New rules for Minor PAN Card from 1st April 2026

Last Updated on: April 6, 2026

New rules for Minor PAN Card from 1st April 2026

New rules for Minor PAN Card from 1st April 2026 app

Under the Income Tax Rules 2026 (effective from April 1, 2026), applying for a Permanent Account Number (PAN) for a minor is governed by the following rules:

Designated Form: If the minor is an Indian citizen, the application must be filed using the new category-specific Form No. 93.
Representative Assessee (RA): An Authorized Representative or Representative Assessee (RA) must file the PAN application on behalf of the minor.
Documents Required for the Minor: The application must include the minor’s Aadhaar and photograph.
Mandatory Details of the RA: To establish the genuineness of the person applying on behalf of the minor, the Representative Assessee must provide their own:
- Proof of Identity.
- Proof of Address.
- Contact details, including their mobile number and email address.
- Their own PAN or Aadhaar number.