Minor PAN Card – Process to Apply PAN Card for a Child
A PAN card is an exclusive identification number that is handed over to each taxpayer in India. It assists the government in tracing all money transactions that are associated with a taxpayer, making proper accounting of their tax activities.
It is a misconception that only those above the age of 18 years can apply for a PAN card. Nevertheless, the Income Tax Department has no age limit for applying for a PAN card. Therefore, even juveniles are eligible to apply for a PAN card.
What is a Minor PAN Card?
The minor PAN card is issued to individuals below the age of 18 years. A minor PAN card is used to open bank accounts, make investments, and conduct financial transactions in the minor’s name. A minor PAN card is issued without a photo or signature, as a minor is legally not allowed to sign the documents. This minor PAN card can be converted to a major PAN card once the individual attains majority, i.e., 18 years of age.
What is the Purpose of a Minor PAN Card?
The purposes of a minor PAN card are listed below -
- For kids below 5 years of age, the minor PAN card can be used as proof of identity.
- If you want to make your kid a nominee of your investments, it is mandatory to have a minor PAN card for your kid.
- If you want to make an investment in your child’s name, it is mandatory to have a minor PAN card.
- If the minor earns income through their own knowledge, skill, or talent, they must have a minor PAN card.
- If the child is earning, their income must be clubbed with their parents’ income under section 64(1A). The amount earned is taxable, and they are required to file an ITR and pay taxes.
What are the Documents Required to Apply for a Minor PAN Card?
Here are the key documents that you need to apply for a minor PAN card -
- The date of Birth (DOB) of a child should be enclosed with the application.
- The address proof of a representative assessee must be enclosed.
- A minor should not sign or affix a thumb impression in the PAN card application form.
- Identity proof of a representative assessee should be enclosed.
- A coloured photograph of the minor applicant should be affixed to the application form.
- The representative assessee must sign the application on behalf of the minor applicant.
What is the Process to Apply for a Minor PAN Card?
Minors cannot apply for a minor PAN card independently. The guardians, parents, or representative assessee must place the request either online or offline.
Online
- Step 1. Visit the official website of NSDL
- Step 2. Select the application type as “New PAN - Indian Citizen (Form 49A)” and the category as “Individual”.
- Step 3. Now, select the mode of submitting the documents for the PAN card.
- Step 4. Next, enter the personal details of the minor, the minor’s parents, address, and contact number, AO code, and the signature of the parent or guardian.
- Step 5. Upload the minor’s photograph and the documents required.
- Step 6. Proceed to pay the fee via a debit card, credit card, net banking, demand draft, etc, and click the ‘Submit’ button.
- Step 7. You will be given an acknowledgment number that can be used to track the status of the application.
- Step 8. Enclose all the required documents along with the demand draft if applying offline, and post it to the Pune address of the Income Tax PAN Services Unit.
Once the application is verified, the PAN card is sent to the address within 15-20 working days.
Offline
- Step 1. Download Form 49A from the official website of NSDL.
- Step 2. Fill in all the details as per the given instructions.
- Step 3. Attach a copy of the relevant documents that are required.
- Step 4. Attach two photographs of the minor child for whom you are applying for a minor PAN card.
- Step 5. Submit the application form, along with the required documents and the fees, to the nearest PAN centre.
Once the application is submitted, you will be provided with an acknowledgment number. You can use this number to track the status of your PAN card application.
What is the Fees for a Minor PAN Card?
The fees for a minor PAN card can vary based on the mode which you have used to submit the application. Given below is the table that provides the fees to be paid for getting a minor PAN card -
Mode of application submission | Mode of Dispatch of PAN card | Fees (Including GST) |
---|---|---|
PAN application submitted offline or online physically | Physical PAN card sent in India | Rs. 107 |
Physical PAN card sent outside India | Rs. 1,017 | |
PAN card application submitted online | Physical PAN card sent in India | Rs. 101 |
Physical PAN card sent outside India | Rs. 1,011 | |
PAN application submitted offline or online through the physical mode | e-PAN card sent to email ID | Rs. 72 |
PAN application submitted through online mode | e-PAN card sent to the email ID | Rs. 66 |
How to Convert a Minor PAN Card to a Major PAN Card?
When a minor becomes a major, he/she has to apply to get the minor PAN card updated to reflect the new changes. You must follow the steps mentioned below to convert a minor PAN card into a major PAN card -
- Step 1. Visit the official website of NSDL.
- Step 2. Select the application type as “changes/corrections in existing PAN data” and the category as “individual”.
- Step 3. Select the mode of submission of documents for the PAN card, and if a physical PAN card is required.
- Step 4. Enter the PAN number of the minor, name, gender, and date of birth. After this, select the photo mismatch and signature mismatch boxes to provide the photo and signature.
- Step 5. Enter the other necessary details to make the necessary changes in the PAN card.
- Step 6. Upload the necessary documents, including photos and signatures, and submit the application.
- Step 7. Make the required payment. An acknowledgement number is given that can be used to track the application for the PAN card
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Frequently Asked Questions
Q- What are the documents required for a Minor's PAN card application?
- Date of Birth (D.O.B) Proof of a child to be submitted along with the application.
- Address Proof of Representative Proof of Representative Assessee to be submitted.
- Identity Proof of Representative, Proof of Representative, Assessee to be submitted
- Minor passport-size Colour Photograph to be affixed in the Application Form
- Representative Assessee should sign on behalf of the minor in the application form
Note: Minor should not sign or Affix thumb impression in the application form
Q- What is the process of updating Minor Pan Cards upon becoming a Major?
When a minor becomes a major after attaining 18 years of age, it is mandatory for them to update their PAN card from minor to major. The new PAN card must include their photograph and signature. Here are the steps to convert a minor PAN card into a major -
- Step 1. Visit the official website of NSDL.
- Step 2. Select the application type as “changes/corrections in existing PAN data” and the category as “individual”.
- Step 3. Select the mode of submission of documents for the PAN card, and if a physical PAN card is required.
- Step 4. Enter the PAN number of the minor, name, gender, and date of birth. After this, select the photo mismatch and signature mismatch boxes to provide the photo and signature.
- Step 5. Enter the other necessary details to make the necessary changes in the PAN card.
- Step 6. Upload the necessary documents, including photos and signatures, and submit the application.
- Step 7. Make the required payment. An acknowledgement number is given that can be used to track the application for the PAN card
Q- What is the procedure to apply for a Minor PAN card if the Minor is an NRI and living abroad? Is it online or offline, or hybrid?
While a proper PAN card is made only when an individual attains the age of 18 years, minors can also obtain a minor PAN card for entering into financial transactions, making investments in their name, and opening bank accounts.
You can apply for a minor PAN card both online and offline. Here are the steps for applying for a minor PAN card if the minor is an NRI and living abroad -
- Minors cannot apply for a PAN card independently, and must be represented by a legal guardian, parents, or a representative assessee.
- A non-resident Indian can apply for a PAN card by submitting the Form No. 49A along with the documents and fees at the PAN application center of UTIITSL or Protean (Formerly NSDL Gov).
- He can also apply online through the website of UTIITSL or Protean.
- Select the option for “New PAN for Indian Citizens (Form 49A).
- Fill in the minor’s details and ensure accuracy
- Select the category as "Individual" and tick that the applicant is a minor.
- Enter the details of the parent or guardian (Representative Assessee) who will sign the PAN application on behalf of the minor.
- After filling out the form, you’ll receive an acknowledgment number.
- Print the receipt generated after submission.
- Affix the minor’s passport-sized photographs in the designated areas on the form.
- The Representative Assessee must sign the form on the minor’s behalf. The minor should not sign or provide a thumbprint.
- Enclose self-attested copies of all necessary documents as proof of identity, address, and date of birth.
- Dispatch the complete application set to the address of the chosen service provider (Protean or UTIITSL) within 15 days of submitting the online form. Missing this deadline may lead to rejection of the application.
Q- What is the procedure to apply for a Minor PAN card if Minor is Indian resident and is living in India? Is it online or offline or hybrid?
If the minor is an Indian resident living in India, the below-mentioned steps must be followed to apply for a PAN card -
Step 1: Visit the NSDL Website
- Go to the official NSDL PAN portal.
- Click on “Apply Online” and select “New PAN for Indian Citizen (Form 49A)”.
Step 2: Fill Out the Application Form
- Choose “Individual” as the applicant category.
- Enter the minor’s full name and the parent/guardian’s contact details (email and mobile number).
- Provide the residential address, state, district, and locality.
- Under applicant status, select “Minor”.
Step 3: Upload Required Documents
For the Minor:
- Proof of Identity (Birth Certificate or Passport)
- Proof of Address (Aadhaar, Passport, or utility bill in parent’s name)
- Proof of Date of Birth
- Two passport-size color photographs (to be affixed later on the printed form)
For the Parent/Guardian (Representative Assessee):
- Proof of Identity and Address (Aadhaar, PAN, Passport, etc.)
Note: The parent or guardian will sign the application on the minor’s behalf.
Step 4: Make the Payment
Pay the application fee of ₹107 (for communication address in India) using:
- Credit/Debit Card
- Net Banking
- Demand Draft
- Cheque
Step 5: Submit and Verify
- After submission, an Acknowledgment Number will be generated.
- Download and print the acknowledgment form.
- Affix the minor’s photographs in the designated areas.
- The parent/guardian must sign the form on behalf of the minor.
- Send the signed form along with copies of the documents to the NSDL office address mentioned on the acknowledgment form within 15 days of online submission.
Note: If NSDL does not receive the documents within 15 days, the application may be cancelled. - The PAN card will have the minor’s name and photo, but will not include their signature.
- Once the child turns 18, they must update their PAN details by submitting a request to add their own signature and updated photograph.

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