Why Cancel or Surrender a PAN Card?
Under Section 139A, each individual/entity is allowed only one PAN. Holding multiple PANs can lead to a fine of ₹10,000 under Section 272B . You may also need to surrender your PAN if:
- You relocate permanently abroad,
- You receive duplicate PANs,
- You have errors in your PAN,
- You wish to surrender the PAN of a deceased person, or
- A company/firm dissolves .
How to Cancel PAN Online (via NSDL / Protean eGov)
- Visit the NSDL/Protean PAN services portal → choose Change or Correction in PAN Data / Reprint PAN Card
- Fill the application form and submit; you’ll get a token number via email
- Select “Mention other PANs to be surrendered”, and enter the PANs to cancel
- Upload:
- Current PAN to keep
- PAN(s) to be surrendered
- Documents: ID, DOB, Address, photo, signature
- Pay the fee (₹101–110), then submit
- For paper mode: print the form, affix photo & signature, and mail it within 15 days to the NSDL office in Pune
- Receive acknowledgment slip—use it to track status
Online process timeframe: ~10–20 days
Offline Cancellation (Paper Form or Letter)
Method 1: Form 49A (Correction Form)
- Download Form 49A, mark “Correction”, and specify the PAN number to surrender (Item 11)
- Fill and submit to UTIITSL/NSDL PAN centre with ID/DOB/address proof and PAN copy
- Get an acknowledgment slip
Method 2: Letter to Assessing Officer
- Compose a letter stating:
- Your name, address, and PAN
- PAN to be cancelled and reason
- Attach documents:
- PAN copy
- Proof of identity/address
- Death certificate (if applicable) / dissolution deed / proof of relocation
- Submit in person or by post and collect an acknowledgment
Typical cases include surrendering PAN due to death or company closure .
Checking PAN Cancellation Status
- Visit the Income Tax e-filing portal
- Click “Verify PAN Status” under Quick Links
- Enter PAN, DOB, name, and mobile number → OTP → check status (Under Process / Rejected / Cancelled)
Key Points to Remember
- Keep hold of one active PAN—don’t cancel unless necessary
- Apply within 15 days if using the online method with paper documents
- Documents differ based on reason (death, dissolution, duplicate PANs, relocation)
- Multiple PANs attract ₹10,000 penalty; timely cancellation helps avoid fines
- Verification time: ~10–20 working days; retention of acknowledgment is important
Summary Table
| Mode | Steps Summary |
|---|---|
| Online | NSDL portal → Correction form → Enter PANs to surrender → Upload docs → Pay → Mail (if required) |
| Offline | Use Form 49A or write a letter to AO → Provide PAN & proof documents → Submit and gain acknowledgement |
| Status | Check via e-filing portal → OTP verification → Get live status update |
Final Takeaway
Canceling or surrendering a PAN you don’t need is crucial to stay compliant with tax rules and avoid penalties. The online portal offers a convenient route—just complete the form, upload documents, pay, and mail if required. Offline submission via form or letter suits specific use cases like death or foreign relocation. Don’t forget to track the status, retain acknowledgments, and update your remaining PAN wherever used (banks, Aadhaar, etc.).
