PAN Card for Minors (2026): How Parents Apply, Documents, Fees

Why would a child need a PAN?

There is no rule that every child must have a PAN. Parents usually apply when money is put in the child's name. Common reasons:

• Investments in the child's name, such as mutual funds or shares. Many investment platforms ask for the child's own PAN.
• Bank accounts and deposits for a child. Banks may ask for PAN for some accounts or larger deposits. Many accept a Form 97 declaration (earlier called Form 60) from people who don't have a PAN.
• Nominee or heir for property, insurance payouts or investments, where the payer asks for PAN.
• Income in the child's own name, such as from acting, sports or a gift that earns interest.
• Higher studies or travel where a form asks for PAN, especially near age 18.

Each bank, fund house or insurer sets its own paperwork rules. Ask them if the child's PAN is really needed before you apply.

Who applies for a minor's PAN, and who signs?

The child is the applicant, and the PAN is in the child's name. But a child can't sign legal forms, so a parent or guardian acts for them. The Income Tax Department calls this person the Representative Assessee (RA).

• Form 93 has a Representative Assessee part. The form says it is mandatory if the applicant is a minor.
• The RA gives their name, PAN (or Aadhaar if they have no PAN), address, mobile number and email.
• The RA's own proof of identity and proof of address must be attached.
• The declaration is made in the capacity of "Representative Assessee", and the RA signs in the signature box.
• Either parent can be the RA. The official document table refers to documents of "any of the parents or guardian".

If someone other than a parent looks after the child, such as a grandparent, ask Protean or UTIITSL first. They can confirm what proof of guardianship they need.

Which documents do you need for a child's PAN?

The document table for Form 93 has special notes for minors. The child's Aadhaar plus a parent's document counts as identity proof. A parent's document also counts as address proof.

Aadhaar: Form 93 says Aadhaar is mandatory except for exempt categories. The official FAQ asks for the minor's Aadhaar. If your child has no Aadhaar, enrol them at an Aadhaar centre first. Children under five get a Baal Aadhaar. Keep the child's Aadhaar up to date, including the biometric updates due at ages 5 and 15.

Mobile and email: Form 93 asks for the applicant's mobile and email, and separately for the RA's. A young child usually has neither, so many families give a parent's details. The portal shows what it accepts.

Full list of documents accepted for PAN →

What date-of-birth proof works for a child from 1 April 2026?

The Income-tax Rules, 2026 changed the date-of-birth rules on 1 April 2026. Two changes matter most for parents.

The child's name and date of birth on the form must match the documents exactly. If the Aadhaar and birth certificate show different spellings, fix one of them first.

Whose photo and signature go on the form?

• Photo: the child's. Form 93 says all applicants, "including minor", must affix two recent colour photographs. The form gives the size: 4.5 cm × 3.5 cm, white background.
• Paste the photos. Don't staple or clip them.
• Signature: the representative's. The form allows the applicant's or the RA's signature or left thumb impression. Protean's guide on minor PAN says a parent or guardian signs.
• The signature goes across the photo on the left side, partly on the photo and partly on the form.
• A thumb impression must be attested by a magistrate, notary public, oath commissioner or gazetted officer.

Portal screens can differ from the paper form. If the online form asks for the child's signature, follow what it says, or call the helpline before you submit.

How do you apply for your child's PAN online?

The steps below follow Protean. UTIITSL works in a similar way and charges the same fee. Keep the child's photo, Aadhaar and date-of-birth proof, and your own ID, ready.

1. Open the application page and choose Form 93

   On Protean, go to onlineservices.proteantech.in and open the new PAN application. Choose the form for an Indian citizen (Form 93) and the category Individual. Enter the child's name and date of birth, a mobile number and an email.

   You'll know it worked when a token number appears and arrives by email. It lets you come back and finish later.

2. Fill the child's details exactly as on the documents

   Type the child's name as on the Aadhaar and birth certificate. Don't add titles like "Master" or "Kumari", and write initials in full. Add the father's and mother's names, the address and the source of income. Most children have "no income". Find the AO code (your tax office code) using the AO code search on the Protean or UTIITSL website.

   If the name differs between Aadhaar and the birth certificate: stop and fix one of them first. A mismatch can lead to rejection.

3. Add the parent as Representative Assessee

   Fill the RA part: the parent's or guardian's name, PAN (or Aadhaar), address, mobile and email. You can pick the RA's address as the address for letters.

4. Choose how to send the documents

   The portal lists the submission modes it allows for your case, such as Aadhaar e-KYC, e-Sign, or sending physical documents. Not every paperless option may be offered for a minor. If one fails, choose physical documents. Tick the documents you will give for identity, address and date of birth.

5. Choose card or e-PAN only, then pay

   Check the fee table. Protean says that for individuals, the applicant or immediate family members can pay by card or net banking. So a parent can pay.

   You'll know it worked when the acknowledgement and payment receipt arrive by email, with a 15-digit acknowledgement number.

6. Sign and post the acknowledgement, if needed

   For physical mode, print the acknowledgement. Paste two photos of the child and sign across the photo as the RA. Post it with document copies to the address printed on it. Write "APPLICATION FOR PAN – N-[15-digit acknowledgement number]" on the envelope.

   Papers must reach Protean within 15 days of the online application. Late papers can delay or block the application.

7. Track the application and save the e-PAN

   Track with the acknowledgement number on the same site. After allotment, the e-PAN comes by email and the card follows by post if you chose one. Check PAN application status →

What is different on UTIITSL?

• Start at pan.utiitsl.com and choose the new PAN form for Indian citizens.
• The fee is the same: ₹107 with a card in India, ₹72 for e-PAN only.
• For physical documents, UTIITSL lists regional offices in Navi Mumbai, Kolkata, Chennai and New Delhi. The address to use appears during the application. You can also visit a UTIITSL PAN centre.
• UTIITSL helpline: 033-40802999, 9am to 8pm.

Full guide to applying for a new PAN →

How much does a PAN card for a minor cost?

Children pay the same official fee as adults. These amounts include GST.

The Income Tax Department's PAN page mentions an extra e-Sign charge of ₹5.90 for digital applications. A shop or agent may add a service charge for filling the form. That is separate from the official fee. All charges are on PAN card types and fees.

Is a minor's PAN card valid, and what happens at 18?

Yes, it is valid. The PAN number is for life and does not change at 18. But Protean says the card issued to a minor does not carry the minor's photo or signature. So it works as a PAN, but it is a weak photo ID.

When the child turns 18, Protean's guides say the PAN should be updated with the adult's own photo and signature. We did not find an official deadline for this. It is sensible to do it before the child uses the PAN for a bank account, job or tax return. More detail: change photo or signature in PAN.

1. Open the change request form

   Since 1 April 2026, individuals use Form CR-01 to change or correct PAN data. Open it on Protean or UTIITSL. The young adult now applies for themselves, not through a parent.

2. Pick the changes and add a new photo and signature

   Enter the existing PAN. Choose the options the portal shows for photo and signature updates. Add a recent colour photo and your own signature.

3. Attach your documents

   The CR-01 order lists proof of identity, address and date of birth, a copy of the PAN card, and Aadhaar (unless exempt). Aadhaar is still not accepted as date-of-birth proof.

4. Pay and track

   The portal shows the fee before you pay. Track with the acknowledgement number.

   You'll know it worked when the new card arrives with your own photo and signature, and the same PAN number.

How PAN correction works →

Does a child's PAN need to be linked with Aadhaar?

The law asks every PAN holder who is eligible for Aadhaar to give their Aadhaar number. The official exemption list covers residents of Assam, Jammu and Kashmir and Meghalaya, non-residents, people aged 80 or more, and non-citizens. Minors are not on that list. We found no official rule that excuses children.

Because Form 93 asks for the child's Aadhaar, the PAN may already be linked once it is allotted, but we found no official statement confirming this. Check the PAN–Aadhaar link status on the e-Filing portal to be sure. If it shows as not linked, link it. An unlinked PAN can become inoperative (stops working). Then refunds stop and tax may be deducted at a higher rate.

How to link PAN with Aadhaar →

What can go wrong, and how do you fix it?

Bottom line

Apply for your child's PAN on Form 93 as the representative assessee, at Protean or UTIITSL. Keep the child's Aadhaar, two photos and a date-of-birth proof other than Aadhaar ready, plus your own ID. Pay only ₹66–₹107, and update the photo and signature at 18. For help, call Protean on 020-27218080 or UTIITSL on 033-40802999.