can we make pan card before 18

Yes, a Permanent Account Number (PAN) card can be obtained before the age of 18, as there is no minimum age limit for application in India. This is called a minor PAN card. A parent or legal guardian must apply on the minor's behalf using Form 49A. While the card is valid for financial transactions, it will be issued without the minor's photograph or signature. The 10-digit PAN number remains the same for the individual's entire life.