How To Apply Pan Card for Minors In India?

In India most of the people believe that Pan Card get only  the person attains at the of 18.But It is a Myth.Even born babies also get the Pan Cards.Here Minor means the person below the age of 18 years.The Income Tax Department Not prescribe any Age Limit for issuing Pan Card.Here I explains How to apply pan card for minors in india.

Points consider for Applying Pan Cards for Minor:
Minors can not apply Pan Card for self.On behalf of Minor "Parent or Guardian" apply for Pan card.
Apply for Pan card of Minor Form 49a is required(same application for adults also). This Form can be submitted online or offline.

Documents Required for pan card is Id proof,address proof and date of birth required.Here date of the birth certificate of the minor required.But In id proof and address proof either of the parent or guardian proofs required.

For photos parent Photographs i.e. Two Photographs required.One is on left side of the application and other one is right side of the application.

For signatures on the application form parent or guardian signature is required.Pan number is issued to the Minor but Photograph is not Printed on the Pan card.Instead of Photo Graph on the application the word "MINOR" is printed on the card.Signature of the parent  is come on the pan card for minor.

Online Application Process For Minor Pan Card:

1.Enter website name www.tin-nsdl.com a website for tax information net work which is managed by NSDL.
2.Click on the "Online Pan Application" tab.
3.Depending on your residency status select the suitable application form i.e form49 or form49a From drop down menu.
4.After reading the instructions,select the category of the applicant from drop down list and click "select".
5.Fill  details in the application form that appears on the screen.
6.Upload the supporting documents and pay the processing fee through online.
7.once the form has been filled then "submit" the Application.
8.After the submitting the application,Acknowledgement Number is Generated.
9.This Number is used for tracking the status of the application.
10.After 15 days the Pan card will be dispatched  to the address by post or courier.


Offline Application Process For Minor Pan Card:
1.download the application form 49a(for indian Residents) or form49(for non resident indians) from tax information website like NSDL OR UTITSL.
2. Get  application form also from the NSDL OR UTITSL offices from across pan india.
3.Fill up the required fields of the application and attach photos and copies of the documents like Id proof,Address Proof and Date Of Birth Proof.
4.Submit the form along with documents to nearest nsdl  or utitsl pan application center.
5.The pan card will be dispatched to the address mentioned in the form by post or courier.

Process of update pan card of minor on becoming major:
 On completing 18 years minor becomes major.At that time he submit the application form for changes in the pan card.
1.down load the application form "changes/corrections in pan". from nsdl or utitsl website.
2.fill up relevant details in the application Form.
3. affix two photographs on the application form top both left side and right side.
4.put signature in the form and attach all documents of applicant like id proof,address proof and date of birth.
5.The form can be submitted either online or offline.
6.submitting the application with requisite fee.the processing fee for pan card application is based on the communication address.Suppose the person is living in india it would be 110/-Rs.Outside of india the fees is 1020/-Rs.

Proof of documents required for applying minor pan card:

The documents required are Id proof,Address proof and date of birth proof.

Age proofs:
1.Aadhar card
2.Birth certificate issued by gram panchayat or municipality
3.S.S.C Certificate issued by recognized educational board
4.Passport
5.Driving License
6.Voter id card
7.Central government issued card.

Address proofs:
1.Aadhar card
2.Passport
3.Voter id card
4.Driving license
5.Original certificate of address signed by MLA/MLC/GAZETTED OFFICER.
6.Electricity/landline/water/consumer gas bill(Not more than 3 months old)
7.Credit card/account statement(not more than 3 months old)
8.Domicile certificate issued by a state government
9.Post office pass book mentioning the applicants address
10.Property documents

Identity proofs:
1.Aadhar card
2.Ration card
3.Passport
4.Voter id card
5.Driving licence
6.Govt issued card
7.Original bank certificate on official letter head with photograph  issued from bank branch Signed by bank manager.
8.Original Certificate of identity signed by member of assembly/council/gazetted officer
 

Benefits for applying pan card for minor:
1.The minor will require a pan card,if minor is a nominee of property, shares or any financial product.
2.If investment is made on the name of a minor pan card is mandatory.
3.Pan card is permanent account number it is not changed throughout the life time of the person.If he changed his address.

HISTORY OF PAN CARD(PERMANENT ACCOUNT NUMBER) IN INDIA

In India Pan Card(permanent account number) is a way of identifying the Tax payer on the computer system through unique number to know all information about the tax payer  like

1.Taxes Paid
2.Refunds issued
3.Out standing arrears
4.Income disclosed
5.Transactions entered
All the above are connected to him through Computer System.

Identify Tax Payer in Old System In India:

Previously the Income Tax Department identified the assesse through their  General index number(GIR).The GIR number was alloted  to tax assessee by the assessing officer and it included in the assessing officer information.It was basically a manual system.

One More is The GIR Number not unique throughout the country,it is only unique under the particular assessing officer ward or circle.It results the chances of errors and miscalculations at the time of tax calculations.

To Overcome this type of Problems,Permanent account number(old series of pan) was first introduced in 1972.Beginning days it was a voluntary process.After that pan card was mandatory
for all individuals under section 139A of the Income Tax Act, 1961 w.e.f. 01 April 1976.

Initially the permanent account numbers allotted manually.Each ward/circle received a set of numbers to avoid duplication.Due to Huge number of problems associated with It,the series is stopped in the year 1995 on wards.

The Pan under Old Series was failed due to the following Reasons:
1.Proper database not maintained to the data of the pan holders.
2.The data was limited to few parameters like Name,Address,Status and Designation of A.O and also Data Captured on the computer system was not structured.
3. No centralized authority to issue the pan cards.In this regard it is possibility the different pan centers issue same pan number to different people and also the  people have a chance to apply the pan card at various centers and get a unique pan form each center.
4.the pan number was not permanent,depending on the holders address the number also changed.

New Series Of Pan Cards In India:
The way of registering tax payers in olden days was general index number(GIR) which was replaced by the permanent account number in 1972.  the old series of pan which was needed some improvements and drawbacks.
tax payer who paid taxes or monetary transactions anywhere in india needed a unique tax payer identification number for linking and processing related to taxpayers documents or transactions on computers and also for data matching.

So, A new series of the permanent account numbers was introduced to which took care of  these limitations.Allotment of new series of Pan cards issued to persons  under amended section 139A with effective from 1st July,1995.
Applications for allotment of new  series of pan card were mandatory in Delhi,Mumbai and Chennai w.e.f 01.06.1996 and rest of the india new pan card series issued from 11.02.1998.

previous pan card are issued with laminated in block and white colour.From 1st,july 2003 the new style of pan cards are issued.the pan cards had  color photograph with security feature such as hologram to prevent tampering of the pan card.
Even though new pan card are issued from July 2003 old pan cards are also considered to be valid.
those who carrying old type of pan card can get the new pan card but the number is remain same.

Objectives Behind Introducing New pan series in India:
1.To provide a facility for linking past and current transactions and all tax information like  Payment of Taxes,arrears,assessment and tax demand etc. to a single identification number.
2.Launch of new pan series segregation and recording of the data is more effective manner.data retrieving is easy from the central base.
3.All financial transactions about tax payer like loan details,debit and credit details,investment and other business details are captured from internal and external sources which are mapped to single pan are tracked.In this result the person not evade the tax.

New series of pan card structure:
the following  permanent parameters of a pan card are issued under new pan card series.
1.Full Name of The Tax payer

2.father name(For married ladies also father name mandatory.now these days mother name is included.Customers choice to give mother name and father name.)
 3.Date Of Birth/Date Of Incorporation
4.Permanent account number(PAN)
5.Signature of the tax payer
6.Photograph(Right side under pan card)

the above 6 fields are the core fields.pan card is not issued with out the above details.

For uniqueness the customized application system centrally allotted a pan number under new pan card series.The system automatically generates a 10 digit pan number using above 5 fields.

Pan has the following structure:

"APSPL1234Q"

HERE "APS" Means "alphabetic series running From AAA to ZZZ.
             "P" Means "status of the applicant.
             "L" Means "First character of the assess sur name/last name
            "1234" Means "Sequential number running from 0001 to 9999
            "Q" Means "alphabetic check digit"

The phonetic pan(PPAN) Is a new method to prevent allotment of more than one pan card to similar or same name.Based on internal algorithm and some important key fields of assesee AIS workout on the PPAN.The PPAN of the assessee compared with the PPAN of the assessies whom pan has been allotted all over the nation,at the time of pan allotment.
If a matching PPAN is found then a warning is given to the user and Duplicate PPAN Data is Generated.In that cases,a new pan can only be allotted if the assessing officer chooses to override the duplicate PPAN detection.

 A Unique pan can be allotted to under 17 core taxpayers under each alphabet under each status(i.e. Individual,Huf,partnership,firm,company,trust,body of individuals and association of persons etc.)


PAN CARDS ISSUED IN INDIA:
 All  individual taxpayers pan card issued with their pan card number, name,father name,date of birth,signature,pan number and photograph are mentioned.Pan card issued with out photograph and signature for non individual tax payers.
 The photo graph and signature of the pan card are scanned and stored in the computer center and also pan cards are issued and printed from the computer center. the permanent details of the persons are printed on the card.


Individual pan cards in india contain:
1.pan number(with built in status of the assessee and check alphabet)
2.full name
3.full name of the father
4.date of birth
5.Signature
6.photograph

other than individual pan cards contain:
1.pan(with built in status of the assessee and check alphabet)
2.full name
3.date of incorporation

Address is not printed on the pan card.the director,partners and members of huf are not printed on the pan card.how ever the directors,partners and members of the pan card are issued for their individual capacity.

the persons required to apply for pan card are
1.the persons who are already assessed or assess to income tax
2.persons doing any business or professions where gross turnover/receipts/sales are exceed above 500000/-.in any previous years.
3.trusts
4.any class or classes of persons payable tax under income tax act

the assessing officer allots the pan number to the persons whom tax is payable under income tax act and also the person applying to the pan card ,assessing officer issued the pan card.

Track your pan status from NSDL:TRACK PAN CARD STATUS

Track your pan status from UTITSL:TRACK PAN CARD STATUS