How To Surrender PAN Card or PAN Card Cancellation - Online and Offline

A PAN (Permanent Account Number) is a unique 10-digit alphanumeric number allotted to every taxpayer. However, an individual can have only one PAN throughout his lifetime. The government does not allow the holding of more than one PAN card. In such situations, there is a procedure for surrendering or cancelling the PAN card. Let us understand the online and offline process for the same.

Reasons for PAN Card Surrender or Cancellation

• The individual is permanently relocating outside of India. 
• The Income Tax Department has issued two PAN cards to an individual by mistake.
• The individual’s current PAN card has errors.
• In the case of an individual’s death, the family members of the deceased individual can appeal to the Income Tax Department to cancel the PAN card.
• In the case of a company, LLP, or partnership firm’s dissolution, the authorised persons can appeal to cancel the company, LLP, or firm’s PAN card.

Consequences of Having Two PAN Cards

As per Section 139A of the Income Tax Act, 1961, an individual can have only one PAN number. If an individual has two or more than one PAN card, he/she must apply for surrender of all PAN cards except the one in use. An individual can link only one PAN number with his/her Aadhaar card, and only that PAN card must be used for all financial transactions.

As per Section 272B of the Income Tax Act, an income tax officer can impose a penalty of Rs.10,000 on an individual with more than one PAN card. Thus, if an individual has more than one PAN number, he/she should surrender or cancel the other PAN numbers either online through the NSDL website or offline through the PAN centre or by writing a letter to the Assessing Officer. 

How to Surrender PAN Card?

Follow the steps below for PAN card surrender online or cancellation of PAN card:

Step 1: Go to the NSDL website.

Step 2: Select the ‘Changes or Correction in existing PAN data/ Reprint of PAN card’ application and select the category.

Step 3: Fill up the necessary details with correct information and submit.

Step 4: Once the form is submitted and a change request has been registered, you will receive a unique token number via the email address they have mentioned on the PAN card correction form. Keep the token number for future references.

Step 5: Click ‘Continue with PAN Application Form’. 

Step 6: On the new page, select the mode of submission of the documents. Fill out the essential personal details and click ‘Next’.

Step 7: Under the contact details in the PAN card correction form, select the check box in the left margin, mention additional PANs that you want to surrender/cancel, and then click the ‘Next‘ button.

Step 8: Select and upload the proof of identity, date of birth, residence, and copy of additional PAN, and submit. Make sure these details are the ones you want to update.

Step 9: Fill out the declaration and submit it.

Step 10: An authorised signatory must sign the PAN card form if the PAN card to be surrendered is issued in the name of a company or a partnership firm. 

Step 11: You will be redirected to the payment page. One can make payment through a credit/debit card, a demand draft or internet banking.

Step 12:  An acknowledgement slip will be generated on successful payment. If you have selected to send the PAN card application documents physically, you should take a printout of the application, affix a photograph, sign it and send it along with the proof of documents to the below address. Write ‘Application for PAN Change’ on top of the envelope along with the application number.

Income Tax PAN Services Unit,
Protean eGov Technologies Limited,
4th Floor, Sapphire Chambers,
Baner Road, Baner, Pune - 411045

In case you want to surrender all the PAN/s inadvertently allotted to you, mention them under the sub-heading ‘Mention other Permanent Account Numbers (PANs) if any, inadvertently allotted to you’, and submit the corresponding PAN card copy/s for cancellation, along with the form.

How to Surrender PAN Card Offline? 

There are two ways by which you can cancel/ surrender your PAN card offline.

Method 1:

• Visit the PAN centre and collect the ‘Request for a New PAN Card Or/and PAN card correction’ Form or download it from the Income Tax Department website. 
• Fill the form with the required details. Under item number 11 of the form, mention the PAN number you want to surrender.
• Once the form is filled out, submit it at your nearest PAN centre along with proof of identity, date of birth, address documents, and the PAN card that you want to surrender. 
• You will be given an acknowledgement slip upon submission of the form.

Method 2:

You can write a PAN card surrender letter to the area’s immediate assessing officer to cancel your PAN card. The letter should contain valid and correct details of the PAN cardholder. It should also mention the reason for surrender of PAN card. The various details that need to be provided in the PAN card surrender application/ letter are as follows:

• Name: The correct name must be provided in the letter. The name should be the same as it appears on the PAN card.
• Address: You should mention your correct and valid residential address in the letter. 
• Information about the PAN cards: You should provide clear details of the PAN cards issued to you and the ones you want to surrender.

Once you submit the letter to the officer in charge, collect an acknowledgement copy of the letter. The acknowledgement letter issued by the Income Tax (IT) Department acts as proof that the IT department has cancelled the extra PAN card issued to you. 

Surrender of PAN card of a Firm or Company

The PAN card held in the name of a company, LLP (Limited Liability Partnership) and partnership firm should be surrendered in the event of its shutdown or dissolution. It can be surrendered or cancelled either online or offline.

Online Process

Step 1: Visit the NSDL website.

Step 2: Select the ‘Changes or Correction in existing PAN data/ Reprint of PAN card’ application and fill out the form with the required details.

Step 3: Enter the details of the PAN number that needs to be cancelled under the ‘Mention other Permanent Account Numbers (PANs), if any, inadvertently allotted to you’.

Step 4: Make the required amount payment and submit the form.

Step 5: Take the printout of the acknowledgement and send it along with the required documents, dissolution deed, copy of PAN card to be surrendered and covering letter to the ‘Income Tax PAN Services Unit’ at Pune.

Offline Process

Step 1: Write a letter to the Income Tax officer under whose jurisdiction the company or firm was filing taxes. 

Step 2: Mention in the letter that the company or firm is getting dissolved; thus, the PAN card needs to be surrendered.

Step 3: Along with the letter, attach the required documents, dissolution deed and copy of PAN card to be surrendered.

Step 4: Submit the letter and documents to the Income Tax officer and collect the acknowledgement.

Surrender or Cancellation of PAN Card of a Deceased Person

Upon the death of the PAN cardholder, the relatives can write a letter to the Income Tax officer of the respective jurisdiction to surrender or cancel the PAN card of the deceased person. The letter should mention the reason for surrender, i.e., the death of the PAN cardholder and details of the deceased PAN cardholder, such as name, PAN card number, date of birth, etc. The death certificate of the deceased PAN cardholder should be attached to the letter. The same process is to be followed to surrender a PAN card upon the demise of an Indian resident, NRI or foreign national.

Surrender or Cancellation of PAN Card in Use

It is better to refrain from surrendering the PAN card in use since it is valid identity proof. It is also required to file taxes and conduct various financial transactions. However, if a foreign national is leaving India and will not be paying taxes to the Indian Government anymore, the PAN card will be useless and can be surrendered. Such individuals can write a letter to the Income Tax assessing officer of their respective jurisdiction to surrender or cancel their PAN card in use. They need to state the reason for surrendering the PAN card and their details, such as name, nationality, PAN number, permanent address, etc. Once the PAN card is cancelled, the physical copy of the PAN card can be surrendered to the tax office.

PAN Card Cancellation Status Check

After submitting the form for the cancellation of PAN, you can check the status of your application by following the below:

Step 1: Visit the official Income Tax e-filing website.  

Step 2: Select ‘Verify PAN Status’ under ‘Quick Links’. 

Step 3: Enter the PAN number, name, date of birth, and mobile number and click ‘Continue’.

Step 4: Enter the OTP sent to your mobile number and click ‘Validate’.

Step 5: The status of your PAN card will be displayed on the screen.

Things to Consider Before Surrendering or Cancelling PAN Card

Consider the below points before giving up your PAN card. 

Reason for surrender: Be clear on the reason for surrendering your PAN card, i.e., if it is because you have multiple cards or any other valid reason. 

Verify documents: Ensure you have all the required documents, including a copy of your PAN card to be surrendered, identity proof, address proof, and proof of date of birth. 

Mode of surrender: Decide if you want to surrender your PAN card online or offline. Consider factors like accessibility, convenience, and personal preference when choosing the surrender mode. 

Read the guidelines: Carefully review and adhere to the guidelines provided in the application form. Review your application and ensure you have filled out all the details, submitted the required documents, and affixed your signature on the form to avoid errors or delays. 

Contact customer care if necessary: If you have any difficulties or questions during the surrender or cancellation process, call the Income Tax Department’s helpline number, 020 27218080, for support and guidance. 

Update records: After surrendering your PAN number, update your records. Notify banks and other relevant entities where you have given the surrendered PAN number about its surrender status to prevent complications or discrepancies. 

Maintain copies and receipts: Keep photocopies of all submitted documents, including the application form for surrender. Keep copies of acknowledgement receipts or courier receipts as evidence of submission. 

Follow-up: If you have not received the acknowledgement after submitting the surrender application or a response within a reasonable time, contact the Income Tax Department to follow up on the status of the application. 

All taxpayers must have a PAN card. However, every individual must have only one PAN card. Holding more than one PAN number can attract a penalty. Thus, in such cases, the individual must apply for cancellation or surrender of his/ her PAN card.

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