How Minors Can Apply for a PAN Card: Is the Process Different If You Are an NRI Minor? Here’s a Step-by-Step Guide

A Permanent Account Number (PAN) is a unique 10-digit alphanumeric identifier issued by the Income Tax Department of India. While most people associate PAN cards with adults and financial transactions, minors are also eligible for a PAN card under certain circumstances. This guide explores how minors—both Indian residents and Non-Resident Indian (NRI) minors—can apply for a PAN card, why they might need one, and outlines the step-by-step process.

If you’re a parent, guardian, or an NRI seeking to apply for a PAN for your child, this guide will walk you through the process in a clear and SEO-optimized format.

Why Do Minors Need a PAN Card?

Even though children under 18 years are not eligible to enter into financial contracts independently, there are several situations where a PAN card for a minor becomes essential, such as:

Opening a bank account in the minor’s name

Investing in mutual funds, stocks, or fixed deposits on behalf of the minor

Being a nominee or heir to family property or wealth

For filing income tax returns (if the minor has taxable income or income from special circumstances)

For passport and visa processing, especially for minors traveling or studying abroad

Required by institutions for educational loans, scholarships, or international academic applications

Thus, obtaining a PAN card for a minor helps with identity proof and ensures smoother financial and administrative processing in future.

Can a Minor Apply for a PAN Card?

Yes. A minor (below 18 years) can apply for a PAN card, but:

The application must be submitted by a parent or legal guardian.

The minor’s photograph and signature are not required on the PAN card; instead, the guardian’s photograph and signature will be used during the application process.

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Is the Process Different for NRI Minors?

The process for NRI minors (Non-Resident Indian minors) is largely similar to that of resident Indian minors, with a few key differences in documentation. The main distinction lies in:

Proof of Identity and Address: NRIs must submit valid foreign documents or Indian embassy attested copies.

Category selection: In the application form, NRIs must choose the appropriate category to reflect their non-resident status.

Let’s now break down the step-by-step process for both resident and NRI minors.

Step-by-Step Guide to Apply for a PAN Card for a Minor (Resident Indian)

Step 1: Choose the Correct PAN Application Form

There are two types of PAN application forms:

Form 49A: For Indian citizens, including resident minors

Form 49AA: For foreign citizens (including NRI minors)

For Indian resident minors, Form 49A is the correct option.

You can apply:

Online through the NSDL https://www.tin-nsdl.com or UTIITSL https://www.pan.utiitsl.com portals

Offline by downloading and submitting the form at a PAN service center

Step 2: Fill in the Application Form

Key fields to note:

Name of the minor applicant

Date of birth

Gender

Details of parent or guardian, including relationship

Contact information

Selection of AO code based on jurisdiction

Ensure the guardian’s photograph and signature are provided.

Step 3: Attach the Required Documents

Documents Required for Resident Indian Minors:

For the Minor:

Proof of Identity (any one of the following):

Aadhaar card

Birth certificate

School ID or mark sheet (recognized board)

Passport (if available)

Proof of Address:

Aadhaar card

Utility bill (in guardian’s name)

Bank statement

Passport (if applicable)

For the Parent/Guardian (who is applying):

Proof of identity (Aadhaar, PAN, passport, voter ID)

Proof of address

Note: The guardian’s documents are used for authentication and verification.

Step 4: Submit the Application and Pay the Fee

Application fee for resident minors:

₹107 (if communication address is within India)

Pay via debit/credit card, net banking, or demand draft.

After successful submission, you’ll receive an acknowledgment number to track the application.

Step 5: PAN Card Dispatch

Once verified, the PAN card is issued and sent to the address mentioned in the form. The minor’s PAN will mention “Minor” in place of the signature, and no photo of the minor will be displayed.

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Step-by-Step Guide to Apply for a PAN Card for an NRI Minor

For NRI minors, the process is mostly the same but requires Form 49AA and different documentation.

Step 1: Use Form 49AA

Form 49AA is meant for:

Foreign citizens

NRIs (Non-Resident Indians), including minors

Apply online via NSDL or UTIITSL, or submit it physically at an Indian mission abroad.

Step 2: Fill the Application with NRI Details

Provide the minor’s:

Full name (as per passport)

Date of birth

Citizenship

Residential address (foreign or Indian)

Parent/guardian details

Choose the correct residential status: NRI / foreign national

Step 3: Attach the Required Documents

Documents Required for NRI Minors:

For the Minor:

Proof of Identity (any one):

Passport (mandatory for NRIs)

Overseas citizenship document

Aadhaar card (if available)

Proof of Address (any one):

Passport (foreign address acceptable)

Bank account statement (foreign)

Duly attested utility bills

Residence permit or visa copy

Important Notes:

All foreign documents must be attested by:

Indian Embassy or Consulate

Apostille (if country is a member of Hague Convention)

Notary Public (in some cases, with embassy attestation)

For the Parent/Guardian:

Proof of identity and address as applicable (attested copies)

Step 4: Pay the Applicable Fees

Fee for PAN card with foreign communication address: ₹1,017 (includes dispatch charges)

Pay online via international debit/credit card or through demand draft.

Step 5: PAN Card Delivery

Once processed, the PAN card will be couriered internationally to the address mentioned in the application. Processing may take 15–30 days depending on verification and location.

Can the Minor Sign the PAN Application?

No. If the applicant is under 18 years of age, they cannot sign the application form. Instead, the parent or legal guardian signs on their behalf. Similarly, the PAN card will not carry the minor’s photograph or signature—these will only appear once they reapply after turning 18.

What Happens After the Minor Turns 18?

When the minor becomes a major, they are required to update their PAN card with:

New photograph

Signature

Any updated documents or details

This process is called “PAN correction or update”, and can be done online or offline by submitting a correction form.

Common FAQs

1. Is Aadhaar mandatory for minors while applying for PAN?

Not mandatory, but if the minor has an Aadhaar, it should be used. Otherwise, a birth certificate or passport can be submitted.

2. Can two PAN cards be issued to the same person (minor and major separately)?

No. A person can hold only one PAN number throughout life. Upon turning 18, the same PAN number is updated with personal details.

3. What is the validity of a minor PAN card?

PAN is valid for a lifetime, but details need updating after the minor becomes a major.

4. Can a PAN card be applied for a newborn or toddler?

Yes, there is no minimum age for applying. As long as the child has necessary identity documents (birth certificate, Aadhaar), a PAN can be issued.

Conclusion

Getting a PAN card for a minor, whether a resident or NRI, is a straightforward but essential process. Whether it’s for future investments, educational needs, or financial planning, having a PAN ensures that your child is ready for the legal and financial systems of India.