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How can a minor pay income tax without having pan card

Gaurav Mangal (partner) (30 Points)

02 July 2013

if a person,whose age is below 18 years and comes under income tax liability, than how he/she can file IT return because PAN Card can not be issued to below 18 years child. Also if the child does not have parents/guardian?

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5 Replies

Member (Management) (325 Points)
Replied 02 July 2013

The minor can be taxed on his or her income only in two circumstances:

1. Where the income is attributable to the minor's own effort and talent, for e.g., child stars

2. Where none of the parents are alive. Clubbing cannot be done in anyone else's hands since it has to be clubbed in the hands of parents only.

In this case, the minor will have to apply and obtain a PAN, don't see any way out. After all, the Rules stipulate that all tax payers should obtaine a PAN.

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Gaurav Mangal (partner) (30 Points)
Replied 03 July 2013

Thanks, but how can a minor get a PAN card? as far as we know, PAN card can be issued only to the people whose age is 18+

Ankit Agarwal (Chartered Accountant) (35 Points)
Replied 03 July 2013

A minor can be issued a pan card.

RGKamath (Audit assistant) (137 Points)
Replied 10 July 2013

Dear Gaurav Mangal,

You are of wrong notion that a minor cannot get PAN card. Earlier similar thing had been discussed in the forum, /forum/pan-card-of-minor-36808.asp,

The only thing is No photograph of minor shall be onthe face of PAN Card.

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3469 Points)
Replied 10 July 2013

Gaurav,

A minor can have a PAN. No problem. The application will be signed by his guardian. Photo will also be there. When the minor becomes a major, there shall be an application for changes in PAN and other details in Form. The latest photo will be affixed therein.

Thanks,