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PAN after merger of companies

This query is : Resolved 
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(Querist)
06 February 2023 Hello Experts,
There are two existing Foreign companies A & B in Koea, both are merged in Korea and now now only Company B remained. But company "A" has business and PAN in India and company "B" does not. Now query is :-
1) Shall we apply name correction of company "A" PAN and put company "B" name on it
2) Shall we surrender company "A" PAN and apply new PAN for "B"
3) Any other related to this.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 February 2023 Surrender company "A" PAN and apply new PAN for "B".
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