Bhubaneswar, July 1: Barely three months old, Ayush Ranjan Rout of Rourkela can win over the world with his toothless grin.

But he is well prepared already to tackle the taxman, who may come knocking on his door — by staking the claim as the youngest owner of a Permanent Account Number (PAN).

Ayush’s PAN card, which bears the number ALAPR3284J, also displays the infant smiling in the photo with his date of birth recorded as March 26, 2007”.

“We hope he will soon become the youngest person filing tax returns. He is all set to model for some promotional films being made by an NGO from next year,” said his father Saroj Kumar Rout, a journalist. He told PTI that since they had entered into an agreement with Indian News and Feature Trust, under which the baby would work and earn money from modelling, they thought of applying for the PAN card on May 25.

Rout said the officials at the local Unit Trust of India office, which accepts PAN application forms, had initially said the minimum age for filing a PAN application was 18 years. “But later they changed their views when I showed them column 14 of the form, which states a minor can apply by submitting proof of his date of birth and parents’ address. “The card arrived a month later after I had applied paying Rs 67 on May 26, and it makes him a bonafide PAN card holder under ward I, circle I of the local income-tax office,” claims the child’s father.

Rout said he wanted the boy, his first child, to become an IAS officer when he grows up. “But it would be his decision eventually what he wants to become. I would not force anything on him,” he quipped.

Ayush, who was born at his Civil Township home in Rourkela, is healthy and “very active”, claims his father.

“He cries a lot, smiles when any of his parents are around and basically doesn’t want to sit still,” he added.

The boy’s mother, Gitanjali, works as an adviser with a private insurer. The couple want to give the best education and upbringing for the child in whom they see “a lot of potential”. Saroj now wants to enter his child’s name in the Limca Book of Records by staking claim to be the youngest PAN cardholder and said he would shortly apply for the same.

The income-tax department in a letter to Ayush, a resident of LIC Colony here, said the department was pleased to allot him a PAN card for filing returns. “This is a good sign that awareness about PAN is increasing,”' said Shailendra Satrusalya, a senior tax-consultant here.

Ayush has been asked to contact ITO/1, Rourkela, for further details.