A PAN (Permanent Account Number) card is a unique number comprising of 10 characters that is allotted to every tax payer. An individual can have only one PAN throughout his lifetime. There may come a time when you are required to surrender your PAN card. It could be due to duplicity or other reasons. If you too wish to surrender your PAN, the following is the detailed process for doing so:
Surrender Duplicate PAN Card
If you have a duplicate PAN, you can surrender one of them in the following two ways:
How to Surrender a Duplicate PAN Card – Online
Follow these steps to surrender your PAN card online:
- Visit the NSDL website.
- From the “Application Type” drop-down, select the “Changes or Correction in existing PAN Data/Reprint of PAN Card (No changes in existing PAN Data)” option.
- Fill out the form completely and click the ‘Submit’ button. After you submit the form, your request will be registered and a token number will be generated and sent on the email address, which you have mentioned in the application.
- Note down your token number for future reference and continue the process by clicking the “Continue with PAN Application Form” button given below it.
- Now you will be directed to a new webpage. On the top of the new webpage, select the “Submit scanned images through e-Sign” option.
- At the bottom-left of the page, mention the PAN number you want to retain.
- Next, fill out your personal details, contact and other details in the form.
- At the bottom of the next page, mention the additional PANs that you want to surrender and then click the ‘Next‘ button.
- On the next screen, select the proof of identity, residence and date of birth you want to submit.
- Upload the scanned images of your photograph, signature and the required documents. If an individual is requesting for the surrender of PAN, they themselves should sign the acknowledgment receipt, else they must be signed by the authorised signatories. For instance, Director in the case of a company and partner in the case of a partnership firm/LLP.
- After submitting your details, you will get a preview of your application form. Verify your details and make necessary edits wherever required or proceed to make the payment.
- Make the required payment via demand draft, credit card, debit card or internet banking.
- Once the payment is successful you will see a downloadable acknowledgment. Save and print the acknowledgement for future reference and as a proof of payment.
- Send a printed copy of the acknowledgment to NSDL e-Gov along with fix two photographs.
- Before sending the acknowledgement, label the envelop with ‘Application for PAN cancellation’ and the acknowledgement number.
- Send the signed acknowledgment along with the demand draft (if required) and the required documents (proof of an existing PAN (if any), proof of (identity, address and date of birth)) to the following address:
NSDL e-Gov at ‘Income Tax PAN Services Unit,
NSDL e-Governance Infrastructure Limited,
5th Floor, Mantri Sterling,
Plot No. 341, Survey No. 997/8,
Model Colony, Near Deep Bungalow Chowk,
Pune – 411 016.
How to Surrender a Duplicate PAN Card – Offline
To surrender your PAN card offline, follow these steps:
- Fill out the “Request For New PAN Card Or/And Changes Or Correction in PAN Data” form. Follow this link to download the form: https://www.tin-nsdl.com/downloads/pan/download/PAN-CR-Form_NSDL%20e-Gov_01.06.16.pdf
- Submit the PAN form at the nearest NSDL collection centre with the copies of the necessary documents.
- Once you submit the form, you will get an acknowledgement slip, which is to be sent to NSDL office. This letter should reach the office within 15 days of filing the request.
- Also file a letter with the Assessing Officer listing the duplicate PAN details and requesting for cancellation of the same. The Assessing Officer may also demand for an affidavit stating that the individual does not own any other PAN card except the one that is in use.
- You may also visit the nearest Income Tax Assessing Officer of your jurisdiction and submit a letter to them stating the duplicate PAN details and requesting for cancellation of the same. Then, post or hand over the letter to the nearest tax office and save the acknowledgment number.
Surrender PAN Card of a Deceased Individual
On the death of the PAN cardholder, his/her relatives need to write a letter to the Income Tax Officer of the respective jurisdiction along with the reason of surrender (i.e. death of the holder) and the death certificate. Few other details are also required to be specified in the letter like the name, PAN card number, date of birth, etc. The process to surrender PAN card is same in case of the demise of Indian residents, NRIs as well as foreign nationals.
Surrender PAN card of a Firm/Partnership firm/Company
The PAN card held in the name of a firm/partnership firm/company is required to be surrendered in the event of its shut down or dissolution.
Surrender PAN Card of a Firm/Partnership Firm/Company – Online
- Visit the NSDL website.
- Fill out the online form with the required details.
- Enter the details of the PAN number that is required to be cancelled in item 11 of the form.
- Review the form carefully and proceed to make the payment of the required amount via credit/debit card or net banking.
- After submitting the form, take a print out of the acknowledgement receipt.
- Enclose the acknowledgement receipt along with the dissolution deed (if the company is dissolving) and a copy of PAN card that you wish to surrender and a covering letter, which will state that you wish to surrender your PAN card.
- Post the envelope at the address of the “NSDL e-Gov at Income Tax PAN Services Unit” along with the required necessary documents.
- You will receive a notification once the request has been processed.
Surrender PAN Card of a Firm/Partnership Firm/Company – Offline
- A letter to the Income Tax Officer, under whose jurisdiction the firm/company was filing its taxes, is required to be written stating that the firm/company is being dissolved, thus the PAN card is being surrendered.
- Along with the letter, some other enclosures are also required like a copy of the deed stating that the firm/company is being dissolved, the PAN card and also an acknowledgement of the return that is being filed for the period of discontinuation.
- The letter and other documents shall be submitted to the Income Tax Officer and retain the acknowledgement received in return.
Surrender PAN in Use
It is advisable for Indian citizens not to surrender the PAN card in use since it serves as a valid identity proof. But in case of foreign nationals who are leaving India and would no more be paying taxes to the Indian government, the PAN card would be of no use. Such individuals can write an application to the Income Tax Assessing Officer of their respective jurisdiction to surrender their PAN card. They need to mention the reason for surrendering the PAN card in the application. This would lead to cancellation of PAN card after which it can be surrendered to the tax office by the holder.