PAN surrender procedure

Respected members are again requested to solve my query, please.

Dear SSG

Holding more than one PAN is an offence and for this u can penalise by Rs.10000/-

So , plz surrender it as emmediate. Procedure is:- Go to site of IT Deptt."incometexindia.gov.in"

then click on PAN --> PAN Greivance-->

Owning or using more than one PAN is against law. You may furnish information on multiple PANs inadvertently allotted to you. -->Click on Furnish(Hifhlighted)--> fill the surrender form. thnx

Dear Amit,

My client is a retired person. He don't have two PANs but he thoughts that he won't he having taxabl e income in future. Therefore he wants to surrender his PAN.

So what will be the procedure in this case.