Under Indian law, holding more than one PAN card is considered illegal and invalid. Earlier, the penalty under section 272B for possessing multiple PAN cards was up to Rs.10,000 per card.
But currently, a court case has shown harsher consequences, including a penalty of Rs. 60,000 and imprisonment for up to 7 years.

Azam Khan & Abdullah Azam Case
Abdullah Azam son of politician Azam Khan were accused of holding two PAN cards.
These PANs had different dates of birth: one showed 1993 and the other 1990.
Purpose of the Duplicate PAN
The different date was allegedly used to meet the minimum age requirement to contest elections.
Court Reaction
The court said Azam Khan conspired with his son to produce forged documents and manipulate bank records to get the second PAN made.
Charges Applied
The court found them guilty under several IPC sections:
420 - Cheating467 - Forgery of valuable documents468 - Forgery for cheating471 - Using forged documents120B - Criminal conspiracy
Punishment
A special MP or MLA court in Rampur (Uttar Pradesh) sentenced both Azam Khan and Abdullah Azam 7 years imprisonment.
In addition, Rs.50,000 each has been fined by court.
Additional Rs.10,000 Income Tax penalty for holding two PANs.
- For specific IPC charges, each carries a fine of Rs.10,000, with additional jail time if the fine is not paid:
- IPC 420 → 3 years + Rs.10,000 (plus 3 months more if not paid)
- IPC 467 → 7 years + Rs.10,000 (plus 6 months if not paid)
- IPC 468 → 3 years + Rs.10,000 (plus 3 months if not paid)
- IPC 471 → 2 years + Rs.10,000
- IPC 120-B → 1 years + Rs.10,000 (plus 1 months if not paid)
Advice
- Every individual should have only one PAN card.
- Multiple PANs is not just a tax violation but a criminal offense if linked with forgery or fraud.
- Legal penalties can go beyond the Rs.10,000 tax penalty to jail time and additional fines.
Remedies - What You Should Do If You Have More Than One PAN?
You should surrender extra PAN cards immediately, which will help from penalties, criminal charges, future tax or legal troubles.
How To Fix It?
- Fill Form 49A.
- Submit through NSDL along with copies of your PANs.
- Once processed, the extra PAN will be officially surrendered, reducing the risk of penalty.
