How to Surrender a Duplicate PAN Card?

Do you mean a duplicate PAN card or a duplicate PAN number?

People use "duplicate PAN" for two very different things. Check which one you mean before you do anything.

Can a person hold more than one PAN?

No. The Income Tax Department's FAQ says a person cannot hold more than one PAN. Anyone allotted more than one should surrender the extra PAN card(s) immediately.

From 1 April 2026, section 262(8) of the Income-tax Act, 2025 says a person who has a PAN cannot apply for, obtain or possess another one. The same rule was in section 139A of the old 1961 Act.

The wording is that the Assessing Officer (AO, the tax officer in charge of your file) may impose the penalty. It is not automatic. Surrendering the extra PAN on your own, before anyone asks, is the sensible step.

How do people end up with two PANs?

Most duplicates are honest mistakes. Common reasons:

• Lost card, fresh application. Someone applies as a new applicant instead of ordering a reprint.
• Name change after marriage. A new PAN is applied for in the new name, instead of a name change on the existing PAN.
• Mistake on the old card. A wrong date of birth or spelling leads to a fresh application instead of a correction.
• Forgotten PAN. A PAN made years ago for a job, policy or bank account is forgotten, and a new one is taken.
• Agent or employer applied again. A middleman applies without checking that you already have a PAN.
• Instant e-PAN on top of an old PAN. A person with an old PAN applies for Instant e-PAN with Aadhaar.

Which PAN should you keep?

No official rule says which one to keep. In practice, keep the PAN that already carries your tax history. Use this as a guide:

If both PANs have been used, for example one for salary and one for shares, ask a tax professional or your AO before choosing. Tax credits shown under the PAN you give up may need attention. Check which PAN is linked with your Aadhaar →

What documents do you need to surrender a PAN?

How do you surrender a duplicate PAN through Protean or UTIITSL?

Protean's FAQ says to file a PAN change request for the PAN you use, list the other PAN(s) allotted to you, and submit copies of those cards for cancellation. Since 1 April 2026, the change request form for individuals is CR-01.

1. Choose the PAN you will keep

   Use the guide above. The change request is filed in the name and number of the PAN you keep.

2. Open the change request form

   On Protean, go to onlineservices.proteantech.in and choose the option for changes or correction in existing PAN data. On UTIITSL, go to pan.utiitsl.com. You can also fill a paper CR-01 at a PAN centre.

   You'll know it worked when the form shows your kept PAN at the top and gives you a token or reference number.

3. Enter the PAN to be surrendered

   Look for a field for other PANs allotted to you, and enter the extra number. Check that your name, date of birth and parents' names match your proofs.

   If there is no such field: call Protean on 020-27218080 or UTIITSL on 033-40802999 before paying, or use the letter route.

4. Pay the fee

   Pay the change request fee shown on the portal. Add a printed card only if you need one. See PAN correction for how the fee works.

   You'll know it worked when an acknowledgement PDF arrives by email. Protean acknowledgement numbers have 15 digits.

5. Submit the copy of the extra PAN

   In paperless mode, upload the copy if asked and sign with e-Sign (₹5.90 charge). In physical mode, print the acknowledgement, sign it, and post it with the documents to the address shown on it.

   Papers must reach Protean within 15 days in physical mode. Late papers can delay or stop the request.

6. Track the request and keep proof

   Track with the acknowledgement number on the site you used. Keep the acknowledgement safe; it is your proof that you surrendered the extra PAN. Check status →

How do you surrender a PAN with a letter to your Assessing Officer?

Protean says that to cancel or surrender the PAN you are currently using, you visit your local Income Tax Assessing Officer with a request letter. Many people also use a letter when the online form gives no place for the extra PAN.

1. Find your Assessing Officer

   Your AO depends on your PAN and address. You can look it up on the e-Filing portal. Find your AO code and jurisdiction →

2. Write the request letter

   Keep it short. Include your full name, father's name, date of birth, address, mobile number, the PAN you keep and the PAN you surrender. Say that the second PAN was allotted by mistake and you request its cancellation.

   Sample wording

   "I hold two PANs: ABCPK1234X and ABCPK5678Y. I wish to keep ABCPK1234X and request cancellation of ABCPK5678Y, which was allotted to me by mistake. A copy of both cards is attached." (These are dummy numbers.)

3. Attach copies

   Attach self-signed copies of both PAN cards and your ID proof. If you filed a change request too, attach its acknowledgement.

4. Submit and get a receipt

   Hand in the letter at the AO's office. Take two copies, so one can be stamped for you.

   You'll know it worked when you hold a receipt copy with the office stamp or signature and date.

   If the office won't accept it: ask which ward or circle handles your PAN, and whether they want the request online instead.

How do you close the PAN of a person who has died?

We found no official online service for surrendering a deceased person's PAN. One option is to write to the deceased's AO. Do this only after pending tax work is finished, because the PAN is still needed for the final return, refunds and closing accounts.

1. Register as the legal heir

   On the e-Filing portal, log in and use Authorised Partner → Register as Representative Assessee, then choose "Deceased (Legal Heir)". You need copies of the deceased's PAN, the death certificate, your own PAN and legal heir proof.

   You'll know it worked when you get an email and SMS that the request is approved. The department says it processes requests within 7 days.

2. Finish the pending tax work

   File any return due for the deceased, claim refunds and close or transfer bank and investment accounts. Banks and fund houses usually ask for the PAN during this.

3. Write to the Assessing Officer

   Give the deceased's name, PAN and date of death, your relationship and contact details. Attach the death certificate, a PAN copy and legal heir proof. Ask for a receipt.

   If you are not sure the letter is needed: ask the AO. Practice varies, and some families keep the PAN on record for years for pending matters.

What if a company, firm or HUF has two PANs?

The one-PAN rule applies to every "person" in tax law, including companies, firms, LLPs, trusts and HUFs. Keep the PAN used for the entity's bank account, GST and returns. Surrender the other through a change request on Form CR-02, signed by an authorised person such as a director, partner, karta or trustee. A copy of the extra PAN goes with it.

One possible cause is a PAN allotted with the wrong status letter, such as a firm letter for a company. PAN for companies, firms, trusts and HUFs →

What should you do after surrendering the PAN?

Make sure every place that knows you by PAN has the number you kept. First, run Verify Your PAN on the kept PAN to confirm it shows active.

• Bank accounts and fixed deposits: give the kept PAN, so TDS on interest is not deducted at a higher rate.
• Employer: update payroll, so TDS (tax deducted at source) goes to the right PAN.
• Demat, broker and mutual funds: update KYC with the kept PAN.
• Insurance, loans, credit cards and post office savings: update where PAN was quoted.
• Aadhaar link: make sure the kept PAN is the one linked. Link PAN with Aadhaar →
• Form 26AS: check over the next few months that new TDS shows under the kept PAN. The PDF is password-protected; our unlock tool helps you open it.

What can go wrong, and how do you fix it?

Bottom line

If you lost your card, get a reprint; there is nothing to surrender. If you truly hold two PAN numbers, keep the one with your tax history and surrender the other through CR-01, or by letter to your AO. Keep the receipt, then update your bank and employer. For help, call Protean on 020-27218080 or UTIITSL on 033-40802999.