A PAN (Permanent Account Number) can be issued to a minor in India as well. A child below 18 years can have a PAN even though the application and related formalities are generally handled by the parent or legal guardian on the minor's behalf.

A minor may need a PAN for purposes such as investments, bank or financial transactions, income earned in the child's name, or other situations where PAN is required.

Important 2026 update: From 1 April 2026, fresh PAN applications are governed by the new forms prescribed under the Income Tax Rules, 2026. Existing PAN cards remain valid, and applications that were pending on 31 March 2026 do not need to be filed again.

Minor PAN Card 2026 – Overview

Can a Minor Get a PAN Card?

Yes. There is no requirement that a PAN applicant must be 18 years or older.

A PAN can be allotted to a minor. The application and verification are handled through the parent or legal guardian, as applicable.

The Income Tax Department's rules specifically provide documentation provisions for minors. Under the notified 2026 rules, documents of a parent or guardian can be used as proof of identity and address for the minor in the specified circumstances.

Who Can Apply for a Minor PAN Card?

A minor PAN application can generally be submitted by:

• Father
• Mother
• Legal guardian
• Other competent person where applicable

The parent/guardian provides the required details and supporting documents for the minor.

For Income Tax e-Filing representation, the Department also recognizes a guardian or other competent person as the representative for a minor.

Why Does a Minor Need a PAN Card?

A minor may require PAN for several purposes, including:

1. Investment

PAN may be required when investments or financial assets are held in the child's name.

2. Bank and Financial Transactions

Certain financial transactions may require PAN.

3. Income in the Minor's Name

If the minor has taxable income or income from specified sources, PAN may be required.

4. Property or Other Transactions

PAN may be required for certain specified transactions involving property or other financial activities.

5. Tax Compliance

PAN is used for identification in the income-tax system.

Minor PAN Card Eligibility

A minor is generally eligible to apply for PAN if:

• The applicant is an individual below 18 years of age.
• The minor does not already have a PAN.
• The application is made through the appropriate parent/guardian or competent person.
• Required identity, address and date-of-birth documents are available.
• The information submitted in the application is correct.

Important

PAN is unique. A person should not apply for another PAN if a PAN has already been allotted.

Documents Required for Minor PAN Card

The exact documents can depend on the application method and the documents available.

Commonly required documents include:

Minor's Documents

• Birth Certificate
• Aadhaar Card, where applicable
• Passport, if available
• Other accepted proof of date of birth

Parent/Guardian Documents

• Aadhaar Card
• PAN Card, where applicable
• Passport or other accepted identity/address proof
• Proof of guardianship, where applicable

Under the 2026 Income Tax Rules, specified documents of a parent or guardian may be treated as the minor's proof of identity and address.

Minor PAN Card – Proof of Date of Birth

Acceptable documents may include, depending on the applicable rules:

• Birth Certificate
• Passport
• Matriculation certificate/marksheet, where applicable
• Aadhaar
• Domicile certificate
• Other prescribed government documents

The notified PAN rules contain a list of acceptable documents for proof of identity, address and date of birth.

How to Apply for Minor PAN Card Online in 2026?

Parents or guardians can use the authorized PAN application channels.

Step 1: Visit the Official PAN Service

Use an authorized PAN application service such as Protean or UTIITSL.

Step 2: Select New PAN Application

Choose the option for a new PAN application.

Step 3: Enter Minor's Details

Enter details such as:

• Minor's name
• Date of birth
• Gender
• Parent's details
• Address
• Other required information

Step 4: Enter Parent/Guardian Details

Since the applicant is a minor, the parent/guardian details need to be provided as required by the application.

Step 5: Upload/Submit Documents

Provide the required identity, address and date-of-birth documents.

Step 6: Complete Authentication/Verification

Complete the applicable e-KYC, Aadhaar authentication, digital signature or other verification process offered by the service provider.

Step 7: Pay the Applicable Fee

Pay the applicable PAN application charges.

Step 8: Submit Application

Submit the application and save the acknowledgement/reference number.

Step 9: Track PAN Status

Use the acknowledgement/reference details to track the application status.

Step 10: Download/Receive PAN

After successful processing, the PAN is allotted. Depending on the option selected, an e-PAN and/or physical PAN card can be obtained.

Can a Minor Apply for Instant e-PAN?

No, not through the Income Tax Department's Instant e-PAN facility.

The official Instant e-PAN service specifically requires that the applicant not be a minor on the date of request. It also requires a valid Aadhaar and Aadhaar-linked mobile number.

Therefore, parents should not confuse the Instant e-PAN service with the regular PAN application process for minors.

For a minor, use the regular PAN application route through the authorized PAN service providers.

Minor PAN Card Fees 2026

The applicable fee depends on the application channel, delivery option and other factors.

For example, the PAN application information published by Protean lists charges for applications where a physical PAN card is required and where it is not required. The published fee schedule should be checked at the time of application because charges and applicable taxes/service components can change.

Important

Do not rely on old articles quoting a fixed PAN fee. Check the amount displayed on the official application portal before making payment.

How to Check Minor PAN Card Application Status?

After submitting the application, keep the acknowledgement/reference number safely.

You can track the application through the authorized PAN service provider.

Basic Process

Visit PAN Status → Enter Acknowledgement/Reference Number → Submit → Check Current Status

The status may show stages such as:

• Application received
• Under verification
• Documents verified
• PAN allotted
• PAN dispatched
• Application rejected/failed

What if the PAN Application Is Rejected?

If the application is rejected or verification fails:

1. Check the reason for rejection.
2. Verify the minor's name and date of birth.
3. Check parent/guardian details.
4. Check document validity.
5. Correct any mismatch.
6. Submit a fresh/corrected application where required.

Special attention should be given to differences in name, date of birth and Aadhaar details.

Minor PAN Card and Aadhaar

Aadhaar can be used as an accepted document where applicable under the PAN rules.

However, parents should ensure that the minor's details are correctly recorded.

For example:

• Name
• Date of Birth
• Gender
• Aadhaar details

Incorrect information can create verification problems.

Does a Minor's PAN Change After Turning 18?

The PAN number itself does not normally change simply because the minor becomes a major.

However, after attaining majority, the individual may need to update PAN details, photograph/signature or other information as applicable.

The PAN remains the person's unique tax identification number.

Can a Minor File an Income Tax Return?

A minor can have income in their own name, and the tax treatment depends on the nature and source of that income and applicable provisions.

In cases where the minor's income is required to be represented for tax compliance, the parent/guardian or other competent person may act on behalf of the minor under the applicable procedure. The Income Tax Department provides a representative framework for minors.

Important Points for Parents

Before applying for a minor PAN card:

• Check whether the child already has a PAN.
• Enter the child's name exactly as supported by documents.
• Enter the correct date of birth.
• Keep the birth certificate/Aadhaar available.
• Keep parent/guardian documents ready.
• Use an authorized PAN service provider.
• Save the acknowledgement number.
• Check the application status after submission.
• Do not apply for another PAN if one has already been allotted.

Frequently Asked Questions

1. Can a child below 18 years get a PAN card?

Yes. A minor can be allotted a PAN.

2. Who applies for a minor PAN?

The application is generally handled by the parent or legal guardian on behalf of the minor.

3. Is Aadhaar mandatory for a minor PAN?

The applicable documentation depends on the application route and current rules. Aadhaar can be used as an accepted document where applicable.

4. Can a minor use Instant e-PAN?

No. The Income Tax Department's Instant e-PAN facility is currently available only where the applicant is not a minor on the date of request.

5. Is a PAN card free for minors?

The regular PAN application can involve applicable processing/service charges. The exact amount should be checked on the authorized application portal before payment.

6. Can parents use their documents for a minor?

Yes, specified documents of a parent or guardian can be accepted as proof for a minor under the applicable PAN rules.

7. Does the PAN number change after the child turns 18?

No, turning 18 does not by itself require a new PAN number.

8. Can a minor have a bank account with PAN?

A minor can have a bank account subject to the bank's rules, and PAN may be required for certain financial activities.

Official PAN Application Links

Income Tax Department:
Income Tax e-Filing Portal

Protean PAN Services:
Protean PAN Services

UTIITSL PAN Services:
UTIITSL PAN Services

For the latest 2026 requirements, applicants should use the current forms and instructions applicable from 1 April 2026. The Income Tax Department confirms that new PAN applications filed from that date are governed by the new forms under the Income Tax Rules, 2026.

Conclusion

A Minor PAN Card can be useful when a child has financial or tax-related requirements. The application is generally completed through the parent or legal guardian, with the required identity, address and date-of-birth documents.

One important point for 2026 is that the PAN application framework has changed from 1 April 2026, so applicants should avoid blindly following older articles that refer only to the previous form numbers.