can pan card be made before 18

Yes, a Permanent Account Number (PAN) card can be made before a person turns 18. There is no minimum age limit for obtaining a PAN card in India, as per the Income Tax Act. A parent or legal guardian must apply on the minor's behalf using Form 49A. The resulting "minor PAN card" is a valid financial identifier, although it does not carry the minor's photograph or signature; instead, the parent or guardian signs it. This is often necessary for financial transactions, investments, or if the minor earns an income.