change of the PAN data of a minor child when she turns major

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 November 2010 My clients' daughter has turned major now. She already has PAN No.

I would like to know if the PAN details are to be changed? If yes how it can be changed? whether she can file the return in her individual capacity directly?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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26 November 2010 She can directly fill the return in her individual capacity. But submit for for necessary changes or correction in PAN data. As we are aware that PAN card also contains the signature of Individual, after submitting this form her photo identity will also be updated and the PAN card will also contain her Signature, but PAN no will remain same. SO she can file the return in individual capacity, but also need to get the reprint of PAN.

From below mentioned link you can file form for reprint of PAN online.

https://tin.tin.nsdl.com/pan/index.html

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Ajay Mishra

Ajay Mishra (Expert)
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27 November 2010 Hi

Agreed with Sanjay Sir..

But, I think PAN is not allotted to minor, then how the PNA was allotted ?

Please clarify, if I am wrong.

Regards

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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27 November 2010 Dear Ajay Sir PAN is allotted to minors as well. At the time of clubbing of their Income with parents PAN of minor needs to be mentioned. You can see the Schedule SPI of ITR.

For further details see below mentioned forum post (question no 17)....

https://www.caclubindia.com/forum/faq-on-pan-and-tan--109242.asp

Regards

CA Sanat Pyne

CA Sanat Pyne (Expert)
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27 November 2010 Yes, I agree with Sanjayji.

It is complusory to quote the PAN of minor at the time of clubbing of his/her income with his/her parent.

CA Sanat Pyne

CA Sanat Pyne (Expert)
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27 November 2010 When we apply PAN for minor, signature is required for the representative assessee.

Aditya Maheshwari

Aditya Maheshwari (Expert)
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27 November 2010 If it optional to quote PAN at the time of filing return when clubbing of income is there with the parent. It is written in the ITR itself though PAN can be issued to the minor also.

Also when a PAN is issued to the minor there is no photo on the PAN but MINOR is written there.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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27 November 2010 "Also when a PAN is issued to the minor there is no photo on the PAN but MINOR is written there."

Dear Aditya Please check your mail. I have mailed you photocopy of PAN of a Minor please check your self, her photo and also that there is nowhere mentioned the word "MinoR". What is mentioned is the name of representative assessee.

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Aditya Maheshwari

Aditya Maheshwari (Expert)
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27 November 2010 Dear Sanjay,
Please check your mail. I have mailed you photocopy of PAN of a Minor please check your self that there is mention of the word "MinoR".

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O.D.SHARMA

O.D.SHARMA (Expert)
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28 November 2010 Yes sanjay,
Aditya is right.Thru Representative but minor PAN cards have MINOR written on the card.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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28 November 2010 Yes. I have seen the scan copy of PAN Card which Aditya sent me. There was minor written. But i have also provided him with a copy of PAN card in which there is Photograph of minor and minor is not written anywhere. I dont know how a PAN can be obtained without a photograph. Photograph is a primary criteria.

O.D.SHARMA

O.D.SHARMA (Expert)
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28 November 2010 Hi Sanjay,
Minor is not subject to return until becomes major.He have to file with his representative.His income may be independently assessed after becoming 18+

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Aditya Maheshwari

Aditya Maheshwari (Expert)
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28 November 2010 If the PAN is like the one i have said i. e. with minor written on it then just file a form for changes in PAN data and new PAN will come without minor written on it and the PAN will remain same and return can be filed with that PAN after the assessee turns major.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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28 November 2010 Sharma Ji,
I know minor is not subject to return till he turns major. His/her income will be clubbed with his/her parent. I only said that PAN is allotted to minor. And in PAN of Minor there is his/her photo and signature of representative assessee. When he/she turns major the minor will have to file form for correction in PAN data and update his/her signature and photo identity. PAN will remain same, but new PAN card will contain his/her signature and her new photograph. Even in PAN of minor there is photograph requirement. And minor PAN card do contain the photograph of minor.
Regards

O.D.SHARMA

O.D.SHARMA (Expert)
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29 November 2010 Sanjay,
there is no Minor's photo in his /her PAN card.send a case of this type .if u feel,we can discuss further.

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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29 November 2010 Dear Sharma Ji,
I have already sent it to Aditya and i request him to mention about that PAN over here.
Regards

Aditya Maheshwari

Aditya Maheshwari (Expert)
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29 November 2010 Dear Sharmaji
I have received email from sanjay in which to my suprise though according to the date of birth the person is minor but has photo on the PAN. So no need to go for further investigation on the same.

I had also emailed him one PAN with Minor written.

Cannot understand how differently PANs are issued.

O.D.SHARMA

O.D.SHARMA (Expert)
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29 November 2010 O K Aditya,
This can be human mistake.We can't take as system.one minor have to wait to be 18 to get photo.

Aditya Maheshwari

Aditya Maheshwari (Expert)
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29 November 2010 i agree with you and have always seen with MINOR but one sent by sanjay is exception.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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29 November 2010 Dear Experts,
This is not one odd case i have seen many PAN card of minor with photo. But first time i ever saw a PAN card of an individual(Minor) without photo and minor written on it, was the one which Aditya mailed me. Can anybody show me where is it written that a minor have to wait to be 18 to get photo.
Regards

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O.D.SHARMA

O.D.SHARMA (Expert)
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30 November 2010 sanjay,
what is diff.photo or no photo.some rules are to be followed.if minor's are not entitled due to age.this is one of the limitation & they(Minor) have no liability.This will be a joke to have kids photo without their income/power.This is only gift/parental money minor have & waiting to be 18 & filing thru representative.I will see 1st case of minor card with photo & heard thru u.