Pan surrender

PAN card surrendrable one. its not usable after closer of company or death of  person , dissolution firm . the authorised person ( such as legal heir , director , partner ) will do to surrender processing such as after completing of proper return filing and to discloses income or loss to authorised or related  department ( such as banking , direct & indirect tax departments ) to get  nill arrear certificate after completing the started  to surrender PAN CARD to department And to be informed to related judristion person ( writing letter to particular person )