Yes, individuals can apply for Permanent Account Number for a minor child without any hassle. Minor is a person who is below the age of 18 years.
However, minor cannot apply for pan card directly. Parents, guardian or representative assessee's of minor can apply for PAN card.
In case, where minor is made nominee in any investments such as stocks, real estate, mutual funds PAN card is mandatory.
Documents needed to apply for minor PAN card
a. Aadhaar Card issued by the Unique Identification Authority of India; or
b. Elector's photo identity card or
c. Driving License or
d. Passport or
e. Ration card
f. Proof of date of birth
g. 2 Photo graphs of minor
In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant.
For minor applicant, Aadhaar of minor should be mentioned in the application form not the representative assessee's Aadhaar number.
There is no separate procedure or form to apply for minor pan card.
Visit NSDL or UTITSL
- Select Individual Category
- Fill in all compulsory info (Instructions)
- Fill range code, area code ( Click for details)
- Submit online application edit if necessary
- On confirmation, an acknowledgment will be displayed.
- Save and print this acknowledgment.
- After submission Paste your color photograph.
- Sign the acknowledgment Payment.
Payment can be made either by Demand Draft Cheque Credit Card / Debit Card Net Banking.
The acknowledgement duly signed, affixed with photograph along with Demand Draft, if any, and proof of identity & proof of address Individuals, HUFs, Body of Individuals.
Application to be sent to
NSDL 'Income Tax PAN Services Unit,
NSDL e-Governance Infrastructure Limited,
5th floor, Mantri Sterling,
Plot No. 341, Survey No. 997/8,
Near Deep Bungalow Chowk, Pune - 411016'
As per the Income Tax law, income of minor child earned from manual work or any activity which involves application of skill, knowledge, talent, experience, etc. will not be clubbed with the income of his/her parent.
However, addition from such income will be clubbed with the income of parent of such minor. Income of minor will be clubbed along with the income of that parent whose income (excluding minor's income) is higher.