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.

PAN Card

NEW PAN FORMS UNDER INCOME TAX RULES 2026 FORM 1ST APRIL 2026

E Pan download : 4 ways to Download

New PAN Form 93 Income Tax Rules 2026 pdf Download

New PAN Form 94 Income Tax Rules 2026 pdf Download for Indian Companies/ LLP/Firms/ AJP/BOI/Trusts

New PAN Form 95 Income Tax Rules 2026 pdf Download for NRI

New PAN Form 96 Income Tax Rules 2026 pdf Download for non-individual foreign entities

for more refer income tax website click here