Cody Casey
In India, a Permanent Account Number (PAN) is a unique 10-digit alphanumeric number assigned to every taxpayer. A Tax Deduction and Collection Number (TAN) is a number used for tax deductions and collections. Individuals and businesses can hold only one PAN and TAN, and in the event of multiple allotments, the duplicates must be surrendered or cancelled. This can be done online or offline. Online, individuals can visit the Income Tax Department website, enter the details of the duplicate PAN and TAN, and submit the form. Offline, individuals can submit the PAN Card correction form at the closest NSDL collection centre, along with a letter to the jurisdictional Assessing Officer.
Surrendering PAN and TAN Cards
| Characteristics | Values |
|---|---|
| What is PAN? | Permanent Account Number |
| What is TAN? | Tax Deduction and Collection Number |
| Who can surrender PAN/TAN? | Individuals, proprietors, firms, partnerships, companies |
| Reasons for surrender | Holding multiple PAN/TAN cards, errors on the card, individual's death, company dissolution or liquidation, relocation outside India |
| Online process | Visit the Income Tax Department website, enter details of the duplicate PAN/TAN and personal information, submit the form |
| Offline process | Submit the PAN card correction form at the closest NSDL collection centre, write a letter to the jurisdictional Assessing Officer, pay the fees |
| Documents required | PAN card, identity proof, address proof, date of birth proof, death certificate (if applicable), dissolution deed (if applicable) |
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What You'll Learn
Surrendering multiple PAN cards
Step 1: Understand the Reasons for Surrender
Firstly, it is important to understand why you need to surrender multiple PAN cards. Holding more than one PAN card is illegal in India, and it can lead to penalties. The government does not allow individuals or companies to hold more than one PAN card, as it can cause confusion in the system and affect financial activities.
Step 2: Gather the Required Documents
Before initiating the surrender process, ensure you have all the necessary documents. This includes a copy of the PAN card(s) you wish to surrender, your identity proof, address proof, and proof of date of birth. These documents will need to be submitted along with the surrender application form.
Step 3: Decide on the Mode of Surrender
You can choose to surrender your PAN card(s) either online or offline. The online process involves submitting the application through the NSDL website, while the offline method requires submitting the form at a PAN centre or by writing a letter to the Assessing Officer. Consider factors like accessibility and convenience when making your decision.
Step 4: Fill Out the Application Form
Obtain the PAN Change Request application form, which can be found on the NSDL website or at a PAN centre. Fill out the form with the required details, clearly mentioning the PAN card(s) you wish to surrender. If you are surrendering multiple PAN cards, list them under the relevant section, typically item number 11 of the form.
Step 5: Submit the Form and Required Documents
Submit the duly filled application form along with the necessary documents to the appropriate authority. If you are submitting the form offline, you may be given an acknowledgement slip as proof of submission. For online submissions, you may receive a confirmation email or message.
Step 6: Follow Up if Needed
In case of any queries or concerns during the surrender process, you can contact the Income Tax Department's helpline for assistance. They can provide guidance and ensure your application is processed smoothly.
By following these steps, you can promptly and effectively surrender multiple PAN cards, ensuring compliance with the law and avoiding any potential penalties.
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Surrendering a PAN card after relocating outside India
Surrendering a PAN card is a straightforward process, but it is important to understand when and why it is necessary. In the context of relocating outside India, surrendering a PAN card is relevant when an individual is permanently leaving the country and will no longer be liable for Indian taxes.
Firstly, it is essential to understand that a PAN card, or Permanent Account Number card, is a unique 10-digit alphanumeric number issued to taxpayers in India. This number is crucial for tax purposes and is used to identify individuals and entities. While a PAN card is not mandatory for all individuals, it is required for those who need to file income tax returns or conduct specific financial transactions.
When permanently relocating outside India, an individual may choose to surrender their PAN card if they will no longer have any tax liabilities in the country. This is because the PAN card will no longer serve a purpose for them, and it is unnecessary to hold on to it.
The process of surrendering a PAN card after relocating outside India is similar to the process for Indian residents. Here are the steps to follow:
- Write a letter to the Income Tax Officer: Address the letter to the Income Tax Officer in the respective jurisdiction. The letter should state the reason for surrendering the PAN card, which in this case would be relocating outside India and no longer being liable for Indian taxes. Include personal details such as name, nationality, PAN number, and permanent address.
- Submit the PAN card: After receiving confirmation of the PAN card cancellation, submit the physical copy of the PAN card to the tax office.
- Check the status of your application: Visit the Income Tax E-Filing Website and select 'Verify PAN Status' under the 'Quick Links' section. Enter the required information, including your PAN number, name, date of birth, and mobile number.
- Update your records: After surrendering your PAN number, it is important to notify banks and other relevant entities where you may have previously used your PAN number. This step is crucial to prevent any complications or discrepancies in the future.
It is important to note that the above process is for individuals surrendering their PAN card after relocating outside India. If you are simply relocating within India, there is no need to surrender your PAN card. Instead, you will only need to update your address on the existing PAN card.
Additionally, it is worth mentioning that holding more than one PAN card is prohibited in India. If, for any reason, an individual finds themselves with multiple PAN cards, they must surrender all but one. This can be done through the NSDL website or by writing a letter to the Assessing Officer.
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Surrendering a PAN card after the death of the cardholder
Online Process:
- Legal Heir Certificate: First, the legal heir or family member must obtain a Legal Heir Certificate. This can be issued by a court, local revenue authorities, or surviving family members. Other valid documents include the registered will and the state/central government's family pension certificate.
- Collect Documents: The legal heir must collect the necessary documents, including bank statements, Form 16 and 16A, and a notarized affidavit for filing the IT return on behalf of the deceased.
- File Income Tax Return (ITR): The legal heir must file the Income Tax Return on behalf of the deceased. This can be done online or by visiting the nearby income tax office. The ITR must be filed from the date of the last return until the date of death of the cardholder.
- Visit the NSDL Website: The legal heir should visit the NSDL website and select the 'PAN Change Request Online Form'.
- Select Application Type: From the drop-down menu, choose the "Changes or Correction in existing PAN Data/Reprint of PAN Card (No changes in existing PAN Data)" option.
- Fill Out the Form: Complete the form with the required details, such as citizenship, category, title, etc. After submission, a token number will be generated and sent to the provided email address. Note down this number for future reference.
- Continue to PAN Application Form: Click on the "Continue with PAN Application Form" button and fill out the form with the required details.
- Submit and Upload Documents: After filling out the form, submit it and upload the necessary documents, including proof of identity, date of birth, residence, and a copy of the PAN card.
- Declaration and Authorised Signatory: Complete the declaration, and if the PAN card is in the name of a company or partnership firm, an authorised signatory must sign the form.
- Payment and Acknowledgement: Make the necessary payment, and an acknowledgement slip will be generated upon successful payment.
Offline Process:
- Write a Letter: The relatives or legal heirs of the deceased must write a letter to the Income Tax Officer of the respective jurisdiction.
- Provide Details: The letter must state the reason for surrender, which is the death of the cardholder, and include the death certificate. Other details such as the name, PAN card number, and date of birth should also be mentioned.
- Submit at PAN Centre: Alternatively, the legal heir can submit the letter, death certificate, and other necessary documents at their nearest PAN centre.
It is important to note that the PAN card should not be immediately surrendered upon the cardholder's death, as it is essential for various financial transactions and closing accounts. The PAN must be retained until all such accounts requiring the PAN are closed, and any outstanding income tax returns should be filed before surrender.
Additionally, while it is not mandatory to surrender official documents like the PAN card, it is recommended to inform the authorities to prevent misuse.
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Surrendering a PAN card with errors
Online Method:
- Visit the official NSDL website.
- Select the "Changes or Correction in existing PAN data/Reprint of PAN card" application.
- Fill in the necessary details, including your citizenship, category, title, and the PAN you wish to retain.
- Submit the form and note the token number sent to your email.
- Continue with the PAN application form, choosing your preferred submission method: Aadhaar-based e-KYC/e-Sign, Digital Signature Certificate, or physical submission.
- Complete all fields, indicating any additional PAN cards you want to surrender, and select the relevant checkboxes.
- Upload the required documents, including proof of identity, residence, and date of birth.
- Provide a scanned copy of your photograph and signature.
- Ensure all authorized signatures are included.
- Review your application and make the necessary payment.
Offline Method:
- Write a letter to your local Income Tax Assessing Officer, explaining the issue with your PAN card and requesting the necessary changes or cancellation.
- Include supporting documents and proof of identity, date of birth, residence, and a copy of your PAN card.
- Submit the letter and documents at your nearest PAN centre or send them via post to the Income Tax PAN Services Unit.
- You will receive an acknowledgement slip upon submission, which you should keep for reference.
Regardless of the method chosen, carefully review the guidelines and ensure all required documents are submitted to avoid delays in the process. It is also important to note that surrendering a PAN card is irreversible, and individuals are only permitted to hold one PAN card throughout their lifetime.
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Surrendering a TAN number
Case 1: Duplicate TAN
If a deductor has been assigned multiple TANs, they must approach the NSDL to request the cancellation of the "Duplicate-Unused TAN". This can be done by filling out an application form for "Changes & Correction of TAN", which can be downloaded from the NSDL website or obtained from TIN-FCs and other vendors. Both online and paper applications are accepted.
Case 2: TAN no longer required
If a TAN is no longer required by the assessee or deductor, an application on plain paper must be submitted to the jurisdictional AO (TDS) requesting the cancellation of the TAN and providing justification for the request. If two Tax Deduction and Collection Account Numbers have been assigned, the TAN that is regularly used as the firm TAN may be retained, and the other TANs can be surrendered for cancellation using the "Form for Changes or Correction in TAN".
Surrendering a PAN Card
Now, here is some additional information on surrendering a PAN card, which you may find useful.
An individual can only hold one PAN throughout their lifetime, and the government does not allow the holding of multiple PAN cards. In the case that an individual has been allotted more than one PAN, they can surrender the additional PAN cards by visiting the NSDL online portal and completing the PAN card cancellation Form for PAN corrections. Alternatively, the PAN Correction Form can be submitted at the nearest NSDL Collection Centre.
If an individual wishes to surrender their only PAN card, they must visit their local Income Tax Assessing Officer with a request letter. In the case of an individual's death, the family members of the deceased can appeal to the Income Tax Department to cancel the PAN card by writing a letter to the Income Tax Officer presiding over the respective jurisdiction, including the reason for surrender, the death certificate, and other vital information.
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Frequently asked questions
PAN stands for Permanent Account Number.
TAN stands for Tax Deduction and Collection Number.
Individuals may need to surrender their PAN or TAN if they have more than one, if they are relocating outside of India, or if there are errors on the PAN card. Businesses may need to surrender their PAN or TAN if the company is being dissolved or shut down.
You can surrender your PAN or TAN online or offline. To surrender online, go to the NSDL website and select the 'Changes or Correction in existing PAN data/ Reprint of PAN card' application. To surrender offline, submit the PAN Card correction form at the closest NSDL collection centre.
It is illegal to hold more than one PAN or TAN card in India. If you have multiple cards, you must surrender all but one.
