The Income Tax Department on May 8, 2025 launched an e-campaign about the importance of having a Permanent Account Number (PAN) card. In the light of this e-campaign, it’s important to know all about PAN and especially how young individuals, especially those under 18 years of age can get one. To give you a brief overview, minors can apply for a PAN card with their parents or guardian as their representative, and this is applicable even if the minor is a Non-resident Indian (NRI).Read below to get all the necessary information about how minors (those under age of 18) can apply for a PAN card, even if they are an NRI and how much it costs.
Can Minors apply and get a PAN card?
According to Chartered Accountant Abhishek Soni, co-founder, Tax2Win, “There is a misconception that a PAN card is only required by individuals above age 18. The minor PAN card is also issued especially for financial transactions, opening bank accounts and making investments under the minor’s name.”
How can minors get a PAN card in India?
According to Sanjoli Maheshwari, Executive Director, Nangia Andersen LLP, Minors cannot apply for a PAN card directly on their own. “The parents, guardians or Representative Assessee have to apply for the minor PAN card.”
The procedure for applying for a PAN card can be hybrid, involving both online and offline physical submission in both the situations – minor is NRI living abroad or minor is Indian resident living in India. Alternatively, if you upload all the documents in the required format and size, then the process can be online for Indians resident minors.
“In both the modes (partial online and totally offline), the copy of originally signed application form along with all the necessary signed documents and minor’s photograph would be required to be furnished at the requisite PAN Centre,” says Maheshwari.“In case of online mode, the same is filled up online on the official website of NSDL and the supporting documents can either be uploaded online or can be sent via offline means to the PAN centre office. Whereas in case of offline procedure, the form is downloaded and filled up manually and all the necessary documents and minor’s photograph and deposition of requisite fee are enclosed with the application form,” she says.Maheshwari says that a PAN card issued to a minor can’t have the minor’s photograph or signature. “When the minor turns 18, he/she will need to apply for a new PAN card to get a card with his/her photograph and signature, however, the PAN number will remain the same,” she says.
Step-by-Step guide on how to apply for Minor’s PAN using Form 49A
Here’s a step-by-step guide on how to apply for Minor’s PAN:
- Step 1: Visit the NSDL website at https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html
- Step 2: Click on ‘New Application’ and then select the PAN type as ‘New PAN Indian Citizen ‘ (Form 49A) and the category as ‘Individual’.
- Step 3: Now type in the minor’s personal details and parent’s details like address and contact number and upload signature of the parent. Once done click on ‘Submit’. A new webpage will open which will ask for more details. Provide the details of the Representative Assessee (parent or guardian) who will sign the form on behalf of the minor and upload the photograph of the minor and the required documents.
- Step 4: Pay the required fees and then click on the ‘Submit’ button. After successful payment, an acknowledgement number will be issued.
“If opted for physical document verification, send the complete set to the address provided by the chosen service provider (NSDL Protean or UTIITSL) within 15 days of the online application. This deadline is mandatory to avoid rejection of the application,” says Soni.
https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html
Source: https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html
What are the documents required for a Minor’s PAN card?
The illustrative list of documents required for a Minor’s PAN card application are mentioned as under this table:
| Particulars | Minor is Non-Resident Indian, living abroad | Minor is Indian Resident, living in India |
| Proof of Identity (any one of the following) |
|
|
| Proof of Address (any one of the following) |
|
|
| Proof of Date of Birth (any one of the following) |
|
|
Source: Nangia Andersen LLP
“As such, in case of a PAN card applied for Minor living abroad, the tax authorities may ask consularised documents attested by the Indian embassy in the Country of residence while processing the application,” says Maheshwari.
What is the cost of a Minor’s PAN card?
According to Soni, the application fee costs Rs 107 if the communication address is in India.
Here’s a table showing the schedule of other charges (including GST):
| Mode of Application Submission | Mode of PAN Card Dispatch | Applicable Fee (Rs ) |
| Offline / Online (Physical Mode) | Physical PAN card dispatched within India | Rs 107 |
| Offline / Online (Physical Mode) | Physical PAN card dispatched outside India | Rs 1,017 |
| Offline / Online (Physical Mode) | e-PAN card sent via registered email ID | Rs 72 |
| Online (Paperless / Digital Mode) | Physical PAN card dispatched within India | Rs 101 |
| Online (Paperless / Digital Mode) | Physical PAN card dispatched outside India | Rs 1011 |
| Online (Paperless / Digital Mode) | e-PAN card sent via registered email ID | Rs 66 |
Source: Tax2Win
Important points to note about Minor’s PAN card
According to Soni, here are some important points to note about Minor’s PAN card:
- The minor should not sign or affix a thumb impression on the application form.
- The PAN card issued will bear the minor’s name and photograph but will be signed by the Representative Assessee until the minor reaches adulthood.
- Once the minor turns 18, they should apply for changes or corrections in existing PAN data/ . Reprint of PAN card with their signature and updated photograph.
- Minor’s PAN will not contain their signature.
- Once the child turns 18, a reapplication is required to update the photograph and signature.
