PAN Card Cancellation: Surrender PAN Card Online and Offline

PAN Card Cancellation: Surrender PAN Card Online and Offline. A PAN (Permanent Account Number) card is an important document for all taxpayers in India. It is a unique 10-digit alphanumeric number issued by the Income Tax Department to individuals and entities to track financial transactions and ensure tax compliance. However, as per Section 139A of the Income Tax Act, 1961, an individual is allowed to hold only one PAN card. Holding more than one PAN card is not just against the law, but also attracts a penalty. Hence, the process of PAN Card Cancellation or Surrender PAN Card becomes important. In this article, we will cover every aspect of PAN Card Cancellation and Surrender PAN Card both online and offline, the consequences of holding more than one PAN, steps involved in cancellation for individuals, companies, firms, and deceased persons, and other important considerations.
Consequences of having more than one PAN Card
According to Section 139A of the Income Tax Act, every individual or entity must hold only one PAN. If someone is found possessing multiple PAN cards, it is considered a legal violation. The law clearly mentions that an Income Tax Officer has the authority to impose a penalty of INR 10,000 under Section 272B of the Income Tax Act. The issuance of multiple PAN cards may happen due to human error or duplication in the system. However, whether intentional or not, it is important to rectify the situation by applying for PAN Card Cancellation or surrendering the extra PAN.
Reasons for PAN Card Cancellation or Surrender
There are multiple scenarios where an individual or entity may need to apply for Cancellation of PAN Card. Some common reasons include:

The Income Tax Department mistakenly issued two or more PAN cards to the same person.

An individual is permanently relocating outside India and will no longer require a PAN card.

There are errors in the existing PAN card and the individual wishes to cancel it before applying for a new one.

In case of the death of the PAN holder, the legal heirs may request for surrender of the PAN.

When a company, LLP, or partnership firm is dissolved or shut down, the PAN card issued in the name of that entity must be cancelled.

How to Cancel PAN Card Online?
The online process of PAN Card Cancellation is straightforward and can be completed through the NSDL (now Protean eGov Technologies Limited) portal. Follow the steps below to surrender PAN Card online:

Visit the official NSDL web portal.

Click on the 'Services' tab and select 'PAN'.

Under the ‘Change/ Correction in PAN Data’ section, click on ‘Apply’.

From the Application Type dropdown, select 'Changes or Correction in existing PAN Data/Reprint of PAN Card (No changes in existing PAN Data)'.

Under the Category dropdown, select 'Individual'.

Fill in the form with accurate personal details such as name, date of birth, and contact details.

Submit the form. A token number will be generated and sent to your email. This number should be noted for future reference.

Click on ‘Continue with PAN Application Form’.

Choose the option to submit scanned images through e-Sign.

In the new page, mention the PAN you wish to retain and the additional PAN(s) you want to surrender.

Provide details like address, identity proof, and the PAN number to be cancelled.

Upload scanned copies of photograph, identity proof, and proof of date of birth. Affix your digital signature or upload signature image as needed.

Verify your filled form and make corrections if required.

Proceed to make the payment via debit card, credit card, net banking or demand draft.

Once payment is successful, download the acknowledgment receipt.

Print the acknowledgment and attach two passport-size photographs.

Send the acknowledgment form along with supporting documents and, if applicable, demand draft to the following address:

Make sure the envelope is labeled as "Application for PAN Cancellation" along with the acknowledgment number.
How to Cancel PAN Card Offline?
There are two ways to apply for PAN Card Cancellation offline:
Method 1:

Visit your nearest PAN center and collect the ‘Request for New PAN Card Or/and Changes or Correction in PAN Data’ form (Form 49A).

Mention the PAN number you want to surrender in Item 11 of the form.

Fill the form carefully and attach all necessary documents like identity proof, address proof, and PAN card copy.

Submit the form to the PAN center. You will receive an acknowledgment receipt after submission.

Method 2:

Write a letter addressed to the Income Tax Assessing Officer of your jurisdiction.

The letter should mention the PAN card number to be surrendered, reason for cancellation, name, and address of the applicant.

Attach photocopies of all relevant documents including the PAN card copy and identity proof.

Submit the letter in person or via post and retain the acknowledgment as proof.

Surrender PAN Card of a Deceased Person
In the event of a PAN holder’s death, their relatives or legal heirs must take steps to surrender the PAN card. The process is as follows:

Write a formal letter to the jurisdictional Income Tax Officer.

The letter should mention the name, PAN number, date of birth, and the reason for cancellation (death of the individual).

Attach a copy of the death certificate.

Submit the letter along with supporting documents to the Income Tax Office.

Retain the acknowledgment issued by the tax authorities.

This process applies to Indian residents, NRIs, as well as foreign nationals who were allotted a PAN.
Surrender PAN Card of a Company, LLP, or Partnership Firm
When a company, LLP, or partnership firm is closed or dissolved, its PAN must be cancelled. Here’s how it can be done:
Online Process:

Visit the NSDL website and select ‘Changes or Correction in existing PAN data/Reprint of PAN Card’ option.

Choose the relevant category – Company, Firm, or LLP.

Fill in the form with accurate details.

In the section titled ‘Mention other PANs if any’, enter the PAN that needs to be surrendered.

Make the payment and submit the form.

Print the acknowledgment receipt.

Send the acknowledgment along with documents like the dissolution deed, a copy of the PAN card to be surrendered, and a covering letter to the NSDL Pune office.

Offline Process:

Write a letter to the Income Tax Officer mentioning the dissolution of the company/firm and request for PAN Card Cancellation.

Attach the PAN card, a copy of the dissolution deed, and supporting documents.

Submit the letter and collect acknowledgment.

Cancellation of PAN Card Currently in Use
Generally, it is not advised to surrender a PAN card in use because it serves as an important identity and tax document. However, in specific cases such as foreign nationals who are permanently leaving India and will not be filing taxes, they may cancel their PAN card.
In such cases, they should:

Write to the Income Tax Officer of their jurisdiction.

Mention the reason for surrender, PAN details, nationality, and permanent address.

Attach all relevant documents.

Submit the letter and obtain acknowledgment.

PAN Card Cancellation Status Check
After applying for PAN Card Cancellation, you can track the status of your application:

Visit the Income Tax e-filing portal.

Under ‘Quick Links’, click on ‘Verify PAN Status’.

Enter details like PAN number, full name, date of birth, and mobile number.

Submit the OTP received on your phone.

The current status of your PAN card will be displayed.

Important things to consider before PAN Card Cancellation
Before proceeding with PAN Card Cancellation or Surrender PAN Card, keep the following points in mind:

Know the reason: Clearly identify why you are surrendering the PAN card – whether it's due to duplication, death, dissolution, or relocation.

Document verification: Make sure you have all necessary documents such as proof of identity, address, PAN card copies, and supporting certificates (e.g., death certificate or dissolution deed).

Select the right mode: Choose between online or offline cancellation method based on convenience and access to internet services.

Follow guidelines: Adhere strictly to the instructions given in the form. Errors may delay the process.

Contact helpline if needed: You can reach the Income Tax Department’s helpline number for queries.

Inform other institutions: Notify banks and financial institutions where the surrendered PAN was registered to avoid future issues.

Retain proof: Keep copies of all forms, documents, and acknowledgment receipts for record and reference.

Follow up if needed: If you don’t receive a response or acknowledgment, follow up with the Income Tax Department.

Conclusion
The PAN card is an important document, but its misuse or duplication can result in serious penalties. Therefore, PAN Card Cancellation or surrender of duplicate PAN is essential to maintain legal compliance. The Government has simplified both online and offline processes to facilitate easy submission of requests. By understanding and following the proper procedure, individuals and entities can ensure they comply with the law and avoid unnecessary fines or complications. Whether it’s due to duplication, death, company closure, or relocation, surrendering your PAN when required is a responsible financial decision. Always ensure that the PAN card you retain is active, linked to Aadhaar, and used for all official and financial purposes.
In case of any queries you can connect with Compliance Calendar LLP experts through email at info@ccoffice.in or Call/Whatsapp at +91 9988424211.
FAQs
Q1. Can I cancel my existing PAN card if I have only one?
Ans. No, if you hold only one valid PAN card, you should not cancel it. A PAN card is an essential identity and tax document for Indian residents and must be retained unless you have a valid reason such as permanent relocation outside India or death of the PAN holder.
Q2. What should I do if I have more than one PAN card?
Ans. If you have been issued multiple PAN cards, you must surrender or cancel the additional PAN(s). This can be done online via the NSDL portal or offline by submitting a request letter to the Income Tax Assessing Officer. Failing to do so can result in a penalty of Rs.10,000 under Section 272B of the Income Tax Act, 1961.
Q3. How can I surrender a PAN card of a deceased family member?
Ans. To surrender a PAN card of a deceased person, the legal heir should write a letter to the jurisdictional Income Tax Officer mentioning the PAN details, name, date of birth, and reason for cancellation. The death certificate must be enclosed along with the request.
Q4. Is it necessary to cancel PAN if I relocate to another state in India?
Ans. No, PAN is valid across India and is not location-specific. If you move to a different city or state within India, you don’t need to cancel your existing PAN card.
Q5. Can companies or firms surrender their PAN cards?
Ans. Yes, if a company, LLP, or partnership firm is dissolved or shut down, the PAN card issued in its name must be surrendered. The authorised signatory can apply for cancellation online through the NSDL website or offline through a written request to the jurisdictional Assessing Officer.
Q6. What documents are required for PAN card cancellation?
Ans. Documents typically required include a copy of the PAN card to be surrendered, valid identity proof, address proof, and in certain cases, supporting documents like a death certificate (for deceased persons) or a dissolution deed (for companies/firms).
Q7. How can I check the status of my PAN cancellation request?
Ans. You can check the status by visiting the official Income Tax e-filing website. Under 'Quick Links', select ‘Verify PAN Status’, enter your PAN details and verify using the OTP sent to your mobile number.
Q8. What is the difference between PAN correction and PAN cancellation?
Ans. PAN correction is used to update or rectify details like name, date of birth, or photograph on your PAN card. PAN cancellation or surrender, on the other hand, is for deactivating an extra or no longer needed PAN card issued in your name or for deceased or dissolved entities.

A PAN (Permanent Account Number) card is an important document for all taxpayers in India. It is a unique 10-digit alphanumeric number issued by the Income Tax Department to individuals and entities to track financial transactions and ensure tax compliance. However, as per Section 139A of the Income Tax Act, 1961, an individual is allowed to hold only one PAN card. Holding more than one PAN card is not just against the law, but also attracts a penalty. Hence, the process of PAN Card Cancellation or Surrender PAN Card becomes important. In this article, we will cover every aspect of PAN Card Cancellation and Surrender PAN Card both online and offline, the consequences of holding more than one PAN, steps involved in cancellation for individuals, companies, firms, and deceased persons, and other important considerations.

Consequences of having more than one PAN Card

According to Section 139A of the Income Tax Act, every individual or entity must hold only one PAN. If someone is found possessing multiple PAN cards, it is considered a legal violation. The law clearly mentions that an Income Tax Officer has the authority to impose a penalty of INR 10,000 under Section 272B of the Income Tax Act. The issuance of multiple PAN cards may happen due to human error or duplication in the system. However, whether intentional or not, it is important to rectify the situation by applying for PAN Card Cancellation or surrendering the extra PAN.

Reasons for PAN Card Cancellation or Surrender

There are multiple scenarios where an individual or entity may need to apply for Cancellation of PAN Card. Some common reasons include:

The Income Tax Department mistakenly issued two or more PAN cards to the same person.
An individual is permanently relocating outside India and will no longer require a PAN card.
There are errors in the existing PAN card and the individual wishes to cancel it before applying for a new one.
In case of the death of the PAN holder, the legal heirs may request for surrender of the PAN.
When a company, LLP, or partnership firm is dissolved or shut down, the PAN card issued in the name of that entity must be cancelled.

How to Cancel PAN Card Online?

The online process of PAN Card Cancellation is straightforward and can be completed through the NSDL (now Protean eGov Technologies Limited) portal. Follow the steps below to surrender PAN Card online:

Visit the official NSDL web portal.
Click on the 'Services' tab and select 'PAN'.
Under the ‘Change/ Correction in PAN Data’ section, click on ‘Apply’.
From the Application Type dropdown, select 'Changes or Correction in existing PAN Data/Reprint of PAN Card (No changes in existing PAN Data)'.
Under the Category dropdown, select 'Individual'.
Fill in the form with accurate personal details such as name, date of birth, and contact details.
Submit the form. A token number will be generated and sent to your email. This number should be noted for future reference.
Click on ‘Continue with PAN Application Form’.
Choose the option to submit scanned images through e-Sign.
In the new page, mention the PAN you wish to retain and the additional PAN(s) you want to surrender.
Provide details like address, identity proof, and the PAN number to be cancelled.
Upload scanned copies of photograph, identity proof, and proof of date of birth. Affix your digital signature or upload signature image as needed.
Verify your filled form and make corrections if required.
Proceed to make the payment via debit card, credit card, net banking or demand draft.
Once payment is successful, download the acknowledgment receipt.
Print the acknowledgment and attach two passport-size photographs.
Send the acknowledgment form along with supporting documents and, if applicable, demand draft to the following address:

Make sure the envelope is labeled as "Application for PAN Cancellation" along with the acknowledgment number.

How to Cancel PAN Card Offline?

There are two ways to apply for PAN Card Cancellation offline:

Method 1:

Visit your nearest PAN center and collect the ‘Request for New PAN Card Or/and Changes or Correction in PAN Data’ form (Form 49A).
Mention the PAN number you want to surrender in Item 11 of the form.
Fill the form carefully and attach all necessary documents like identity proof, address proof, and PAN card copy.
Submit the form to the PAN center. You will receive an acknowledgment receipt after submission.

Method 2:

Write a letter addressed to the Income Tax Assessing Officer of your jurisdiction.
The letter should mention the PAN card number to be surrendered, reason for cancellation, name, and address of the applicant.
Attach photocopies of all relevant documents including the PAN card copy and identity proof.
Submit the letter in person or via post and retain the acknowledgment as proof.

Surrender PAN Card of a Deceased Person

In the event of a PAN holder’s death, their relatives or legal heirs must take steps to surrender the PAN card. The process is as follows:

Write a formal letter to the jurisdictional Income Tax Officer.
The letter should mention the name, PAN number, date of birth, and the reason for cancellation (death of the individual).
Attach a copy of the death certificate.
Submit the letter along with supporting documents to the Income Tax Office.
Retain the acknowledgment issued by the tax authorities.

This process applies to Indian residents, NRIs, as well as foreign nationals who were allotted a PAN.

Surrender PAN Card of a Company, LLP, or Partnership Firm

When a company, LLP, or partnership firm is closed or dissolved, its PAN must be cancelled. Here’s how it can be done:

Online Process:

Visit the NSDL website and select ‘Changes or Correction in existing PAN data/Reprint of PAN Card’ option.
Choose the relevant category – Company, Firm, or LLP.
Fill in the form with accurate details.
In the section titled ‘Mention other PANs if any’, enter the PAN that needs to be surrendered.
Make the payment and submit the form.
Print the acknowledgment receipt.
Send the acknowledgment along with documents like the dissolution deed, a copy of the PAN card to be surrendered, and a covering letter to the NSDL Pune office.

Offline Process:

Write a letter to the Income Tax Officer mentioning the dissolution of the company/firm and request for PAN Card Cancellation.
Attach the PAN card, a copy of the dissolution deed, and supporting documents.
Submit the letter and collect acknowledgment.

Cancellation of PAN Card Currently in Use

Generally, it is not advised to surrender a PAN card in use because it serves as an important identity and tax document. However, in specific cases such as foreign nationals who are permanently leaving India and will not be filing taxes, they may cancel their PAN card.

In such cases, they should:

Write to the Income Tax Officer of their jurisdiction.
Mention the reason for surrender, PAN details, nationality, and permanent address.
Attach all relevant documents.
Submit the letter and obtain acknowledgment.

PAN Card Cancellation Status Check

After applying for PAN Card Cancellation, you can track the status of your application:

Visit the Income Tax e-filing portal.
Under ‘Quick Links’, click on ‘Verify PAN Status’.
Enter details like PAN number, full name, date of birth, and mobile number.
Submit the OTP received on your phone.
The current status of your PAN card will be displayed.

Important things to consider before PAN Card Cancellation

Before proceeding with PAN Card Cancellation or Surrender PAN Card, keep the following points in mind:

Know the reason: Clearly identify why you are surrendering the PAN card – whether it's due to duplication, death, dissolution, or relocation.
Document verification: Make sure you have all necessary documents such as proof of identity, address, PAN card copies, and supporting certificates (e.g., death certificate or dissolution deed).
Select the right mode: Choose between online or offline cancellation method based on convenience and access to internet services.
Follow guidelines: Adhere strictly to the instructions given in the form. Errors may delay the process.
Contact helpline if needed: You can reach the Income Tax Department’s helpline number for queries.
Inform other institutions: Notify banks and financial institutions where the surrendered PAN was registered to avoid future issues.
Retain proof: Keep copies of all forms, documents, and acknowledgment receipts for record and reference.
Follow up if needed: If you don’t receive a response or acknowledgment, follow up with the Income Tax Department.

Conclusion

The PAN card is an important document, but its misuse or duplication can result in serious penalties. Therefore, PAN Card Cancellation or surrender of duplicate PAN is essential to maintain legal compliance. The Government has simplified both online and offline processes to facilitate easy submission of requests. By understanding and following the proper procedure, individuals and entities can ensure they comply with the law and avoid unnecessary fines or complications. Whether it’s due to duplication, death, company closure, or relocation, surrendering your PAN when required is a responsible financial decision. Always ensure that the PAN card you retain is active, linked to Aadhaar, and used for all official and financial purposes.

In case of any queries you can connect with Compliance Calendar LLP experts through email at info@ccoffice.in or Call/Whatsapp at +91 9988424211.

FAQs

Q1. Can I cancel my existing PAN card if I have only one?

Ans. No, if you hold only one valid PAN card, you should not cancel it. A PAN card is an essential identity and tax document for Indian residents and must be retained unless you have a valid reason such as permanent relocation outside India or death of the PAN holder.

Q2. What should I do if I have more than one PAN card?

Ans. If you have been issued multiple PAN cards, you must surrender or cancel the additional PAN(s). This can be done online via the NSDL portal or offline by submitting a request letter to the Income Tax Assessing Officer. Failing to do so can result in a penalty of Rs.10,000 under Section 272B of the Income Tax Act, 1961.

Q3. How can I surrender a PAN card of a deceased family member?

Ans. To surrender a PAN card of a deceased person, the legal heir should write a letter to the jurisdictional Income Tax Officer mentioning the PAN details, name, date of birth, and reason for cancellation. The death certificate must be enclosed along with the request.

Q4. Is it necessary to cancel PAN if I relocate to another state in India?

Ans. No, PAN is valid across India and is not location-specific. If you move to a different city or state within India, you don’t need to cancel your existing PAN card.

Q5. Can companies or firms surrender their PAN cards?

Ans. Yes, if a company, LLP, or partnership firm is dissolved or shut down, the PAN card issued in its name must be surrendered. The authorised signatory can apply for cancellation online through the NSDL website or offline through a written request to the jurisdictional Assessing Officer.

Q6. What documents are required for PAN card cancellation?

Ans. Documents typically required include a copy of the PAN card to be surrendered, valid identity proof, address proof, and in certain cases, supporting documents like a death certificate (for deceased persons) or a dissolution deed (for companies/firms).

Q7. How can I check the status of my PAN cancellation request?

Ans. You can check the status by visiting the official Income Tax e-filing website. Under 'Quick Links', select ‘Verify PAN Status’, enter your PAN details and verify using the OTP sent to your mobile number.

Q8. What is the difference between PAN correction and PAN cancellation?

Ans. PAN correction is used to update or rectify details like name, date of birth, or photograph on your PAN card. PAN cancellation or surrender, on the other hand, is for deactivating an extra or no longer needed PAN card issued in your name or for deceased or dissolved entities.