A three-month old baby boy has become the youngest PAN card holder in the country. The boy, Ayush Ranjan Rout, born on March 26 this year has been allotted a PAN card no ALAPR3284J.

Ayush's father Saroj Kumar Rout said that they have entered into an agreement with 'Indian News and Feature Trust' under which the baby will work as a model.
 
Since the boy would earn money from modelling, they had applied for the PAN card on May 25, his father said.

The Income Tax department in a letter to Ayush, a resident of LIC colony here, said the department was pleased to allott him a PAN card for filing income tax returns.

Ayush was asked to contact ITO/1 Rourkela for further details.