How to Apply for a Minor PAN Card for NRIs & OCIs (2026)

A Minor PAN Card is simply a Permanent Account Number allotted to a child under 18  and for NRI and OCI families, it’s rarely optional for long. The moment a child inherits property in India, is added as a joint holder on an NRE/NRO account, receives a gift above the reporting threshold, or is named a beneficiary on mutual fund folios, a PAN becomes necessary. Most parents don’t think about this until a bank or registrar’s office asks for it  and by then, the transaction is already stuck. This guide covers exactly when an NRI or OCI minor needs a PAN, which form applies to your child’s citizenship, the documents required, the step-by-step process (online and offline) to apply Minor PAN Card for NRIs and OCIs, and what happens to the PAN once the child turns 18.

What Is a Minor PAN Card?

A minor PAN card is a standard 10-character Permanent Account Number issued in the name of a child below 18 years of age. It functions exactly like an adult PAN for identification and tax-reporting purposes, with one procedural difference: since a minor cannot legally sign documents or be held responsible for tax compliance, a parent or legal guardian is registered as the child’s Representative Assessee. The Representative Assessee signs the application and, later, any tax filings on the child’s behalf until the child turns 18.

Can an NRI or OCI Apply for a Minor PAN Card?

Yes. There is no restriction on parents applying for a minor PAN card for NRIs & OCIs in fact, it’s one of the more common PAN applications we see, usually triggered by a specific financial event rather than filed proactively. What changes for NRI/OCI families is the form and the documentation, not the eligibility. Whether your child holds an Indian passport, a foreign passport, or an OCI card, a PAN can be applied for as long as the correct category is selected and a Representative Assessee is named. If you’re unsure whether your child qualifies as an NRI or how residential status affects tax obligations in India, understanding the residential status rules can help before applying for a PAN. 

When Does an NRI or OCI Minor Need a PAN Card?

In practice, most NRI and OCI families apply for a child’s PAN only once a specific transaction demands it. The most common triggers are:

Property Inherited in India

If a minor inherits or is gifted immovable property in India common in cases of grandparents transferring ancestral property a PAN is required for registration, and later for computing capital gains if the property is ever sold.

Investments

Any investment made in a minor’s name, including stocks, bonds, or PPF accounts opened by a guardian, requires the minor’s PAN once the investment crosses reporting thresholds.

Bank Account

Opening an NRE, NRO, or resident minor savings account in India, a routine step for NRI families sending money to children studying or living in India, typically requires a PAN once the account holds any interest-bearing balance.

Mutual Funds

Mutual fund houses require a folio to be linked to a PAN before a minor can be added as the sole or joint investor, since this is mandatory KYC under SEBI norms.

Tax Filing

If income clubbed under the minor’s name (or, in specific cases, taxed independently) crosses the basic exemption limit, an ITR needs to be filed using the minor’s own PAN.

Gift Income

Cash or property gifts received by a minor from anyone other than specified relatives, above the exemption limit, need to be reported and reporting requires a PAN.

Rental Income

If a minor is a registered co-owner of a rented property in India, the rental income attributed to their share needs a PAN for TDS credit and tax reporting.

How to Apply for a Minor PAN Card for NRIs & OCIs Online

Applying for a PAN card for an NRI minor online is the faster route and can be completed entirely from outside India. Here’s the process:

1. Choose Protean (formerly NSDL) or UTIITSL. Both are authorized by the Income Tax Department to process PAN applications; either portal works.
2. Select the correct form. Use Form 93 if the minor holds an Indian passport, or Form 95 if the minor holds an OCI card or a foreign passport. The child’s citizenship decides the form the parent’s citizenship is irrelevant.
3. Fill in the minor’s details. Enter the child’s name exactly as it appears on their passport, along with date of birth and address.
4. Add the Representative Assessee. This section is mandatory for every minor PAN card application. Enter the parent or legal guardian’s name, relationship to the minor, and their own identity details.
5. Upload documents. Attach the minor’s and the Representative Assessee’s proof of identity, address, and date of birth (see the document list below).
6. Pay the fee. Fees differ based on whether the PAN card is to be dispatched to an Indian or a foreign address.
7. Track the application. Use the acknowledgment number generated after submission to track status on the Protean or UTIITSL portal until the e-PAN and physical card are issued.

How to Apply for a Minor PAN Card for NRIs & OCIs Offline

If you’d rather not deal with document uploads, or if a document needs physical attestation, the offline route still works:

1. Download the form. Get Form 93 or Form 95, as applicable, from the Protean or UTIITSL website.
2. Attach documents. Physically attach self-attested (and, for foreign documents, apostilled or consular-attested) copies of the minor’s and Representative Assessee’s documents.
3. Visit a PAN center. Submit the form at any authorized PAN center in India, or route it through the nearest Indian consulate if applying from abroad.
4. Submit the application. Pay the applicable fee at the counter and collect the acknowledgment slip for tracking.

Documents Required for a Minor PAN Card

Minor’s Documents

• Passport (Indian passport for Form 93; foreign passport for Form 95)
• Birth certificate
• OCI card (if applicable)
• Recent passport-size photograph

If your child’s OCI card has been issued digitally, you can download the latest e-OCI card before submitting your PAN application. 

Parent/Guardian Documents (Representative Assessee)

• Passport
• Their own PAN card
• Address proof (utility bill, bank statement, or NRE/NRO account statement)
• Signature on the application (in the Representative Assessee section)
• Proof of relationship or guardianship (birth certificate showing parentage, or a court-appointed guardianship order where applicable)

Eligibility Criteria for a Minor PAN Card

A minor PAN card for NRIs & OCIs can be issued to any of the following categories, provided a Representative Assessee is named:

• NRI child — an Indian citizen minor living abroad, holding an Indian passport. Uses Form 93.
• OCI child — a minor holding an OCI card along with a foreign passport. Uses Form 95, since OCI is a residency status, not citizenship.
• Foreign citizen child — a minor holding a non-Indian passport with no OCI, typically applying because of an Indian-source income or asset. Uses Form 95.
• Indian citizen minor — a minor residing in India holding an Indian passport. Uses Form 93.

Processing Time

Can a Minor PAN Card Be Updated After Turning 18?

Yes, and this is a step many families forget. The PAN itself doesn’t change; the same 10-character number stays valid for life. But once the child turns 18, a correction request should be filed to update:

• Photo — the childhood photo on file needs to be replaced with a current adult photograph.
• Signature — since the Representative Assessee signed on the minor’s behalf, the now-adult’s own signature needs to be added.
• KYC — banks, mutual funds, and demat account linked to the PAN will usually ask for re-KYC once the account holder is no longer a minor.

The PAN number itself remains the same throughout this update only the identity details on file are refreshed.

Conclusion

A minor PAN card for NRIs & OCIs is a small piece of paperwork that avoids much bigger delays later  in property registration, mutual fund KYC, or tax filing once the child’s income crosses the exemption limit. The process itself is straightforward once you know which form applies to your child’s citizenship and have the Representative Assessee documents ready. Apply before the transaction is urgent, not after.