Pan Card - Change of record - Income Tax

Registered Partnership firm :

PanCard was issued to Registered Partnership firm (Firm A) in 1979 to Partners ( A,B & C).

Partners A &B retired from the firm and Partner D inducted .

what are the requirements to change the record of the Pan Card ( to exclude Partners A &B and Include the new incoming partner) .

1) will signature required from the out going partners?

2) will a registered Partnership deed be required?

3) Consent of the remaning partners C will be required?

4) or the New Partner can apply for change of records as managing partner with a unregistered partnership deed ?

5) only consent required by the remaining partner?

Any recommendations please on how to make a complaint to the Income Tax department if rules not been followed , specially when the local Income Tax office is suppourting this.

Signature required from outgoing partners: Generally, signatures of all partners (including outgoing ones) might be required for certain formalities, but for PAN card updates specifically due to partner changes in a partnership firm, the focus is more on updating the details with the consent of the managing partner or as per the partnhership deed.
Registered Partnershp deed: A registered partnership deed is n't necessarily required for updating the PAN card. However, documentation showing the change in partnhership (like a deed of retirement and induction) might be needed.
Consent of remaining partners C: Depending on the partnership deed's terms and the role of Partner C, consent might be part of internal firm processes but isn't a direct requirement for PAN card updates as per tax regulations
New Partner applying with an unregistered partnership deed: The new partner (partner D) or the managing partner can initiate the change. An unregistered partnership deed might suffice for internal purposes, but for tax purposes, documentation supporting the change (like a letter of induction/retirement) is needed.
Only consent required by the remaining partner: This could be part of the process depending on firm agreements but isn't a standalone requirement for PAN updates .
For making a complaint to the Income Tax department if rules aren't followed, especially with local office support:
Documentation: Have documentation of the partner changes, PAN details, and any communication with the tax office ready.