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Can a minor apply for PAN Card?

Yes. A minor can apply for PAN Card (Permanent Account Number) represented by either parent.

 Is PAN card required for a minor?

In our practice, we have come across many people who seeks our services to obtain PAN card for their ‘just born’ or ‘just started walking’ kids! When such people visit us we tell them that there is no need to obtain PAN for minors.

As per Section 64(1A) any income earned by a minor child shall be taxed in the hands of parents who have taxable income. So, even if you obtain a PAN for a minor, deposit money in its name, the interest earned out of such deposits are taxable in the hands of parent (father or mother whose taxable income is higher)

 However, if a minor is an artist or sports person earning income by himself, then such income will be taxable in his hands. In such cases, PAN card is required to be obtained in minor’s name.

 What documents are required?

  • Minor’s Photo – 2 Nos
  • Birth Certificate
  • Parent’s ID Proof
  • Parent’s address proof
  • Duly filled application firm along with the fees! 
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About CA Prasad Chartered Accountant

CA Prasad Chartered Accountant
CA Prasad is a practicing Chartered Accountant and partner in Bangalore -based CA Firm. For further information or query, please email it to [email protected]