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Surrender of PAN

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(Querist)
10 July 2010 Dear Sirs,
In case of dissolution of a Partnership firm first we surrender the PAN or first file an application for dissolution?
kindly suggest
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
10 July 2010 First execute dissolution deed in stamp paper. Then if you feel that no IT returns are to be filed thereafter, surrender the PAN of the partnership firm.
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