How to Apply PAN Card for Minor

A Permanent Account Number (PAN) is a unique 10-digit alphanumeric identifier issued by the Income Tax Department of India. While typically associated with adults engaged in financial transactions, a PAN card for a minor—any individual under the age of 18—is not only permissible but often essential for managing financial assets, opening bank accounts, receiving investments, or claiming tax benefits. Applying for a PAN card for a minor ensures compliance with legal and financial frameworks, facilitates smooth inheritance processes, and prepares the child for future financial independence. Despite common misconceptions, the process is straightforward, well-defined, and accessible through both online and offline channels. This guide provides a comprehensive, step-by-step walkthrough on how to apply for a PAN card for a minor, along with best practices, essential tools, real-life examples, and answers to frequently asked questions.

Step-by-Step Guide

Applying for a PAN card for a minor requires specific documentation and adherence to procedural guidelines set by the Income Tax Department. Unlike adult applications, the minor’s parent or legal guardian must act as the applicant on their behalf. Below is a detailed, sequential guide to ensure a successful application.

Understand Eligibility Criteria

Before initiating the application, confirm that the child qualifies for a PAN card. Any individual under the age of 18 is considered a minor and is eligible to hold a PAN card. There is no minimum age limit—infants and toddlers can be issued a PAN card if there is a valid financial reason, such as receiving gifts, royalties, interest income, or being a beneficiary of a trust or investment account. The applicant must be an Indian citizen or a person of Indian origin residing abroad with valid documentation.

Gather Required Documents

Accurate documentation is critical. Incomplete or incorrect documents are the most common reason for application rejection. The following documents are mandatory:

• Proof of Identity (POI) of the minor: Birth certificate, school ID card, or Aadhaar card (if available). If the minor does not have an Aadhaar, a birth certificate issued by a municipal corporation or hospital is acceptable.
• Proof of Address (POA) of the parent/guardian: This can be any government-issued document in the parent’s name, such as an Aadhaar card, passport, driving license, voter ID, or utility bill (electricity, water, or telephone) not older than three months.
• Proof of Date of Birth (DOB) of the minor: Birth certificate is the primary document. If unavailable, a school leaving certificate or a certificate from a recognized educational institution may be accepted.
• Photograph of the minor: A recent, clear, color photograph with a white background. The image must show the child’s full face, with no hats, glasses, or obstructions.
• Proof of relationship between minor and guardian: Birth certificate (which lists parent names) or an affidavit sworn before a notary public stating the guardianship relationship. If the guardian is not a biological parent, additional legal documentation (such as court-appointed guardianship papers) is required.

Ensure all documents are clear, legible, and unaltered. Scanned copies must be in PDF or JPEG format, not exceeding 100 KB in size for online submissions.

Choose Application Mode: Online or Offline

The Income Tax Department offers two methods to apply: online via the NSDL or UTIITSL portals, or offline by submitting Form 49A at authorized centers. The online method is recommended for its speed, tracking capability, and reduced risk of errors.

Apply Online via NSDL Portal

Follow these steps to apply through the NSDL website:

1. Visit the official NSDL PAN portal at https://www.tin-nsdl.com.
2. Click on “Apply Online” and select “PAN – New Application (Form 49A)”.
3. Under “Type of Applicant,” choose “Minor.”
4. Fill in the minor’s details: full name, date of birth, gender, and place of birth. Ensure the name matches exactly with the birth certificate.
5. Enter the parent/guardian’s details: full name, address, mobile number, and email. This information will be used for communication and verification.
6. Upload scanned copies of all required documents. Double-check file names and formats.
7. Review all entered information carefully. Any mismatch may lead to delays.
8. Select “Payment Mode.” The fee for Indian residents is ₹107 (inclusive of GST) for delivery within India. For international delivery, the fee is ₹1,017.
9. Complete payment using net banking, credit/debit card, or UPI.
10. After successful payment, a unique 15-digit acknowledgment number will be generated. Save this number for future reference.
11. Print the application form and sign it. If the minor is too young to sign, the parent/guardian must sign on their behalf with the notation “For minor: [Parent’s Name].”
12. Send the printed and signed form along with photocopies of supporting documents to the NSDL address provided on the portal within 15 days of submission.

Apply Offline via Form 49A

If you prefer the offline method:

1. Download Form 49A from the NSDL or UTIITSL website, or obtain a physical copy from authorized PAN centers, banks, or income tax offices.
2. Fill the form in block letters using a black ink pen. Ensure all fields are completed accurately.
3. Attach two recent passport-sized photographs of the minor.
4. Attach photocopies of all required documents (POI, POA, DOB, and relationship proof).
5. Sign the form in the designated space. For minors, the parent or guardian must sign and write “For minor: [Full Name].”
6. Pay the application fee via demand draft, cheque, or cash (as accepted at the center).
7. Submit the form at an authorized PAN service center. You will receive a receipt with an acknowledgment number.

Track Application Status

Once submitted, the application is processed within 15–20 working days. To track status:

• Visit the NSDL or UTIITSL website.
• Select “Track PAN Application Status.”
• Enter the 15-digit acknowledgment number and the minor’s date of birth.
• Click “Submit.”

You will receive updates on whether the application is under review, approved, or requires additional documents. If the status shows “Dispatched,” the PAN card will be delivered via speed post to the registered address within 3–5 days.

Receive and Verify the PAN Card

Upon receipt, verify the following details:

• Minor’s full name (as per birth certificate)
• Date of birth
• PAN number (format: ABCDE1234F)
• Photograph
• Parent/guardian’s name (as listed on the application)

If any discrepancy is found, immediately file a correction request via the NSDL portal under “Request for New PAN Card or/and Changes or Correction in PAN Data.” Do not delay—errors in name or DOB can cause complications in future financial dealings.

Best Practices

Applying for a PAN card for a minor involves several nuances that can be easily overlooked. Adhering to best practices ensures a seamless, error-free process and avoids unnecessary delays or rejections.

Use Official Portals Only

Only use the official NSDL (https://www.tin-nsdl.com) or UTIITSL (https://www.utitsl.com) websites. Avoid third-party websites that may charge extra fees or collect personal data under false pretenses. Always verify the URL and look for the HTTPS protocol and official government seals.

Match Names Exactly

The minor’s name on the PAN application must match the name on the birth certificate or school records. Avoid using nicknames, initials, or abbreviations. For example, if the birth certificate reads “Rohan Kumar Sharma,” the PAN application must not use “R.K. Sharma” or “Rohan S.”

Keep Digital and Physical Copies

Always maintain a digital backup of all uploaded documents and a physical copy of the submitted form and acknowledgment receipt. These may be required for future reference, such as when opening a minor’s bank account or filing tax returns on their behalf.

Apply Early

There is no legal obligation to obtain a PAN card for a minor at birth. However, if you anticipate the child receiving income (e.g., from fixed deposits, mutual funds, or inheritance), it is advisable to apply as early as possible. Delaying the process may lead to complications when the child turns 18 and needs to link the PAN to existing financial accounts.

Update Information When the Minor Turns 18

Once the child reaches the age of 18, they become a major and must update their PAN card to reflect their independent status. This includes removing the parent’s name from the record and updating the signature. The process is simple and can be completed online via the NSDL portal under “Change/Correction in PAN Data.”

Link PAN with Aadhaar

As per government mandates, all PAN cards must be linked to an Aadhaar number. While minors are not required to have an Aadhaar to apply for PAN, it is strongly recommended to apply for an Aadhaar card as soon as possible. Once obtained, link it to the PAN through the Income Tax e-Filing portal. Failure to link may result in the PAN becoming inoperative.

Do Not Use Parent’s PAN for Minor’s Income

Some parents mistakenly use their own PAN to report income earned by the minor (e.g., interest from a fixed deposit). This is incorrect. The minor must have their own PAN. Income earned by a minor is subject to clubbing provisions under Section 64(1A) of the Income Tax Act, but it must still be reported under the minor’s PAN, not the parent’s.

Ensure Document Authenticity

Forged or tampered documents will result in immediate rejection and may trigger legal consequences. Always use original, government-issued documents. If a document is in a regional language, provide a certified English translation.

Tools and Resources

Several digital tools and official resources can simplify the PAN application process for minors and help you avoid common pitfalls.

Official Government Portals

• NSDL e-Gov PAN Portal: https://www.tin-nsdl.com – Primary platform for online applications, status tracking, and corrections.
• UTIITSL PAN Portal: https://www.utitsl.com – Alternative official portal with identical functionality.
• Income Tax e-Filing Portal: https://www.incometax.gov.in – For linking PAN with Aadhaar and filing returns on behalf of the minor.

Document Scanning Tools

High-quality scans are essential. Use free tools like:

• Adobe Scan (Mobile App): Automatically crops and enhances document images.
• CamScanner: Converts photos into PDFs with OCR capabilities.
• Google Drive Scan: Built-in scanner in the Google Drive app for quick uploads.

Ensure scanned files are under 100 KB and in JPEG or PDF format. Use the “Reduce File Size” option in Adobe Acrobat or online tools like Smallpdf to compress images without losing clarity.

Document Verification Apps

Before submission, verify document validity using:

• Aadhaar Verification Portal: Check if the parent’s Aadhaar is active and linked to the correct mobile number.
• Birth Certificate Verification: Contact the local municipal corporation or hospital to confirm the authenticity of the birth certificate if it is old or handwritten.

Checklist Templates

Download printable checklists from NSDL’s website or create your own using Google Docs. A sample checklist includes:

• Minor’s birth certificate (original + photocopy)
• Parent’s Aadhaar card (original + photocopy)
• Minor’s photograph (2 copies)
• Proof of relationship (affidavit or birth certificate)
• Payment receipt
• Printed and signed Form 49A

Mobile Apps for Tracking

Use the NSDL PAN app (available on Android and iOS) to track application status, receive SMS alerts, and store digital copies of your documents securely.

Legal and Tax Advisory Resources

For complex cases (e.g., guardianship by non-parents, NRIs, or minors with foreign citizenship), consult:

• Chartered Accountants (CAs) specializing in tax planning for minors.
• Legal aid services through state bar associations for guardianship documentation.
• Ministry of Finance publications on income clubbing rules under Section 64(1A).

Real Examples

Real-world scenarios illustrate how the PAN application process works in practice and highlight common challenges and solutions.

Example 1: Infant with Fixed Deposit

Sunita and Arjun opened a fixed deposit of ₹5 lakh in their daughter Aanya’s name (age 8 months). The bank required a PAN card to avoid TDS deduction at 20%. They applied online via NSDL using:

• Aanya’s hospital-issued birth certificate (POI and DOB)
• Sunita’s Aadhaar card (POA)
• Aanya’s photograph taken at home (white background, no accessories)
• An affidavit notarized by a local lawyer confirming Sunita as legal guardian

The application was approved in 14 days. The PAN card was delivered to their home address. They linked it to the bank account and submitted Form 15G annually to claim TDS exemption, as Aanya’s income was below the taxable limit.

Example 2: Minor Beneficiary of a Trust

Mr. Rao, a widower, established a trust for his 12-year-old granddaughter, Meera. The trust received ₹3 lakh annually in dividends. To comply with tax laws, Meera needed a PAN card. Her mother, who was not the legal guardian, applied on her behalf. They submitted:

• Meera’s school ID card and birth certificate
• Mr. Rao’s passport and trust deed
• A court order appointing Mr. Rao as legal guardian

Since the guardian was not the biological parent, the NSDL portal flagged the application for manual verification. They received an email requesting the court order. Once uploaded, the application was approved within 18 days.

Example 3: NRI Minor with Indian Origin

Riya, a 5-year-old girl living in the USA with Indian parents, was granted a PAN card to receive rental income from a property in Mumbai. Her parents applied using:

• Her US birth certificate (translated and notarized)
• Her father’s Indian passport and OCI card
• A letter from the property management company confirming rental income
• Proof of Indian origin (grandparents’ Indian passports)

They selected “Overseas” as the communication address and paid the higher fee. The PAN card was dispatched to their US address via courier and arrived in 21 days.

Example 4: Correction After Rejection

Mr. Patel applied for his son’s PAN but mistakenly wrote the DOB as 15/03/2018 instead of 15/03/2019. The application was rejected with the reason: “Date of Birth mismatch with birth certificate.” He:

• Retrieved the original birth certificate
• Reapplied online, correcting the DOB
• Uploaded the same birth certificate as proof
• Selected “Correction in Existing Application” on the portal

His corrected application was approved in 12 days. He learned to cross-verify all dates before submission.

FAQs

Can a newborn get a PAN card?

Yes. There is no minimum age requirement. A PAN card can be applied for immediately after birth using the birth certificate as proof of identity and date of birth.

Is a PAN card mandatory for minors?

No, it is not mandatory unless the minor has taxable income, receives financial gifts above ₹50,000, or holds bank accounts, fixed deposits, or mutual funds. However, it is highly recommended for financial planning.

Who can apply for a minor’s PAN card?

The minor’s parent (mother or father) or legal guardian can apply. If neither is available, a court-appointed guardian may apply with supporting legal documentation.

Can a minor’s PAN card be used for banking?

Yes. Banks allow minors to open savings accounts with a PAN card. The account will be operated by the parent or guardian until the child turns 18.

Do I need to submit the original documents?

No. Only self-attested photocopies are required for online applications. For offline applications, submit photocopies along with originals for verification at the center.

What if the minor’s name is different in Aadhaar and birth certificate?

Use the name as per the birth certificate for the PAN application. After obtaining the PAN, update the Aadhaar card to match the PAN name through the UIDAI portal.

Can I apply for PAN without Aadhaar for a minor?

Yes. Aadhaar is not mandatory for minors. A birth certificate, school ID, or other government-issued ID can be used as proof of identity and date of birth.

How long does it take to get a PAN card for a minor?

Typically 15–20 working days from the date of submission. Online applications are faster than offline ones. International deliveries may take up to 30 days.

Can a minor’s PAN be linked to a parent’s PAN?

No. Each individual must have a unique PAN. However, the parent’s PAN is used for communication and tax reporting purposes under clubbing provisions.

What happens when the minor turns 18?

The minor must update their PAN card to reflect their status as a major. This includes adding their signature and removing the guardian’s name. The PAN number remains the same.

Is there a fee for correction after issuance?

Yes. A fee of ₹107 applies for any changes, including name, DOB, or address corrections. Payment can be made online during the correction request.

Can a foreign citizen apply for a minor’s PAN in India?

Only persons of Indian origin (PIO) or Overseas Citizens of India (OCI) can apply for a PAN card for a minor. Full foreign nationals are not eligible unless they have taxable income in India.

Can I apply for PAN for multiple minors at once?

Yes. Each minor requires a separate application. However, you can submit multiple applications in one session using the same parent/guardian details.

Conclusion

Applying for a PAN card for a minor is a simple yet vital step in securing the child’s financial future. Whether the child is receiving gifts, earning interest, or inheriting assets, having a PAN card ensures compliance with tax laws and facilitates seamless financial management. The process, while requiring attention to detail, is designed to be accessible and user-friendly through official online portals and authorized service centers. By following the step-by-step guide, adhering to best practices, utilizing recommended tools, and learning from real-world examples, parents and guardians can navigate the system with confidence. Remember, the key to success lies in accuracy, documentation, and timeliness. Do not delay—apply early, verify details meticulously, and update records as your child grows. A PAN card for a minor is not merely a document; it is the foundation of financial literacy, responsibility, and independence in the digital economy.