How to Surrender Your PAN Card ?

Having more than one Permanent Account Number (PAN) or holding an invalid or incorrect PAN is a violation of the Income Tax Act. Section 272B prescribes a penalty of ₹10,000 for holding multiple PANs. Therefore, if you have been issued duplicate PANs, received one with incorrect details, or no longer require it due to closure of business or death of the holder, surrendering it is essential to stay compliant.

This article explains the step-by-step process to surrender your PAN card — online and offline — along with the procedure for legal heirs and business entities.

1. When Should You Surrender Your PAN?

You must surrender a PAN in the following situations:

• You have been allotted two PAN cards in your name (holding multiple PANs is illegal).
• A new PAN was issued because the earlier one contained incorrect details.
• The PAN holder has passed away and the legal heir wishes to deactivate the PAN.
• Your business, firm, or entity has been dissolved or closed down.

2. Ways to Surrender a PAN Card

There are three primary ways to surrender your PAN card:

1. Online – Through the NSDL or UTIITSL portals (recommended for most individuals).
2. Offline – By submitting Form 49A or 49AA at authorized PAN service centers.
3. At the Income Tax Office – For legal heirs or registered entities wishing to close or deactivate the PAN officially.

3. Online PAN Surrender (The Fastest Method)

The online surrender process can be completed quickly through either of the official PAN service providers — NSDL or UTIITSL.

Steps:

1. Visit https://tin.tin.nsdl.com or https://pan.utiitsl.com.
2. Select the option “Request for New PAN / Correction in PAN Data.”
3. In the application form, tick the box labeled “Surrender PAN.”
4. Enter the details of the PAN(s) to be cancelled along with the PAN you wish to retain.
5. Upload the required documents such as proof of identity and existing PAN card copies.
6. Submit the form and pay the nominal processing fee.
7. An acknowledgment number will be generated — keep this safely as proof of submission.

Once processed, the duplicate or invalid PAN will be deactivated.

4. Offline PAN Surrender (Physical Submission)

If you prefer to complete the process offline or face issues with online submission, you can surrender the PAN physically.

Steps:

1. Download Form 49A (for Indian citizens) or Form 49AA (for foreign citizens) from the NSDL or UTIITSL website.
2. Fill in your personal details, mention the PAN to be surrendered, and indicate which PAN you wish to retain.
3. Attach self-attested photocopies of both PAN cards.
4. Submit the form to the nearest NSDL or UTIITSL service center.
5. Collect the acknowledgment slip after submission.

This acknowledgment serves as proof that you have officially surrendered the duplicate or invalid PAN.

5. Surrendering PAN of a Deceased Person

When a PAN holder passes away, the legal heir or representative must request deactivation of the deceased’s PAN to prevent misuse or legal complications.

Procedure:

1. Draft a surrender request letter addressed to the Jurisdictional Assessing Officer (AO).
2. Attach the following documents:
   • Copy of the death certificate of the PAN holder.
   • Copy of the legal heir’s valid ID proof.
   • Copy of the PAN card (if available).
3. Submit the documents physically to the AO under whose jurisdiction the deceased PAN was registered.

After verification, the PAN will be marked as inactive in the Income Tax database.

6. Key Points to Remember

• Always retain the acknowledgment slip for your records.
• If you have duplicate PANs, only one will remain active after surrender.
• For entities such as companies, LLPs, or partnerships, mention the date of closure or dissolution in the application.
• Surrendering a PAN does not erase the tax records — it only deactivates the PAN number. All past tax filings and transactions remain in the database.

7. Useful Links

• NSDL Portal: https://tin.tin.nsdl.com
• UTIITSL Portal: https://pan.utiitsl.com

8. Final Word

Maintaining only one valid PAN card ensures compliance with the Income Tax Act and protects you from penalties under Section 272B. Whether you are an individual, a business entity, or a legal heir, following the proper surrender procedure ensures your records remain accurate and up-to-date with the Income Tax Department.

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