Saroj with his wife and Ayush at his home in Rourkela. Picture by Uttam Kumar Pal

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

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

Ayush’s PAN card that 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 said 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,” said the child’s father.

Rout said he wanted the boy, his first child, to become an IAS officer when he grows up.

The boy’s mother, Gitanjali, works as an adviser with a private insurer.