill up the blanks with the required details and attach copies of the appropriate papers.

Step 3:  A photograph is not required for a minor PAN card.

Step 4: Submit the form and papers, and pay the processing fee to the nearest UTIITSL office.

Step 5: Post verifying the given information, the PAN card will be mailed to the address specified in the form.

What are the Fees and Charges For a Minor PAN Card?

Minor PAN Card - Documents Required

Identity Proof Documents For Minor PAN Card

Aadhaar Card 

Ration Card

Passport 

Driving License

Photo ID card issued by the government 

Voter’s ID card

Arm’s License

Pensioner card

Ex-servicemen with a photo ID of the central government health service card for the contributory health scheme 

The original certificate of identification signed by a Member of Parliament, a Member of the Legislative Council, a Member of the Legislative Assembly, or a Gazetted Officer

The actual bank certificate on the official letterhead of the branch of the issuing bank along with the applicant’s bank account number and an attested photocopy

Age Proof Documents For Minor PAN Card

Aadhaar Card 

Municipal birth certificate

Mark Sheet issued by the recognized educational board 

Passport

Central government-issued photo ID card

Driver’s license

Voter ID card

 

Address Proof Documents For PAN Card For A Child

Passport 

Voter’s ID Card 

Domicile certificate issued by the state government 

Aadhaar Card

Post office passbook mentioning the applicant’s address

Property document

Original certificate of address signed by the Member of Parliament/Member of Legislative Assembly or Legislative Council/Gazetted Officer

Credit card or account statement (Not more than 3 months old)

Aadhaar card

Passport 

Ration Card

Government-Issued Photo ID

Driver’s license

Original Certificate of identity signed by a Member of Parliament/Member of Legislative Council/Member of Legislative Assembly/Gazetted Officer

Original bank certificate on official letterhead, with a photograph from the branch of the issuing bank. This should be attested by the bank officer.

What Is The Process To Update a Minor PAN Card on Becoming A Major? 

If a minor becomes a major, the current PAN card in his or her name must be updated to reflect the new developments. Here are the various stages to be followed. 

  • Form 49A or Form 49AA: Upon reaching maturity, individuals who hold a PAN must update to apply for a new account using Form 49A if they are Indian citizens or Form 49AA if they are foreign citizens. 
  • Fill out the form: The individual has to fill out the form with suitable new information. Then, the form has to be signed duly. 
  • Papers: An applicant must present all the necessary documents, including photos and address proof. 
  • Completing and sending the form: The form is available for online or offline completion and submission. Prior to submission, individuals are advised to thoroughly review the provided information.
  • Payment: An individual is supposed to make the required payment, and the amount is determined by the communication address. People who have domestic addresses must pay Rs. 107, while those with international addresses must pay Rs. 989. 
  • Acknowledgement: An acknowledgement number will be produced on  successful payment. This may be used in future to contact the department. 

Conclusion

A PAN card is necessary for various activities, including paying taxes, buying real estate and cars, and making major investments and cash deposits. A PAN card is also important for a minor since it is required for multiple things like nominating the minor as an heir, investing under the minor’s name, etc. So, minors must essentially apply for the document. 

FAQs

1. What happens after a minor turns 18?

Since the PAN card issued in a minor’s name does not have his photo, it cannot be used as identity proof.  So, once the child turns 18, a request for a PAN card update or correction must be made. 

2. Can I open a minor PAN card online? 

Yes, a minor can apply for a PAN card online by going to the NSDL’s online PAN application portal. After entering the required details and uploading the birth certificate of the minor along with the parent’s signature, submit the documents.Submit a payment of Rs.107 to finalize the procedure.