Minor PAN Card - Check Online & Offline Application Process

A Permanent Account Number (PAN) is a ten‑digit alphanumeric code issued by the Income Tax Department to track all taxable transactions of an individual or entity. Most people associate PAN cards with adults, but children under 18 can also hold their own minor PAN card. Under the Income Tax Act, a parent or legal guardian may apply for a PAN on behalf of a minor for reasons such as opening a bank account, investing in the child’s name or naming the child as a nominee on financial products. A minor PAN card is not just an identification document; it facilitates early financial inclusion and remains valid for life even after the holder becomes an adult.

Why Minors Need a PAN Card

• Investment and savings – If parents or guardians wish to invest in their child’s name or open a bank or deposit account, the minor must have a PAN. Financial institutions insist on a PAN to comply with know‑your‑customer (KYC) norms.

• Nominee or joint holder – When a minor is nominated for mutual funds, shares, insurance policies or other financial products, a PAN is required to establish identity and avoid legal disputes later.

• Permanent record – A minor’s PAN remains the same throughout life, even when the individual turns 18 and updates the card to include their signature and photograph.

• Tax compliance – Although minors’ income usually gets clubbed with their parent’s income, certain types of income (e.g., salary from skills or talent) may be taxed in the minor’s own hands. Having a PAN simplifies tax reporting in such cases.

Who Can Apply

Only a parent or legal guardian can apply for a minor PAN card; minors themselves cannot sign or submit the application. The guardian must provide their own identification and address documents along with the minor’s proof of age. The process is the same for Indian citizens and for non‑resident Indians (NRIs) or foreign nationals, although NRIs need to submit additional attested documents. A minor PAN card does not have the holder’s photograph or signature; instead, it carries the guardian’s signature until the minor becomes an adult.

Documents Required

When applying for a minor’s PAN card, the guardian’s proof of identity and address are accepted as the minor’s documents. However, proof of the minor’s date of birth must be provided separately. Below is a list of acceptable documents:

Proof of Identity (any one)

• Aadhaar card or Aadhaar print‑out

• Ration card with the applicant’s name

• Passport

• Driving licence

• Government‑issued photo ID such as voter ID or pensioner card

• Certificate of identity signed by a Member of Parliament/Legislative Assembly, Municipal Councillor or Gazetted Officer

• Bank certificate on official letterhead with photograph and account details

Proof of Address (any one)

• Aadhaar card, passport or driving licence

• Voter’s ID card or post office passbook

• Property registration document or latest property tax assessment order

• Domicile certificate or employer’s certificate

• Accommodation allotment letter issued by central/state government

• Utility bills: electricity, landline phone/broadband, water or gas bills

• Bank, depository or credit card statement not older than three months

For NRIs, copies of bank account statements in the country of residence or Non‑Resident External (NRE) account statements (not older than three months) are accepted as address proof. These documents must often be attested by the Indian Embassy or consulate.

Proof of Date of Birth (any one)

• Birth certificate issued by municipal authority or registrar of births and deaths

• Passport

• Aadhaar card

• Mark sheet or matriculation certificate from a recognised board

• Government‑issued photo ID card

• Domicile certificate or affidavit sworn before a magistrate stating the minor’s date of birth

Additional Notes

• For minors living abroad, consularised or apostilled copies of documents may be required.

• A photograph is not required on a minor’s PAN card, as the card will display the minor’s name but not their photo or signature.

• Guardians must sign the form on behalf of the minor; minors should not sign or provide a thumb impression.

How to Apply Online (Indian & NRI Minors)

Applying online is the most convenient option. Below is a step‑by‑step guide adapted from official tax portals and authoritative financial guides.

1. Visit the authorised PAN service portal. Open the NSDL (now called Protean eGov) or UTIITSL portal for PAN services. Choose ‘New PAN – Indian Citizen (Form 49A)’ for Indian minors or ‘New PAN – Foreign Citizen (Form 49AA)’ for foreign or NRI minors.

2. Select the submission mode. You can choose:

   • Physical mode – Fill the form online and post the documents to the PAN services unit.

   • e‑KYC/e‑Sign – If the minor and guardian’s Aadhaar details are updated, the form can be authenticated via OTP and e‑sign without sending physical documents.

   • Scan and upload – Upload scanned images of documents and sign digitally.

3. Fill out the form. Enter the minor’s full name, date of birth, Aadhaar number (if available), residential address and other personal details. Provide the guardian’s details including name, relationship and PAN. Ensure there are no spelling errors or overwriting. Use block letters and black ink when filling offline portions.

4. Upload documents. Upload scanned copies of the minor’s age proof and the guardian’s identity and address proofs. Also upload the minor’s photograph if the portal requests it (some digital modes still require a photo).

5. Pay the application fee. Fees depend on whether a physical card or e‑PAN is chosen and whether the communication address is within India or overseas. As per the latest schedule, the fee for an Indian address is around ₹107 for a physical card and ₹72 for an e‑PAN only. For addresses outside India, fees range from ₹1,017 for physical mode to ₹66 for e‑PAN via email. Online payment can be made via debit card, credit card, net banking or demand draft.

6. Submit and note the acknowledgement. After submitting the form and payment, a 15‑digit acknowledgment number is generated. Save this number to track the status of your application. If you chose physical mode, print the acknowledgment, affix photographs, sign it and post it along with the documents to the address specified on the portal. The package should be marked with “Application for PAN” and the acknowledgment number.

7. Track your application. Use the acknowledgment number on the PAN services portal to check the status. Once processed and approved, the minor’s PAN card will be mailed to the registered address within 10–15 working days for Indian addresses.

Online Application for NRI Minors

The process is similar for minors who are non‑resident Indians (NRIs) or foreign citizens. However, documents must often be attested by the Indian Embassy or consulate or apostilled in the country of residence. Proof of identity can include passport or driving licence, and proof of address can include a bank account statement in the country of residence or NRE bank statement not older than three months. Fees for overseas addresses are higher due to international courier charges.

How to Apply Offline

An offline application can be completed through any PAN facilitation centre. This method suits applicants who prefer physical paperwork or lack reliable internet. Follow these steps

Obtain Form 49A. You can collect the PAN application form from a Tax Information Network (TIN) facilitation centre, UTIITSL office, or download it and print it. For NRI minors, use Form 49AA.

1. Fill out the form. Use block letters and black ink; tick the box indicating the application is for a minor. Fill in the minor’s details exactly as they appear in supporting documents. Do not leave mandatory fields blank. Photograph space is optional for minors.

2. Attach documents. Include photocopies of the minor’s date‑of‑birth proof and the guardian’s identity and address proofs. Self‑attest the photocopies and sign the form on the minor’s behalf. For NRIs, ensure documents are attested by appropriate authorities.

3. Submit the form. Take the form and documents to the nearest PAN centre or authorised agent. Pay the applicable fee (similar to online fees) via cash, demand draft or other accepted methods. Receive the acknowledgment receipt for tracking.

4. Tracking and delivery. After verification, the PAN card will be mailed to the address specified in the form. Delivery typically takes two to three weeks within India.

Updating a Minor PAN Card When the Minor Turns 18

When a minor reaches 18 years of age, the existing PAN card must be updated to include their photograph and signature. The PAN number remains the same; only the card details change. A simplified process is available:

1. Choose the correct form: use Form 49A for Indian citizens or Form 49AA for foreign citizens. Select the option for “Changes or Corrections in existing PAN data/Reprint of PAN card.”

2. Fill in the new details. Provide the existing PAN number, updated name (if changed), photograph and signature. Tick boxes for “Photo Mismatch” and “Signature Mismatch” to indicate changes.

3. Upload documents. Supply proof of identity, address and date of birth (as before). Upload the new photograph and signature.

4. Submit and pay fees. Fees are similar to a new application (around ₹107 for an Indian address).

5. Receive new card. After verification, a new PAN card bearing the holder’s photograph and signature will be delivered.

Fees and Charges

The cost of obtaining a minor PAN card depends on the mode of application and whether the address is in India or abroad. According to current fee schedules and tax experts:

Mode of submission

Mode of PAN card dispatch

Applicable fee (₹)

Remarks

Offline/Online (Physical Mode)

Physical PAN card dispatched within India

107

Includes GST and dispatch charges.

Offline/Online (Physical Mode)

Physical PAN card dispatched outside India

1017

Higher fee due to overseas courier.

Offline/Online (Physical Mode)

e‑PAN sent via registered email ID

72

Only a digital PDF is provided.

Online (Paperless/Digital Mode)

Physical PAN card dispatched within India

101

Slightly lower since documents are uploaded digitally.

Online (Paperless/Digital Mode)

Physical PAN card dispatched outside India

1011

Digital submission but physical card couriered overseas.

Online (Paperless/Digital Mode)

e‑PAN via email only

66

Cheapest option; digital copy only.

Note: Fees may change; always check the official portal before applying.

Important Tips and Points to Remember

• Guardian’s signature: The minor should not sign or affix a thumb impression on the application form; only the guardian signs.

• No photograph on minor PAN: The PAN card issued bears the minor’s name but not the photograph; it will be signed by the representative assessee until the minor reaches adulthood.

• Reapply at age 18: Once the minor turns 18, they should apply for corrections or reprint to update the photograph and signature.

• Foreign documents: For minors living abroad, tax authorities may require consularised copies of documents.

• Investments and taxation: Minor PAN is useful for investments, opening bank accounts and making financial transactions in the child’s name Even though minors’ incomes are usually clubbed with their parents’, a PAN ensures compliance if the minor has independent earnings.