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A person should hold only one PAN (Permanent Account Number) under the Income Tax Act. If you have been inadvertently allotted more than one PAN or need to cancel/surrender one, here’s the process:
A PAN card is a vital financial identity in India. Every taxpayer must ensure they hold only one PAN. If you have multiple, incorrect, or unused PANs, cancel them immediately to avoid penalties. The process is simple both online and offline options are available for individuals, companies, and legal heirs.
As per Section 139A of the Income Tax Act, 1961, every person can hold only one PAN. If you have multiple PANs, a penalty of ₹10,000 may be imposed under Section 272B. With Aadhaar linking now mandatory, it is essential to cancel duplicate / unused PANs.
You have been allotted multiple PANs. You have two PAN cards (which is illegal).
PAN has been issued in the wrong name or with wrong details.
The PAN holder is deceased (legal heir can surrender). PAN was issued with wrong details, and a new one has been allotted
Change in status (e.g., from firm/company to individual, merger, closure of business, etc.).
Available at NSDL or UTIITSL. Use the “Request for New PAN Card or/and Changes or Correction in PAN Data” form.
Enter the PAN card you wish to retain. In the column for “PAN(s) to be surrendered,” enter the PAN number(s) to be cancelled.
PAN card copy of the one being surrendered.
ID & Address proof (Aadhaar, Passport, Voter ID, etc.).
Death certificate (if surrendering due to demise).
Proof of merger/closure (for companies/firms).
Online: Through NSDL or UTIITSL portal → upload documents → pay fee → acknowledgement generated.
Offline: Submit the form + documents at nearest PAN service center.
After verification, the Income Tax Department will cancel the surrendered PAN and send a cancellation letter/email.
The taxpayer must retain acknowledgement receipt for records. Always keep the acknowledgment copy as proof. If duplicate PANs exist, only one will remain active. For business/entity closure, mention the closure date. Surrendering a PAN does not erase past tax history,
PAN surrender letter.
Death certificate + ID of heir.
Jurisdictional AO submission.
PAN is then deactivated.
Online via NSDL (select Company/Firm/Partnership in Form 49A).
Enter PAN to cancel in Item 11.
Submit, print acknowledgement, send with documents.
Offline: Write to AO with dissolution deed + PAN copy.
If leaving India permanently → write to AO requesting cancellation.
Submit reason + PAN card copy.
Visit Income Tax e-Filing portal.
Select “Verify PAN Status”.
Enter PAN, name, DOB, and mobile no.
Validate OTP → view status.
INR 10,000 penalty by Income Tax Officer. Using more than one PAN is illegal and attracts a penalty of ₹10,000 under Section 272B of the Income Tax Act.
Legal implications, including prosecution in extreme cases.
Difficulty in filing ITR, banking, and financial compliance.
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