Minor PAN Card

Introduction

A Permanent Account Number (PAN) Card is a crucial identification number issued to every tax-paying citizen in India. It connects all taxable financial activities, enabling the government to track and record tax-related information for each PAN cardholder. While typically associated with adults, minors can also have a PAN card, which provides various benefits and is essential for certain financial activities.

Benefits of a Minor PAN Card

Applying for Minor PAN Card offers several advantages:

1. Investment Purposes: If investments are made in the minor’s name, the PAN card details must be provided.
2. Nominee in Financial Products: A PAN card is required if a minor is named as a nominee for property, shares, or other financial products.
3. Permanent Number: The PAN number is permanent and remains the same throughout the holder’s life, irrespective of changes in name or address.

How to Apply for a Minor PAN Card?

You can easily apply for a Minor PAN Card (for individuals below 18 years of age) either online or offline. A PAN Card is essential for minors involved in financial activities such as investments, opening bank accounts, or when parents wish to assign assets in their name.

The application process for a minor’s PAN card involves providing basic details and submitting relevant documents through either the NSDL (National Securities Depository Limited) or UTIITSL (UTI Infrastructure Technology and Services Limited) portals.

Eligibility for Minor PAN Card:

A parent or legal guardian must file the PAN card application on behalf of a minor (below 18 years).

The PAN remains valid for a lifetime, but it needs to be updated with the minor’s signature once they turn 18.

You may also want to know PAN Card Form 49AA

How to Apply for a Minor PAN Card Online?

You can apply online using either the NSDL or UTIITSL portal. Below is a step-by-step guide for both options:

Step-by-Step Process (NSDL Portal):

1. Visit the NSDL Portal:

Go to the NSDL e-Governance website at: https://eservices.nsdl.com/

2. Select Application Type:

• Click on “Apply for New PAN”.
• Select Form 49A for Indian citizens.

3. Fill in the Form:

• In the application form, fill in details like the minor’s name, date of birth, gender, and parent/guardian’s name.
• Ensure the Parent/Guardian’s Name is mentioned, as they will be responsible for the minor until they turn 18.
• Provide the minor’s residential address and other personal details.

4. Upload Documents:

Upload scanned copies of the required documents (discussed below in detail):

• Proof of Identity
• Proof of Address
• Proof of Date of Birth

These documents must be in the minor’s name, and if unavailable, documents of the parent/guardian can be used.

5. Pay Fees:

• Pay the applicable fee using credit/debit card, net banking, or demand draft.
• The fee is ₹107 (if the communication address is within India) and ₹1,117 (if the communication address is outside India).

6. Acknowledge and Submit:

• Once you’ve filled in the form and uploaded the documents, submit the application.
• After submission, an acknowledgment number will be generated, which you can use to track the application status.
• Print the acknowledgment receipt.

7. Courier Supporting Documents:

• After submission, sign the acknowledgment form and send it to the NSDL office, along with copies of the uploaded documents and the minor’s photograph.
• The envelope should be titled “APPLICATION FOR PAN – Acknowledgement Number”.

Step-by-Step Process (UTIITSL Portal):

1. Visit the UTIITSL Portal:

• Go to https://www.pan.utiitsl.com/PAN/index.html

2. Choose PAN Card Option:

• Select PAN Card for Indian Citizen/NRI.

3. Fill in Form 49A:

• Complete Form 49A, entering the minor’s personal details, including name, date of birth, and guardian’s details.

4. Upload Documents and Photo:

• Upload the necessary documents and the minor’s recent passport-sized photograph.

5. Fee Payment:

• Pay the applicable fee using available options like net banking, debit/credit cards, or UPI.

6. Submission and Acknowledgment:

• Submit the form and note down the acknowledgment number for future reference.

7. Send Documents:

• Send the acknowledgment form along with the required documents to the UTIITSL office.

You may also want to know PAN Card Eligibility

How to Apply for a Minor PAN Card Offline?

To apply offline, you need to submit the physical form along with the required documents.

Step-by-Step Process (Offline):

1. Obtain the PAN Application Form:

• Visit any nearby PAN facilitation center or download Form 49A from the NSDL or UTIITSL website.

2. Fill in the Application:

• Complete the form with all required details, including:
• Minor’s full name, date of birth, residential address.
• Parent/Guardian’s details (as they will be responsible for the minor until adulthood).

3. Attach Required Documents:

• Attach photocopies of the supporting documents for the minor (discussed below).
• The minor’s photograph should be pasted in the designated area of the form.

4. Submit the Application:

• Submit the completed form along with the supporting documents at any authorized PAN application center (UTIITSL or NSDL office).

5. Pay Fees:

• Pay the processing fee by cash or demand draft at the PAN center.

6. Receive Acknowledgment:

• Once the form is submitted, you will receive an acknowledgment number, which you can use to track the status of the PAN application.

Documents Required for a Minor PAN Card Application:

1. Proof of Identity (one of the following):

• Minor’s Birth Certificate.
• School Leaving Certificate.
• Passport of the minor.
• Aadhaar Card.

2. Proof of Address (one of the following):

• Aadhaar Card of the minor.
• Parent/Guardian’s passport.
• Parent/Guardian’s bank statement.
• Utility bills (electricity, water, gas) in the parent/guardian’s name.

3. Proof of Date of Birth:

• Birth Certificate of the minor.
• Passport of the minor.

4. Photograph:

One recent passport-sized photograph of the minor.

Important Points to Remember:

• Signature: Since the minor cannot sign the PAN card, the parent or guardian must sign the form on behalf of the minor.
• Guardian’s PAN: It is essential that the guardian’s PAN details are also submitted, as they will be responsible for handling the financial transactions for the minor.
• PAN for Minor Use: Although minors don’t usually have taxable income, having a PAN is beneficial for future investments, opening a bank account, and applying for scholarships.

Updating Minor PAN Card Upon Reaching Adulthood

When a minor turns 18, the PAN card must be updated to reflect their status as a major. The steps to update the Permanent Account Number card are as follows:

1. Form Submission: Fill out Form 49A (for Indian citizens) or Form 49AA (for foreign citizens) with updated information.
2. Document Submission: Provide updated documents, including a new photograph and proof of address.
3. Payment of Fees: Pay the applicable fee based on the communication address.
4. Acknowledgement: An acknowledgement number will be issued after payment, which can be used for tracking.
5. Verification and Issuance: The updated PAN card will be sent to the applicant’s address after verification.

Documents Required to Apply for Juvenile PAN Card

According to the Income Tax Act, the minor’s parents or guardians can apply for a PAN card on their behalf.

For documentation, the address and identity proof of one parent or guardian serves as the minor applicant’s proof of address and identity. However, if Aadhaar is used as proof of residence, date of birth, or identity, the minor’s Aadhaar must be entered in the application form, not the parent or guardian’s.

When applying for a PAN card for a juvenile, keep the following documents on hand:

Types of Proof

Identity Proof

• 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 Central Government Health Service card Photo ID for the Contributory Health Scheme
• The original certificate of identification, signed by a Member of Parliament, a Member of the Legislative Assembly, a Member of the Legislative Council, or a Gazetted Officer
• The actual bank certificate on the official letterhead of the issuing bank’s branch, together with the applicant’s bank account number and an attested photocopy

Address Proof

• As evidence of address, a guardian must produce a copy of any of the following documents:
• Aadhaar Card
• Passport
• Driving License
• Voter’s ID Card
• Post office passbook
• Property registration document
• Latest property tax assessment order
• Domicile certificate
• The original address certificate signed by a Member of Parliament, a Member of the Legislative Assembly, a Municipal Councilor, or a Gazetted official
• Original certificate from the employerAccommodation allotment letter issued by the Central or State Government
• Electricity bill
• Landline telephone or broadband connection bill
• Water bill
• Consumer gas connection card or the book or piped gas bill
• Bank account statement
• Depository account statement
• Credit card statement

Age Proof

• Birth Certificate
• Passport
• Aadhaar Card
• Recognized board mark sheet
• A domicile certificate granted by the government results in the issuance of a photo ID card.
• Photo ID for the Central Government Health Service Scheme
• Ex-servicemen Photo ID for the Contributory Health Scheme
• An affidavit is sworn in front of a magistrate and states the date of birth.

Conclusion

The Minor PAN Card serves as a crucial financial tool, offering various benefits and preparing the minor for any financial transactions. Applying for a PAN card for a minor is simple, and it’s recommended to get one if the minor is engaged in any financial activities like investments or property ownership.