PAN for Minor

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I know that a person can take a PAN even though he / she is a minor. But when it comes to filing the form 49A whoose is going to sign the PAN application Form & what about the photo, the person may change over a period. any resources on this is highly appreciated

Replies (3)

Dear Praveen,

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.

regards,

ratan

Thanks

And in the place of the photo on the PAN it will be written MINOR.

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