New pan card minor

This query is : Resolved 

26 October 2013 Sir,

New PAN Card for Minor aged about 2 years,

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.

Thanks & Regards,
Prasad.

26 October 2013 FOR MINOR NO PHOTO IS NEEDED ON APPLICATION FORM

26 October 2013 Agree with Expert:

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.


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