It seems like you’re asking about obtaining a PAN (Permanent Account Number) for a minor in the context of taxation in India. A PAN is a unique 10-digit alphanumeric code issued by the Income Tax Department of India and is required for various financial transactions and tax-related purposes. Here’s how you can get a PAN for a minor:

1. Online Application: You can apply for a minor’s PAN card online through the NSDL (National Securities Depository Limited) or UTIITSL (UTI Infrastructure Technology And Services Limited) websites. Follow these steps:a. Visit the NSDL or UTIITSL PAN application page. b. Fill out the Form 49A for Indian citizens (including minors) or Form 49AA for foreign citizens (including minors). c. Provide the necessary details, including the minor’s details, parent/guardian details, and address. d. Upload the required documents, which generally include proof of identity, proof of address, and proof of date of birth for the minor, as well as proof of identity and address for the parent/guardian. e. Make the required payment (fee for PAN application). f. Submit the application.
2. Offline Application: You can also apply for a minor’s PAN card offline by submitting a physical application form to the nearest PAN center. The process is similar to the online application, but you’ll need to obtain a physical copy of Form 49A/49AA, fill it out, attach the necessary documents, and submit it at the PAN center.
3. Documents Required:a. Proof of identity for the minor (e.g., birth certificate, school ID card). b. Proof of address for the minor (e.g., school ID card, Aadhaar card). c. Proof of identity and address for the parent/guardian (e.g., Aadhaar card, passport, voter ID). d. Proof of date of birth for the minor (if not available in the proof of identity document).
4. Processing and Delivery: After submitting the application, the processing time for PAN issuance is usually a few weeks. Once the PAN is issued, it will be sent to the address provided in the application.
5. Appointing Representative Assessee: Since a minor cannot apply for a PAN card on their own, a parent or guardian needs to act as a “Representative Assessee” and sign the application on the minor’s behalf.