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How to surrender pan card

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(Querist)
07 May 2015 One of my client is a partnership firm is looking for dissolution of the same, wanted to surrender pan number also, what is the procedure for surrendering pan number?
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
16 May 2015 there is no standard procedure. you need to intimate the jurisdictional AO about the dissolution of the firm. once the firm is dissolved, AO will assess the income of the firm till the date of dissolution and will satisfy himself that there are no outstanding tax due. PAN is cancelled only upon closure of all outstanding tax litigation, appeals/assessments
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