Surrender of PAN & TAN
This query is : Resolved
22 January 2010
Dear Sir,
Please tell me the method of surrender of PAN & TAN of a Company. The Company has been disloved due to merger .
Please tell me the method of surrender of PAN & TAN of a Company. The Company has been disloved due to merger .
22 January 2010
There are not proceedure for PAN surrender. It will be automatically deactivated in absence of use of same PAN.
For TAN, you have to file a Form for Changes or Correction in TAN data for TAN allotted under Section 203A of the Income Tax Act, 1961. which you have select TAN for Surrender at item No. 6 of the form.
For TAN, you have to file a Form for Changes or Correction in TAN data for TAN allotted under Section 203A of the Income Tax Act, 1961. which you have select TAN for Surrender at item No. 6 of the form.
22 January 2010
AGREE
23 January 2010
Dear Sir,
Thanks for reply.
Still a qu in these issue regarding PAN :-
Now the old company has been merged with another company and now filed return and all other things with the new company with new name and differenr juridection.
So how can we surrender or how its deactivated .
Thanks for reply.
Still a qu in these issue regarding PAN :-
Now the old company has been merged with another company and now filed return and all other things with the new company with new name and differenr juridection.
So how can we surrender or how its deactivated .
26 July 2025
Here's a clear explanation regarding surrender/deactivation of PAN and TAN after company merger:
---
### PAN (Permanent Account Number)
* **No formal surrender procedure exists for PAN** in case a company is dissolved or merged.
* The PAN allotted to the old company will **automatically become inactive/deactivated** if it is not used for any financial transactions or filings (like income tax returns, TDS, TCS returns, etc.) for a continuous period.
* Since the old company is merged into a new entity which uses a **different PAN**, the old PAN will gradually become inactive as it won't be used anymore.
* The Income Tax Department periodically deactivates PANs that show no activity for several assessment years.
* **No need to send any formal surrender application** for PAN after merger.
---
### TAN (Tax Deduction and Collection Account Number)
* Unlike PAN, TAN has a **formal surrender procedure**.
* You need to **file Form 49B** (for Changes or Correction in TAN data) selecting the option **“Surrender of TAN”** (Item No. 6).
* This form can be submitted online on the NSDL TIN website or physically to the TIN Facilitation Center.
* Upon successful submission, the TAN of the old company will be formally surrendered and deactivated in the system.
---
### Summary for your case (Old company merged and new company formed):
* **PAN:** No formal action required; it will automatically become inactive over time if unused.
* **TAN:** Submit Form 49B for surrender of TAN of the old company.
---
If you want, I can help you with the exact steps or the link to file Form 49B for TAN surrender. Would that help?
---
### PAN (Permanent Account Number)
* **No formal surrender procedure exists for PAN** in case a company is dissolved or merged.
* The PAN allotted to the old company will **automatically become inactive/deactivated** if it is not used for any financial transactions or filings (like income tax returns, TDS, TCS returns, etc.) for a continuous period.
* Since the old company is merged into a new entity which uses a **different PAN**, the old PAN will gradually become inactive as it won't be used anymore.
* The Income Tax Department periodically deactivates PANs that show no activity for several assessment years.
* **No need to send any formal surrender application** for PAN after merger.
---
### TAN (Tax Deduction and Collection Account Number)
* Unlike PAN, TAN has a **formal surrender procedure**.
* You need to **file Form 49B** (for Changes or Correction in TAN data) selecting the option **“Surrender of TAN”** (Item No. 6).
* This form can be submitted online on the NSDL TIN website or physically to the TIN Facilitation Center.
* Upon successful submission, the TAN of the old company will be formally surrendered and deactivated in the system.
---
### Summary for your case (Old company merged and new company formed):
* **PAN:** No formal action required; it will automatically become inactive over time if unused.
* **TAN:** Submit Form 49B for surrender of TAN of the old company.
---
If you want, I can help you with the exact steps or the link to file Form 49B for TAN surrender. Would that help?
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