pan minor

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26 May 2011 whether a minor can sign the form 49A since i ve read the instruction attached tht only guardians have to sign the form 49A..

IPAN Instruction No: 21
Date of Issue: 20/04/2001
F.No.SW/3/24/98/01-DIT(S)/739-779
To
The Chief Commissioner of Income-tax(By Name)
Allahabad/Ahmedabad/Bhubaneshwar/Bangalore/Bhopal/Cochin/Calcutta/Chennai/Delhi/Hyderabad/Kanpur/ Lucknow/Mumbai/Patna/Pune/Trivandrum/Ranchi/Meerut;
The Commissioner of Income-tax(By Name)
Allahabad/Agra/Amritsar/Baroda/Coimbatore/Jabalpur/Jaipur/Jalandhar/Jodhpur/Kohlapur/Madurai/ Nagpur/Nasik/Patiala/Rajkot/Rohtak/Shillong/Surat/Trivandrum/Visakhapatnam
and
The Commissioner of Income-tax(CO)(By Name)
Delhi/Mumbai/Chennai
Sir/Madam,
Subject: Signature of other persons instead of assessee in form for allotment of PAN - reg.
An instance of an application for allotment of Permanent Account Number has come where a person other than assessee has signed the Form 49A under power of attorney.
2. It is clarified here that the signature of person other than assessee is permissible only as prescribed in the Instruction no. 14 of the "Instructions for filling up the application for Allotment of Permanent Account Number" of Form 49A.
3. It is mentioned further that Photograph and signature for certain categories of assessees as mentioned in D.O.F.No.SW/3/5/95/06-DIT(S)/1111 dated 22.5.1998 are to be printed on the PAN card. In all other categories, the Photograph of the individual and signature of the assessee have to be printed on the PAN card.
Yours faithfully
(OM PRAKASH)
DEPUTY DIRECTOR(SYSTEMS)
D.O.F.No.SW/3/5/95/06-DIT(S)1111
Dated : 12.5.1998

Dear
The Directorate has been receiving inquiries regarding the policy to be adopted for printing of PAN cards with photographs/signatures in the case of a Minor, a Lunatic, an Idiot/Mentally retarded and a Deceased. It is hereby clarified that in the case of a Minor and a Deceased, the data entry vendor may be asked to scan an image of a rectangle (3.5 cm. X 2.5 cm.) with Minor or Deceased, whichever is applicable, written inside. This image could then be copied, whenever required in such cases, with an appropriate file name. The image of the rectangle would look like as given in the enclosed table.
2. As regards the signatures, while in the case of a minor the signature should be of his/her guardian, in the case of a deceased the signature should be of his/her legal heir.
3. In the case of a Lunatic or an Idiot/Mentally retarded, the photographs of such persons should be scanned. However, the signatures should be of his/her guardian.
Yours Sincerely
(R.R.SINGH)
Shri Ajai Singh,
Commissioner of Income-tax(Computer Operations), Delhi.

S.No Category of Taxpayer Photograph Signature

1. Minor Minor Signature of Guardian

2. Deceased Deceased Signature of the Legal
heir of the Deceased

3. Lunatic Photograph of Signature of Guardian
Lunatic

4. Idiot/Mentally Photograph Signature of Guardian
retarded Idiot/Mentally
retarded