Surrender PAN Card

Individuals who have more than one PAN card need to surrender their PAN card, as it has been made illegal to possess more than one. According to the Income Tax Act, a person can only have one PAN card throughout their lifetime. Foreign nationals who are leaving the country and do not require to pay taxes should also surrender their PAN card.

The PAN card surrender process can be initiated both online and offline. In this article, we will talk about how to surrender a PAN card for both individuals and companies, and tips to surrender a PAN card.

Surrender of Duplicate PAN Card

An individual or company can have multiple or duplicate PAN cards due to an administrative error or if the person has applied for it multiple times. In any given situation, it is required to surrender a PAN card if an individual has multiple copies.

How to Surrender a Duplicate PAN Card Online?

The PAN card surrender online process is as follows:

• Head to the official NSDL website.
• From the dropdown menu of “Application Type”, choose the option, “Changes or Correction in existing PAN Data/Reprint of PAN Card (No changes in existing PAN Data)”.
• Thoroughly fill out the form and click on the ‘Submit’ option. Once you have submitted the form, the request will be registered to generate a token number. An email will be delivered to your address provided in the form.
• Jot down the token number for any future reference. Move on with the process by selecting the “Continue with PAN Application Form” option.
• You will be redirected to a new page. Find the option “Submit scanned images through “E-Sign” on the top of the page and select.
• Move to the bottom-left corner of the page and fill in the PAN number.
• Fill in the contact, personal information and other details in the form.
• Head to the bottom of the page and mention the PANs you would like to surrender. Then, select the ‘Next’ button.
• On the upcoming screen, select the residence, birth date and identity proof you would like to provide.
• Next, provide the scanned images of your signature, required documents and photographs. If you are requesting the PAN card surrender, the receipt of acknowledgement must be signed by you or by the authorised signatories. For example, a partner in an LLP/partnership firm and a director of a company.
• After you have submitted the details, you will be able to see a preview of the application form. Ensure that you recheck all the details and make edits where necessary. Otherwise, begin to make the payment.
• You can make the payment through debit card, credit card, internet banking or via demand draft.
• After the payment is made, you can view the downloadable acknowledgement. Save and get the acknowledgement printed for any future reference. It will also act as proof of payment.
• Provide the acknowledgement printed copy to the NSDL e-Gov with two recent affixed colour photographs.
• Keep in mind that before you send the acknowledgement, name the envelope with ‘Application for PAN cancellation’ and the acknowledgement number.
• Send the acknowledgement with the demand draft and the necessary documents to the address of NSDL e-Gov.

How to Surrender a Duplicate PAN Card Offline?

• Fill out the form “Request For New PAN Card Or/And Changes Or Correction in PAN Data”. You can download the form through the official website of NSDL.
• Submit this form along with the copies of the required documents to the nearest NSDL collection.
• After submitting the form, you will receive an acknowledgement slip. This slip has to be provided to the NSDL office. Ensure that the letter reaches the office within a period of 15 days when the request is filed.
• You also need to file a letter to the Assessing Officer providing the details of the duplicate PAN and the request to cancel it. This Assessing Officer is in a position to demand an affidavit that states that the individual does not have any other PAN card except the one in use.
• You can also head to the nearby Income Tax Assessing Officer within your jurisdiction to submit a letter providing the details of a duplicate PAN and requesting to cancel the same. After this, hand over or post the letter to the nearest tax office, saving the acknowledgement number.

Tips to Surrender Additional/Duplicate PAN Cards and Subsequent Consequences

If a person has more than one PAN card, they are most likely to face a penalty because of a government mandate which states that Aadhaar cards and PAN have to be linked. A person can only have one PAN card according to Section 139A of the Income Tax Act, 1961. This section defines the eligibility with respect to a PAN card.

A person who has more than one PAN card can be fined with a penalty of ₹10,000 as per the rules of the Income Tax Act, Section 272B. If a person has more than one card they can get the other card deactivated through the online portal of Protean eGov Technologies Limited and fill out the form for the PAN correction. After you have filled out the form and completed the payment, an acknowledgement will be sent to you.

Individuals can carry out the process offline as well by submitting the form at the nearest collection centre of Protean eGov Technologies Limited. Fill out a letter with the jurisdictional Assessing Officer and make the payment.

Surrendering the PAN Card of a Deceased Individual

If a PAN cardholder dies, her/his relatives must provide a written letter to the Income Tax Officer of their jurisdiction. The reason for surrender (in this case, the holder’s death) and the death certificate must also be provided. Other details like PAN card number, name, birth date etc, also need to be provided. The process of PAN surrendering After Death remains the same for the demise of Non-Resident Indians (NRIs), foreign nationals, as those for Indian citizens.

Surrender of Firm / Partnership / Company PAN Card

• Head to the NSDL website.
• Fill out the form online with the necessary details.
• In item 11 of the form, fill in the required PAN number details which need to be negated.
• Go through the form thoroughly to ensure there is no mistake. Then, continue to make payment through net banking or debit/credit card.
• After you have submitted the form, get the acknowledgement receipt’s printout.
• Attach the deed of dissolution (only if the company is being dissolved) along with the acknowledgement receipt. Also include a covering letter stating that you want to surrender the PAN card, and a copy of the PAN card which you want to surrender.
• Post this envelope at the address “NSDL e-Gov at Income Tax PAN Services Unit” with the necessary documents.
• After the request is processed, you will get a notification.

Surrendering PAN Card of a Partnership Firm/Firm/Company – Offline

• Send a letter to the Income Tax Officer under the jurisdiction of which the company’s/firm taxes were being submitted. Mention in the letter that the company is getting dissolved which has resulted in the surrender of the PAN card.
• Provide the deed’s copy which states that the company is getting dissolved, the mentioned PAN card along with the return acknowledgement filed for the discontinuation period.
• After keeping a copy of the acknowledgement you receive from the tax office, submit the documents and letter to the Income Tax Officer.

Penalty for Duplicate PAN Card

The government imposes a Rs 10,000 charge on any individual who possesses duplicate PANs, and there are rigorous laws against possessing multiple PANs. This fee is enforced under Section 272B of the Income Tax Act and is intended to deter the use of numerous PANs.

Frequently Asked Questions (FAQs)