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

All individuals can have only one PAN throughout his/her lifetime. Thus, in case you have two PAN cards or you want to surrender your PAN card for any reason, you can do so by surrendering or cancelling the PAN card. 

Key Highlights:

• PAN card surrender can only be done by writing a letter to the area’s Assessing Officer.
• After the introduction of the new PAN card forms in April 2026, the online process for surrendering a PAN card is no longer available. 
• PAN card surrender online by filling the form ‘Changes or Correction in existing PAN Data’ is not possible, as it has been replaced by the ‘PAN CR-01 - Request For Changes Or Correction in PAN Data’ form, which does not provide the option for PAN card surrender.

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.

How to Surrender PAN Card?

You must 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. 

Before 1 April 2026, a PAN card could be surrendered online on the Protean (NSDL) website by filling out the ‘Changes or Correction in existing PAN Data’ form and entering the PAN card number to be surrendered in item number 11. 

However, new PAN card applications have been introduced from 1 April 2026. The old ‘Changes or Correction in existing PAN Data’ form has been replaced with the ‘PAN CR-01 - Request For Changes Or Correction in PAN Data’ form, which no longer provides an option to enter the PAN card number to be surrendered. Thus, the only way to surrender or cancel a PAN card after 1 April 2026 is by writing a letter to the area’s immediate Assessing Officer. 

How to Surrender 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 by writing a letter to the Income Tax officer.

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.

How to Cancel 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.

How to Cancel 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 follow the below process to cancel their PAN card:

• Write a letter to the Income Tax Assessing Officer of their respective jurisdiction to surrender or cancel the PAN card in use. 
• State the reason for surrendering the PAN card. 
• Mention your 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 ‘Verify PAN Status’ page on the Income Tax e-filing website.  

Step 2: Enter the PAN number, name, date of birth, and mobile number and click ‘Continue’.

Step 3: Enter the OTP sent to your mobile number and click ‘Validate’.

Step 4: The status of your PAN card will be displayed on the screen.

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 ₹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 by writing a letter to the Assessing Officer. 

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. 

Review the letter: Carefully review the letter written to the Assessing Officer and ensure you have mentioned all the details, submitted the required documents, and affixed your signature on the letter 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 Protean’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 letter written to the Assessing Officer. 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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