Can a minor have a PAN card without any income?

Yes. A minor does not need any income of their own to hold a PAN. Parents commonly apply when the child is a nominee in an insurance policy or bank account, or when investments such as mutual funds or shares are opened in the child's name.

Is a PAN card mandatory for every minor?

No. A PAN is not compulsory just because a child exists. It becomes necessary only when the minor is named as an investor or nominee, has taxable income, or is a joint holder in an account. Most children only need one once such a financial link arises.

Can I get a free instant e-PAN for a minor using Aadhaar?

No. The free instant e-PAN on the Income Tax portal uses an Aadhaar-linked mobile number and is meant for adults applying for themselves. A minor's PAN must be applied for by a guardian through Form 93 on the Protean or UTIITSL portal, where the standard fee applies.

Can an NRI or foreign-citizen minor apply for a PAN?

Yes, a minor living abroad can apply too. A resident Indian minor uses Form 93 (which replaced Form 49A), while a foreign-citizen minor, including many NRI cases, uses Form 95 (which replaced Form 49AA). In both routes, a parent or legal guardian applies as the representative assessee.

Why is there no photo or signature on a minor's PAN card?

Because a minor's appearance and signature change as they grow, the card is issued without either, and it still works as a fully valid PAN for investments and bank accounts. The photograph and signature are added later through a correction request once the holder turns 18 and can sign for themselves.

What counts as proof of date of birth for a minor now?

Since 1 April 2026, you must submit a distinct date-of-birth document, such as a birth certificate, a matriculation certificate, or a passport. Aadhaar can support identity and address, but it is no longer accepted on its own as proof of the minor's date of birth.

How to Apply for a Minor PAN Card Online in 2026

Last updated: July 2026

Quick Answer: Yes, a minor can get a PAN (Permanent Account Number). A parent or legal guardian applies on the child's behalf as a "representative assessee" using Form 93 (which replaced Form 49A from 1 April 2026) on the Protean or UTIITSL portal. The fee is about ₹107 for a physical card, and the minor's card carries no photograph or signature.

In India, a minor can have his or her own PAN card. The whole process can be done online through his or her parent or guardian. You do not have to wait for your child to become an adult at the age of 18. The present article will explain the rules that are applicable only for minor PAN cards.

Minor PAN card at a glance

Detail	At a glance
Application form	Form 93 (replaced Form 49A from 1 April 2026)
Who applies	A parent or legal guardian, as representative assessee
Official portals	Protean (formerly NSDL) and UTIITSL
Fee (Indian address)	About ₹107 for a physical card with e-PAN
Photo and signature	The card carries no photo or signature of the minor
Processing time	e-PAN in a few days; physical card in about 15 to 20 working days

Can a minor have a PAN card, and who needs one?

Having a PAN card does not depend on the age of the person. As long as the necessity arises, the PAN card can be obtained by any child, irrespective of their age.

When do you apply for a minor's PAN?

You will usually apply for a minor's PAN when:

The child is made a nominee in a bank account, insurance policy, or investment.
A parent opens an investment (mutual funds, shares, fixed deposits) or a bank account in the child's name.
The child earns income of their own, such as from acting, sports, or a talent.

Where can you read the full PAN process?

If you are looking to apply for a new PAN card or make changes in your existing one, or even track the application of your PAN card, please read through our complete guide to applying for a PAN card. For a new PAN, you can also apply directly through our new PAN card application service. The current article is going to be about the specific sub-sections.

Who applies for a minor's PAN, and what is a representative assessee?

Since minors are barred from signing or seeking a PAN number by themselves, the application has to be made through a representative such as a guardian or parent on behalf of the minor.

What must the parent or guardian provide?

The details of the representative taxpayer are mentioned in a separate part of the form. Starting from 1 April 2026, the adult must also provide his or her PAN number or Aadhaar number along with a valid postal address in India for communication. The application is signed by the guardian and all communication is directed to the guardian rather than the child.

What documents are required for a minor PAN?

You need to provide evidence for the date of the minor's birth along with the identity and address of the guardian. Remember that from April 1st, 2026 Aadhaar will not be accepted as valid proof of date of birth of the minor.

Document	Whose	Accepted examples
Proof of date of birth	Minor	Birth certificate, matriculation certificate, or passport
Proof of identity	Parent/guardian	Aadhaar, passport, voter ID, or driving licence
Proof of address	Parent/guardian	Aadhaar, passport, utility bill, or bank statement
Supporting ID	Minor	Aadhaar card copy (for identity/address, not for date of birth)

Where can you find the full document list?

For the full, updated checklist, see the latest PAN document rules for 2026.

How to apply for a minor PAN card online

You may proceed with the PAN portal of Protean, earlier recognized as NSDL, or with that of UTIITSL. The approval of both these services has been given by the Income Tax Department, and it doesn't make a difference in cost in both cases.

Open the PAN portal and select New PAN for an Indian Citizen (Form 93), which is the form that replaced Form 49A.
Choose the applicant type as an individual, then tick the option to apply on behalf of a minor / representative assessee.
Enter the minor's details (full name, date of birth, and Aadhaar), followed by the parent's or guardian's details in the Representative Assessee section, including the guardian's PAN or Aadhaar.
Upload the minor's proof of date of birth and the guardian's proof of identity and address. No photo or signature of the minor is needed.
Pay the fee (about ₹107 for a physical card to an Indian address) by debit card, net banking, or UPI.
Complete e-KYC/e-Sign, where the guardian authenticates, or courier the signed documents. Save the acknowledgement number to track your application.

What happens to the PAN when the minor turns 18?

Once allocated, the PAN number remains unchanged for a person throughout their lifetime, however, it must be updated as necessary to reflect a photograph and signature of the account holder at the age of eighteen.

How is the PAN updated at 18?

The adult PAN cardholder applies for a PAN update (correction), submits the latest details, and signs on the application (along with a photo) while the old representative assessee (guardian) details are removed. Even if the PAN card is lost, its number can be retrieved.

What are the fees and processing time?

Payment is uniform on both platforms based on relevant government authorities. In this case, it is a different matter if the country of the recipient's mailing address happens to be India.

Item	Fee (Indian address)
Physical PAN card + e-PAN	About ₹107 (including GST)
e-PAN only (paperless)	About ₹72 (including GST)

How long does a minor PAN take to arrive?

Once the e-PAN application is processed, it is generally seen that the e-PAN reaches the email id of the guardians in 2-3 days and the physical PAN card is delivered to them at their residence in around 15-20 days.

Need help with a minor's PAN application?

Would you like some help with how to carry out the task? Jaagruk Bharat can help you in preparing the necessary documents and correctly filing the application form. Nevertheless, the PAN is issued by the Income Tax Department. Find out more about identification documents in the government ID cards hub.