PAN Card For Children: Is It Mandatory? Learn How To Apply Easily

When designating your child as a nominee for your investments or opening a bank account in their name, a PAN card becomes necessary. This includes accounts like the Sukanya Samriddhi Yojana (SSY) for minor daughters.

Is a PAN Card Required for Children?

Under Section 160 of the Income Tax Act , there is no minimum age for obtaining a PAN card. This means minors, even those under five, can have a PAN card, but they cannot apply for it themselves. Instead, their parents or guardians must handle the application process.

When is a PAN Card Needed for a Child?

A PAN card is required in several scenarios:

• When investing in the child's name.
• When the child is named as a nominee for investments.
• For opening a bank account or an SSY account for the child.
• If the minor is working and needs to file an Income Tax Return (ITR).

How to Apply for a PAN Card for a Child

Online Application:

1. Visit the NSDL website and download Form 49AA.
2. Enter the child’s personal details in the form.
3. Upload the child’s photo and required documents.
4. Upload the signature of the parent or guardian.
5. Complete the payment and submit the form.
6. Note the receipt number to track the application.
7. The PAN card will be issued within 15 days after verification.

Offline Application:

1. Obtain Form 49A from the NSDL website or office.
2. Fill in the required personal information.
3. Attach two photographs of the child and necessary documents.
4. Submit the form and documents along with the fee to the nearest NSDL office.
5. The PAN card will be sent to the provided address after verification.

Documents Required:

1. Proof of identity and address of parents.
2. Proof of identity for the child (e.g., Aadhaar card, passport, ration card).
3. Address proof for the child (e.g., Aadhaar card, residence certificate).

Note that PAN cards issued to minors do not include a photo or signature, limiting their use as an identity proof. Once the child turns 18, they will need to update their PAN card to include these details.