The minor completes the age of 18, then the provisions for clubbing would not apply in his case and he would be assessable independently. The Circular clarifies that a taxpayer can make electronic payment of taxes from the account of any other person. Care must be taken that while making such payment from another person's account, the Permanent Account Number (PAN) of the taxpayer on whose behalf the payment is to be made must be clearly indicated.
Rashmi the querist has never asked for pan adhar, he have asked for whether the directors son need to pay advance tax. If he has the relevant kyc , everything ends up successfully.