Is it necessary to affix minor photo on the Pan application Form-49A, on both the side on application (Right & Left Side of the first page) or only signature of representative assessee on both side on the first page and on the second page is sufficient.
Section 160 of IT Act, 1961 provides that a non-resident, a minor, lunatic, idiot, and court of wards and such other persons may be represented through a Representative Assessee. In such cases, application for PAN will be made by the Representative Assessee.
In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant.
CAclubindia
