Every taxpayer in India receives a Permanent Account Number (PAN), a 10-digit unique identifying number that serves as their tax filing identifier. Anyone engaging in tax payments and other financial transactions must have a PAN card, which also functions as an official identifying document.
It’s interesting that minors can also apply for a PAN card. In India, there is no set age restriction for filing Income Tax Returns (ITRs), and even a minor may do so if their monthly income is over Rs. 15,000. The Income Tax Department does not enforce a minimum age restriction for acquiring a PAN card because having one is a necessity for submitting an ITR.
However, a minor’s PAN card does not have their signature or a picture on it, making it useless as identification. Once the child reaches the age of 18, they must file an application for a PAN card update.
Applying for a Minor PAN Card
Creating a PAN card for a minor in India involves a process that requires the assistance of a parent or guardian. Here are the steps to apply for a Minor’s PAN Card:
- Obtain the PAN Card Application Form:
- Visit the official website of the Income Tax Department of India or an authorized service provider to download the Form 49A.
- You can also get a physical copy of the form from your nearest UTIITSL or NSDL branch or PAN service center.
- Fill Out the Form:
- Complete the Form 49A with the minor’s details. The parent or guardian should sign on behalf of the minor.
- Attach Documents:
- Enclosed are supporting documents, including proof of identity, address, and date of birth. For a minor, a birth certificate or school certificate can be used as proof of date of birth.
- Attach two recent passport-sized photographs of the minor. One should be affixed to the application form in the space provided, and the other should be attached with a paper clip.
- Pay the processing fee. As of my knowledge cutoff date in September 2021, the fee for a PAN card application was Rs. 115 for Indian addresses and Rs. 1,020 for foreign addresses. Please check the latest fees on the official website.
- Submit the completed application form and documents to the nearest UTIITSL, NSDL, or PAN service center.
- The application will be verified, and the PAN card will be processed.
- Receive PAN Card:
- Once the application is processed and approved, the PAN card will be sent to the address mentioned in the application form.
It’s essential to note that the application form will contain the parent or guardian’s information, including their PAN card information, as the minor cannot sign the paper on their own. Until they turn 18, the parent or guardian is in charge of the minor’s PAN card; at that point, the minor can apply for a new PAN card with their updated information.