PAN for Minor

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.