Minor PAN Card: Eligibility, Documents and Apply

Minor PAN Card: Eligibility, Documents and Apply

Every taxpaying citizen is allotted a unique identification in the form of a Permanent Account Number or PAN Card. The card links all the financial transactions of the holders and is used by the government to maintain records of all the important tax-related information

PAN card is generally applied by the citizen when they turn 18. However, Section 160 of the Income Tax Act grants the eligibility to minors to apply for a Minor PAN Card. The government body, Protean eGOV Technologies Limited, exclusively oversees the issuance of minor PAN cards to the eligible individual.  

What is a Minor PAN Card?

A PAN (Permanent Account Number) card is a unique identification number assigned by the Indian Income Tax Department to individuals and entities liable to pay taxes. It is a 10-digit alphanumeric code. It serves as proof of identity and income for various financial transactions like opening a bank account, buying property, applying for loans, filing income tax returns, and more. 

The PAN card contains the holder's name, photograph, date of birth, and PAN number, which must be quoted in all financial transactions to track and monitor tax payments.

A minor PAN card is a Permanent Account Number card issued to individuals who are below the age of 18 years.  A minor PAN card is issued to minors with a taxable income who must pay taxes. However, a minor cannot apply for a PAN card independently, and the application has to be made by their parent or guardian. The minor PAN card is similar to a regular PAN card and has a lifetime validity. Once the minor turns 18, the minor pan card update must reflect their new status.

What is The Age Limit For a Minor PAN Card? 

As per section 160, the minor pan card can be availed of by anyone below 18.  The Minor Pan Card can also be an identification proof on many platforms, irrespective of any change in name or address. 

Eligibility Criteria to Apply for a Minor PAN Card

The eligibility criteria to Apply for a minor PAN Card in India are listed below. 

  • A minor child can apply for a PAN card when their parents intend to make them a nominee of their financial products or investments or when they invest in their child's name.
  • A minor's income is usually clubbed with the parent's income and not taxable. However, they need a PAN card if they have earned income on their own, earned income through their skill, knowledge, and talent, or have physical disabilities.
  • A PAN card is also required when opening a bank account for the child or a Sukanya Samriddhi Yojana account for a minor daughter.

Documents Required to Apply for a Minor PAN Card

The table below showcases the essential minor PAN Card documents that facilitate the approval. 

Type of DocumentAcceptable Documents
Proof of Identity
  • Aadhaar card
  • Passport
  • ration card
  • driving licence
  • voter's ID card
  • photo ID card issued by the government
  • original certificate of identity signed by a Gazetted officer
Proof of Address
  1. Aadhaar card
  2. driving licence
  3. Passport
  4. post office passbook
  5. voter's ID card
  6. domicile certificate
  7. property registration document
  8. An original certificate of address signed by a Gazetted officer, Member of Parliament, Member of the Legislative Assembly, or Municipal Council.  
  9. A copy of any of the below documents 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
  • Birth certificate
  • Aadhaar card
  • Passport
  • photo ID card issued by the government
  • mark sheet of recognised board
  • domicile certificate
  • The affidavit was sworn before a Magistrate having the date of birth

Note: The parent or guardian's documents will be considered for proof of identity and address. However, the minor's document should be submitted for proof of birth. Suppose the Aadhaar card of the minor is selected as proof of address and identity. In that case, the Aadhaar card of the child should be submitted, not that of the parents or guardians.

Advantages of Applying for a PAN card for a Child

Applying for a PAN card for a child can offer several advantages, such as:

  • Easy Tax Compliance: If the child earns any taxable income, a PAN card makes it easier for the parent or guardian to file the tax return on their behalf.
  • Encourages Savings: A PAN card is required when parents open a bank account or invest in the child's name. This encourages parents to save for their child's future.
  • Identity Proof: A PAN card serves as an identity proof document for the child, which can be helpful when applying for various documents in the future.
  • Applying for Loans: When the child grows up and needs to apply for a loan, having a PAN card helps establish their credit history and makes the loan application process more manageable.
  • Nominee for Investments: A child can be made a nominee in investments, shares or other financial products by their parents. In such cases, having a PAN card makes the process smoother.
  • Investment Opportunities: A PAN card is required to invest in financial products like mutual funds, fixed deposits, and other tax-saving schemes. Having a PAN card for the child opens up investment opportunities for them.

Procedure to Apply for a Minor PAN Card

To apply for a minor PAN card, the parent or guardian of the child must follow a simple application process. The process includes filling out an application form, attaching the necessary documents, and submitting the application.

How to Apply For a Minor PAN Card Online? 

  1. Go to the official NSDL website.
  2. Choose "New PAN - Indian Citizen (Form 49A)" as the application type and "Individual" as the category.
  3. Fill out all the required details per the instructions in Form 49A.
  4. Upload the necessary documents and photographs.
  5. Pay the application fee using a debit card, credit card, demand draft, or net banking, and click "Submit."
  6. Note down the acknowledgement number provided to track the application status.
  7. If any documents were not uploaded, enclose them with the demand draft (if used as payment) in an envelope and send it to the Income Tax PAN Services Unit address in Pune.
  8. Once the application is verified successfully, the PAN card will be dispatched to the address mentioned within 10-15 working days.

How Can You Apply For a Minor PAN Card Offline? 

  • To apply for a minor PAN card, download Form 49A from the official NSDL website.
  •  Fill out the form with all necessary details according to the instructions provided
  • Attach the required documents and two photographs of the child, and apply along with fees to the nearest UTIITSL/NSDL office or TIN facilitation centre. 
  • After submission, an acknowledgement number will be given for tracking the application status, and upon successful verification, the PAN card will be dispatched to the address mentioned.

Procedure to update the PAN Card of a Minor on Becoming An Adult

The Procedure for a Minor PAN Card update is explained below. 

Step 1: Access the form titled ‘Request for new PAN card and changes or correction in PAN data' by clicking the link provided. 

Step 2: Fill in the existing PAN number, select the ‘photo mismatch’ and ‘signature mismatch’ boxes, and submit the form online.

Step 3: Print out the form and sign it. Attach two photographs.

Step 4: Along with the application form, submit an identity and address proof such as an Aadhaar card, passport, voter ID or bank account statement.

Step 5: Pay the fee of Rs 107 using internet banking or a credit/debit card.

Step 6: Alternatively, a demand draft of Rs 107 drawn in favour of NSDL-PAN can be attached to the application. Step 7: An acknowledgement number will be issued upon online form submission. The finalised application and required documents should be sent to the nearest NSDL or UTISL-approved centre.

What is the difference between a Minor PAN Card and a PAN Card?

The minor and Major PAN Cards can be utilised as a legitimate form of identification proof. The government can use the number featured on the card to track the financial transactions of the cardholder. However, there are some differences between a Minor PAN card and a major PAN card, which are as follows:   

Minor PAN Card Major PAN Card 
The photograph of the cardholder is absent in a Minor PAN card. The photograph of the cardholder is present on a Major PAN card. 
The minor pan card is issued to an individual under 18. An adult is not eligible to apply for the same. A major PAN card is given to individuals above the age of 18. A minor cannot apply for the same. 
The minor PAN cardholder is required to re-apply after attaining the age of maturity. The primary PAN card holder is not required to make any changes. 
The returns on investment linked to a minor pan card are not taxable to the cardholder barring certain cases. The government uses the PAN card as an instrument to oversee the financial transaction of the individual concerning taxes

 

Related Resource:
How to Link Aadhaar with PAN Card Online and Offline?
Duplicate PAN Card Overview: Who Can Apply?
Guide to Check UTIITSL PAN Card Status Online?

FAQ's About Minor PAN Card

Can a minor apply for a Pan card?

No, A minor has to attain the age of 18 to apply for a PAN card. However, they can apply for a Minor PAN card.

How to update the photo in a minor pan card?

The applicant can commence the update process once they turn 18 by filling out the form available in the NSDL Tax Information Network.

  • Select the tab for Online PAN application
  • Enter the PAN number 
  • And select the ‘Photo Mistmatch’ option on the form to adjust.

When can the cardholder change a minor to major in pan card?

The Minor Pan Cardholder can re-apply for a major PAN card after they attain the age of maturity, which is 18 years. 

How to update minor pan card to major online?

The concerned individual can commence the process by filling out the “Request for New Pan Card or Correction in PAN Data” form on the Tax Information Website on the NSDL.

Is a Pan card mandatory for opening a bank account for minors?

No, the minor doesn’t need to possess a PAN whilst opening a Banking account. The parent or guardian must fill out a normal account opening form on their behalf.

Can a minor obtain a pan card?

No, a minor cannot apply for a Pan Card. However, a Minor PAN card can be issued in their name.

Can a minor pan card holder file tax?

The minor must file taxes if they’re earning their own income. Although the parents of the minor are also eligible to file taxes on behalf of the minor. 

Can I use a Minor Pan Card for Trading?

Yes, in case a Demat Account is established in the name of the minor. They must possess a Minor Pan Card.  

Can Minor Pan Card be Used for Investments?

Yes, possession of a Minor PAN card is a mandatory requirement to be met if the investments are made in the name of the minor.

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