Two pan card
This query is : Resolved
25 November 2014
ONE OF MY CLINT HAVING TWO PAN CARDS.
FIRST HE HAS GOT AT THE TIME OF HIS SERVICE PERIOD AND TDS FROM SALARY HAS BEEN DEDUCTED AND DEPOSITED ON THE BASIS OF THIS FIRST PAN.
LETTER HE HAS SUBMITTED HIS ITR WITH NEW SECOND PAN CARD. AND CLAIMED TDS IN HIS ITR
DEPARTMENT NOT CONSIDERED TDS AND RAISED DEMAND NOTICE.
NOW OUR CLINT WANT TO MERGES BOTH. AND SURRENDER ONE PAN.
HOW IT CAN WE DONE?
FIRST HE HAS GOT AT THE TIME OF HIS SERVICE PERIOD AND TDS FROM SALARY HAS BEEN DEDUCTED AND DEPOSITED ON THE BASIS OF THIS FIRST PAN.
LETTER HE HAS SUBMITTED HIS ITR WITH NEW SECOND PAN CARD. AND CLAIMED TDS IN HIS ITR
DEPARTMENT NOT CONSIDERED TDS AND RAISED DEMAND NOTICE.
NOW OUR CLINT WANT TO MERGES BOTH. AND SURRENDER ONE PAN.
HOW IT CAN WE DONE?
25 November 2014
you can surrender one pan with ref of another PAN card you can send your unused card to income tax deptt.
25 November 2014
But situation is that TDS deducted in first PAN while Demand raised in 2nd PAN.
Before settingoff TDS and Demand how one can surrender one PAN
Before settingoff TDS and Demand how one can surrender one PAN
02 August 2025
This is a classic problem when a taxpayer holds two PANs, causing mismatch in TDS credit and demand notices.
### How to merge/surrender duplicate PANs and resolve TDS mismatch:
1. **Identify the valid PAN**: Usually, the first PAN with TDS credit is the valid one. The second PAN can be surrendered.
2. **File a request for surrender**:
* Submit a letter/application to the Income Tax Department requesting surrender of the duplicate PAN (the second PAN).
* Mention clearly the valid PAN you want to retain.
* Send the duplicate PAN card along with the application.
3. **Link both PANs in the IT system**:
* Once surrender is accepted, the IT Department merges the PAN records.
* This helps in consolidating TDS credits under the valid PAN.
4. **Rectify TDS mismatch in ITR**:
* File a revised return or rectification request using the valid PAN.
* Include TDS details as per Form 26AS under the valid PAN.
5. **To resolve demand notice**:
* Respond to the department explaining the dual PAN issue.
* Provide proof of surrender of the duplicate PAN.
* Request to consider the TDS on valid PAN and adjust the demand accordingly.
---
### Important points:
* **Do not ignore demand notice**: It can lead to penalty or interest.
* **Use Form 49A** to apply for new PAN or surrender duplicate PAN.
* Contact your jurisdictional **Income Tax Officer** or **PAN cell** for help.
* The Income Tax e-filing portal also allows linking multiple PANs and surrendering duplicate PANs online in some cases.
---
### Summary:
* Surrender the second PAN officially to the Income Tax Department.
* Once merged, file revised ITR with valid PAN reflecting TDS credits.
* Follow up with department for demand adjustment.
If you want, I can help draft the surrender letter or guide you through the online process!
### How to merge/surrender duplicate PANs and resolve TDS mismatch:
1. **Identify the valid PAN**: Usually, the first PAN with TDS credit is the valid one. The second PAN can be surrendered.
2. **File a request for surrender**:
* Submit a letter/application to the Income Tax Department requesting surrender of the duplicate PAN (the second PAN).
* Mention clearly the valid PAN you want to retain.
* Send the duplicate PAN card along with the application.
3. **Link both PANs in the IT system**:
* Once surrender is accepted, the IT Department merges the PAN records.
* This helps in consolidating TDS credits under the valid PAN.
4. **Rectify TDS mismatch in ITR**:
* File a revised return or rectification request using the valid PAN.
* Include TDS details as per Form 26AS under the valid PAN.
5. **To resolve demand notice**:
* Respond to the department explaining the dual PAN issue.
* Provide proof of surrender of the duplicate PAN.
* Request to consider the TDS on valid PAN and adjust the demand accordingly.
---
### Important points:
* **Do not ignore demand notice**: It can lead to penalty or interest.
* **Use Form 49A** to apply for new PAN or surrender duplicate PAN.
* Contact your jurisdictional **Income Tax Officer** or **PAN cell** for help.
* The Income Tax e-filing portal also allows linking multiple PANs and surrendering duplicate PANs online in some cases.
---
### Summary:
* Surrender the second PAN officially to the Income Tax Department.
* Once merged, file revised ITR with valid PAN reflecting TDS credits.
* Follow up with department for demand adjustment.
If you want, I can help draft the surrender letter or guide you through the online process!
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