Here is a detailed guide on how to cancel the PAN card of a deceased family member.
A PAN card remains valid even after the death of the cardholder. The surviving family members should lawfully cancel it to prevent future hassles like identity misuse or tax notifications. If the PAN is not cancelled then the card can be fraudulently used for financial operations such as opening bank accounts or receiving unauthorised refunds.
If a deceased individual has tax liabilities or was due for a refund then it is advised that the legal heir serve as a representative assessee in the income tax portal. Note that it is against the law to use the PAN of the deceased for legal or financial transactions. Here is a detailed guide on how to cancel the PAN card of a deceased family member.
To cancel the PAN of the deceased person you will require the original PAN card and a death certificate copy. You will also need a cancellation letter and a duplicate of your PAN card. The proof of association with the deceased person such as a legal heir certificate or Aadhaar card is also needed.
Write a formal letter to the jurisdictional Assessing Officer (AO) of the Income Tax Department to cancel the PAN. The letter should include the full name of the deceased and PAN, date of death and a request for cancellation. You should sign it since you are the representative or legal heir. State your own details as well as your relationship with the deceased. Annex all the documents and present them personally or send them through registered post to the relevant AO.
You can access the Know Your AO facility on the website of the IT Department to find out which officer has jurisdiction over the PAN of the deceased. You can send your letter and documents to the specific office for processing.
You can also cancel the PAN by filling out the physical PAN correction form called Form 49A. You can download this from the NSDL website. Fill in the form by putting a check mark in the section of the form that states that the PAN is to be cancelled. Give the PAN details of the deceased. Attach all the documents. File the completed application at the nearest NSDL PAN service centre.
The AO will verify the documents and cancel the PAN. You can check the status by calling or visiting the office of the AO. If you have made the request through NSDL then you may receive a tracking number for the application to track your status.
The e-filing portal does not offer the facility to cancel a PAN card. Therefore, the PAN cancellation process has to be executed either through the AO or by the physical application method of NSDL.