PAN Card for Minor: How to apply for PAN for a child?

PAN, or Permanent Account Number, is a unique 10-digit alphanumeric identity allotted to each taxpayer by the Income Tax Department under the supervision of the Central Board of Direct Taxes. The PAN system was introduced to bring together different taxable entities under one umbrella. The primary objective is to use a uniform identification mechanism to track financial transactions that might have a taxable component to prevent tax evasion.

Although most PAN card applicants are above the age of 18, the Income Tax Act allows individuals under the age of 18 (termed ‘minor’)to apply for a PAN Card. There’s no specified age limit mentioned for getting a minor’s PAN card. A parent or guardian can apply for a minor PAN card on the official NSDL website.

Requirement of a PAN Card for a Minor

There could be certain situations when it becomes necessary for a person under the age of 18 to apply for a PAN card. You should apply for a minor PAN Card if:

• You intend to make your minor child a nominee in your financial investments such as shares, mutual funds, fixed deposits, etc., or in a property.

• You intend to invest in the child’s name.

• Your child is earning. Usually, a minor’s income is clubbed with their parent’s income under section 64(1A) of the Income Tax Act. However, it is taxable when:

  1. The minor is physically disabled, blind, etc.

  2. The minor has earned income on their own.

  3. The minor earns income through their own manual work, knowledge, skill, and talent.

How to Apply for a Minor PAN Card?

Both online and offline modes are available for applying for a minor’s PAN card.

Offline Process

• Download Form 49 (for Indian residents) or Form 49A (for Indians not residing in India) from any of the official websites. Alternatively, you could procure the minor PAN card application form from a UTIITSL Branch or through their agents.

• Fill out the application form and attach the requisite documents. Please note that the address and identity documents required for a minor PAN card will be those of one of his/her parents or the legal guardian. The minor’s proof of age has to be provided. A photograph is not necessary for a minor PAN card.

• Submit the form and papers, together with the processing fee, to the nearest UTIITSL office.

• You shall be provided with an acknowledgment number with which you can track the minor’s PAN card on the NSDL or UTIITSL website.

• Post verification, the minor’s PAN card will be mailed to the address specified in the form via registered post.

Online Process

• You can apply for a minor PAN Card online on the NSDL website
  (https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html)

• Search for Form 49 (for Indian residents) or Form 49A (for Indians not residing in India) to apply for a minor’s PAN card on the NSDL site.

• Select the appropriate category and fill out the requisite personal information.

• Upload the minor’s photograph and other requisite documents. The supporting documents required for a minor’s PAN card are mentioned in the form's guidelines.

• 5. Make the online processing fee payment with your preferred mode of payment from the given list and click the ‘Submit’ button

• An acknowledgment number is generated that you may use to track the status of the minor’s PAN card online.

• Enclose all the required documents (if not uploaded already) along with the demand draft (if this is chosen as a mode of payment) in an envelope and post it to the following address. Address the attached envelope with the words “APPLICATION FOR MINOR PAN” and the “Acknowledgement Number”.
  
  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.

• Upon the successful verification of the application, the PAN card will be sent to the mentioned address within 10-15 working days.