Check PAN Card Cancellation Online and Offline Process

A Permanent Account Number (PAN) card is a ten–digit alphanumeric identity issued by the Income Tax Department. Every taxpayer should hold only one PAN; multiple cards for a single individual or entity are illegal and invite penalties. When people move abroad, inadvertently obtain duplicate PANs or their businesses shut down, they must cancel the unneeded card. A leading tax platform explains that you can cancel your PAN online through the NSDL website or send a written request to your assessing officer. Another financial service blog notes that, if you hold more than one PAN card, you can be penalised ₹10,000 under section 272B of the Income Tax Act.

Why would you need to cancel a PAN card?

Holding more than one PAN is a violation of the Income Tax Act. Reasons for cancellation include:

• Duplicate PAN issued by mistake. Sometimes the Income Tax Department allocates two numbers to the same person. Government guidelines require such duplicates to be surrendered.

• Relocation or emigration. If an individual permanently moves abroad and no longer needs the PAN, they may cancel it.

• Errors in existing PAN. If your current PAN card has incorrect personal details (e.g., wrong name or date of birth) and a new card has been issued, the old card should be surrendered.

• Death of the cardholder. Relatives of a deceased person can request cancellation of the deceased person’s PAN.

• Dissolution of a business or partnership. When a company, partnership firm or LLP is wound up, its PAN must be cancelled.

Failing to cancel additional PAN cards can result in fines. The Income Tax Act permits a penalty of ₹10,000 for holding multiple PANs. Cancelling the extra card ensures compliance and avoids legal trouble.

Documents required to cancel your PAN

Whether you cancel online or offline, certain documents are necessary to prove your identity and support the cancellation request. According to the Groww portal, these typically include:

1. Identity proof – Aadhaar card, passport, voter ID, driving licence, etc. These verify who is surrendering the PAN.

2. Address proof – utility bills, bank statements or Aadhaar card show your residence.

3. Copy of the PAN card being cancelled – attach a photocopy or scanned copy.

4. Proof of date of birth – birth certificate, passport or school leaving certificate.

5. Covering letter – in offline cases, a formal letter stating reasons for cancellation and listing all PAN numbers held is needed.

6. Death certificate (if canceling a deceased person’s PAN) – the application should include the death certificate and details of the deceased.

7. Dissolution deed (for companies or LLPs) – proof that the entity is dissolved must accompany the request.

How to cancel your PAN online

The online process uses the same PAN Change Request form used for corrections or reprint. According to a popular tax portal, the steps are:

1. Visit the NSDL e‑services portal. Go to the Changes or Correction in existing PAN data / Reprint of PAN card page.

2. Select the appropriate application category. Choose Individual, Company, Firm, etc., depending on the PAN holder.

3. Fill out the form with accurate details. Provide your current PAN number and personal details (name, date of birth, etc.).

4. Generate a token. Once submitted, you receive a unique token number via email; save it for future reference.

5. Continue with PAN application form. Click Continue with PAN Application Form and select the mode of document submission (e‑KYC/e‑sign, scanned images and e‑sign, or forward documents physically).

6. Mention additional PANs. Under Contact Details, tick the box for Other PAN(s) allotted and list all duplicate PAN numbers you wish to surrender.

7. Upload documents. Upload scanned copies of identity, address, date-of-birth proof and the duplicate PAN card.

8. Declaration and payment. Fill the declaration section and pay the applicable fee using credit/debit card, net banking or demand draft.

9. Submit and print acknowledgement. After payment, an acknowledgement slip is generated. Print it. If you choose physical submission, affix a photo, sign and send the form along with supporting documents to the Income Tax PAN Services Unit, Protean eGov Technologies Ltd., Pune.

10. Track application status. You can check the status of your cancellation request using the acknowledgement number on the NSDL or e‑filing portal. Enter your PAN and follow the on‑screen instructions to view status.

Important notes for online cancellation

• One PAN only – do not apply for cancellation if you have just changed details (e.g., changed your name); you can update using the same form instead.

• Authorized signatory – for company or partnership PANs, the form must be signed by a director or partner.

• Acknowledgement slip – keep a copy as proof that you surrendered the PAN. It may be asked during future tax assessments.

• Multiple submissions – if you hold more than two PANs, list all of them under Other PANs section and attach copies for cancellation.

Offline process to cancel a PAN card

If you prefer to submit the request physically or cannot access the online portal, the Income Tax Department allows offline cancellation. There are two methods:

Method 1: Submit Form 49A at a PAN centre

1. Download or collect the form. Obtain the Request for a New PAN Card or/and Changes or Correction in PAN Data (Form 49A) from the nearest PAN centre or the Income Tax Department website.

2. Fill the form. Use block letters and black ink. In Item 11 of the form, enter the PAN number you want to surrender. Provide your personal details and select the relevant category.

3. Attach documents. Enclose identity proof, address proof, date of birth proof and a copy of the PAN card being cancelled.

4. Submit at the PAN centre. Hand over the form and documents at the centre. You will receive an acknowledgement slip.

Method 2: Send a letter to the assessing officer

1. Write a surrender letter. Draft a letter addressed to the Assessing Officer (AO) of your jurisdiction. Include your name, contact details, all PAN numbers held and the reason for surrender.

2. Attach necessary documents. Enclose a copy of the PAN card(s) to be cancelled and proof of identity and address.

3. Submit the letter at the AO’s office. After submission, collect an acknowledgement copy. This acts as proof that the AO has recorded your request.

Offline cancellation may take longer because physical documents must be processed. However, it is useful for those who cannot use the online system or when legal formalities require a written request.

Cancellation of a firm or company PAN

When a company, LLP or partnership firm shuts down, its PAN must be surrendered. The process is similar but requires additional documentation:

• Online process: Submit the PAN Change Request form via the NSDL portal. List the company’s PAN under Other PANs and upload dissolution deeds and proof of identity. Pay the fee, print the acknowledgement and send supporting documents to the PAN services unit in Pune.

• Offline process: Write a letter to the Income Tax officer stating that the firm has dissolved, attach the dissolution deed and a copy of the firm’s PAN card, and submit it to the officer.

Only authorized signatories (directors, partners or liquidators) may sign the application.

Cancellation of a deceased person’s PAN

Relatives may need to cancel the PAN of a deceased family member to avoid misuse. The procedure is:

1. Write to the Assessing Officer. Provide the deceased’s name, PAN, date of birth and a request to cancel the card.

2. Enclose death certificate. The death certificate must accompany the letter as proof.

3. Submit to the AO and obtain acknowledgement. This proof ensures the PAN cannot be misused in the future.

The same process applies to NRIsor foreign nationals who have left India permanently and no longer need the PAN.

How to check the status of your cancellation request

After submitting the cancellation request, you can check its status online:

1. Use the e‑filing portal. On the Income Tax e‑filing website, select Know Your PAN/TAN/AO. Enter your PAN, name and date of birth and submit.

2. Validate with OTP. An OTP is sent to your registered mobile number or email. Enter it to verify identity.

3. View status. The portal shows whether your request is pending, approved or completed.

For applications through the NSDL portal, you can check status using the 15‑digit acknowledgement number on the Track PAN Status page. This shows whether documents have been received, processed and dispatched.

Consequences of not cancelling duplicate PAN cards

Holding multiple PANs invites legal consequences. Section 272B of the Income Tax Act empowers tax authorities to levy a penalty of ₹10,000 for each additional PAN card. Beyond monetary fines, there may be further implications:

• Notice from the Income Tax Department. If your tax records show multiple PANs, you might receive a notice requiring you to surrender the extra card.

• Complications in tax filing. Duplicate PANs can create mismatches in tax credits, leading to processing delays or incorrect tax liabilities.

• Legal action. In extreme cases, misuse of multiple PANs could result in prosecution for fraud.

Therefore, cancel extra PAN cards promptly to maintain compliance and avoid penalties.

Additional considerations and tips

• Use the same form for corrections and cancellation. Both online and offline processes require Form 49A (for Indian citizens) or the PAN change request form. Indicate the PAN being surrendered in the relevant section.

• Do not cancel the PAN in use. If your current PAN is active and you need it for tax purposes, do not cancel it. Only surrender duplicates or unused cards. Individuals leaving India permanently may surrender if they are sure they will never need the PAN again.

• File an FIR if the PAN is lost or stolen. Although not mandatory for cancellation, filing an FIR can prevent misuse and protect you from liability.

• Keep copies of all correspondence. Maintain digital and physical copies of the application, acknowledgement slips and letters submitted for your records.

• Update linked services. After cancellation, inform banks and service providers that the PAN is no longer valid to avoid confusion.

Conclusion

Cancelling a PAN card is straightforward when you know the steps. Whether you have an extra PAN due to administrative error, your business has closed, or a family member has passed away, following the proper online or offline process ensures legal compliance. Always keep your primary PAN active, surrender duplicates promptly, and maintain copies of acknowledgement slips. By doing so, you protect yourself from penalties, prevent identity misuse and maintain clean tax records.