TaxHeal - GST and Income Tax Complete Guide Portal

New rules for Minor PAN Card from 1st april 2026

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.