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PAN Card for Minors - Vakilsearch A minor does not explicitly qualify for a PAN card herself. In her behalf, parents, guardians or a representative assessee must apply. Form 49A A is the form to be used (which is the same one that adults also have to use). This has to be sent along with the father or guardian's identification evidence; they will also have to sign the form. According to the Permanent Account Number Booklet (PAN) issued by the tax department, each of these documents can be provided as proof of identity to the guardian or the parent.