Two PAN Cards in Different Names in Uttarakhand: How to Surrender One

From the Income Tax Department's published answers and the PAN agency's guidance on cancellation.

The department's page cites section 272B of the Income-tax Act, 1961 for the penalty. Check the provision in force when you read this.

The first is the one this site is concerned with. Two names made two numbers. It is the hardest to untangle, since each office knows the person by a different card.

Step 1: Stop using one of the two today

Do not quote the second number anywhere, from now.

Step 2: List what each number is tied to

Aadhaar, bank accounts, tax returns, tax deducted, investments, loans and property papers.

Step 3: Choose the one to keep

Usually the one linked to Aadhaar and under which returns were filed and tax was deducted.

Step 4: Fill the PAN change request form, with the kept number at the top

It is the same form used for corrections.

Step 5: Write the other number at the place the form gives for it

The agency's guidance names item 11 for PANs inadvertently allotted. Attach a copy of that card.

Step 6: Correct the name on the kept PAN in the same request, if it needs it

With the proof that correction calls for.

Step 7: Keep the acknowledgment

It is your proof of when you asked for the surrender.

Step 8: Move everything that was on the surrendered number

Tell each bank, broker, employer and insurer the number you have kept.

• The form is the request for new PAN card or changes or correction in PAN data. It is the correction form, not the application for a new PAN.
• The PAN you are keeping is written at the top.
• The agency's guidance says other PANs inadvertently allotted are mentioned at item 11 of the form.
• A copy of each card to be cancelled goes with it.
• It is submitted through the PAN agencies, online or at a PAN centre.
• Take the acknowledgment, and keep it with your tax papers for good.

The item number is as the agency's guidance gives it. Forms are revised, so read the form in front of you. Read name change in PAN card, on filing the request.

• Every bank account that quoted the surrendered PAN. Give the branch the kept PAN, and have the KYC updated.
• Demat and trading accounts, mutual fund folios and insurance policies.
• Your employer, so that tax is deducted against the right number from now.
• A tenant, a bank or anyone else who deducts tax from payments to you.
• Fixed deposits, where the bank reports interest by PAN.
• Keep a list, with the date each was done. An account left on a cancelled PAN may be treated as having none.

Read name change in bank records, demat and mutual fund accounts and CKYC name mismatch.

Step 1: Confirm that your own name has in fact changed

Two PANs in two spellings are settled by surrender and a correction, without a Gazette.

Step 2: Settle the two PANs first, or together

A change of name is recorded on one PAN. There should be only one to record it on.

Step 3: Fix the exact new name

The spelling that will go on Aadhaar and the kept PAN.

Step 4: Make the affidavit and publish the newspaper notice

Sign before a notary. Publish in a daily local leading newspaper, and keep the original newspaper.

Step 5: Type the form and sign the undertaking

Two typed copies of the specimen, signed in your old name with two witnesses, and the undertaking.

Step 6: Prepare the CD, photographs and certificate

The same text on a CD in MS Word, two self-attested photographs with identity proof, and a certificate that both copies match.

Step 7: Pay the charge on BharatKosh

Commonly Rs 1,100 for an adult. It is not refunded.

Step 8: Send the file yourself, then update Aadhaar, and then the one PAN

Send it to the Controller of Publications, Department of Publication, Civil Lines, Delhi 110054.

See gazette name change in Uttarakhand.

A typical case we handle: a woman in Haldwani held a PAN in her maiden name, taken as a student. After marriage a relative applied for another in her married name. Her salary account was on the second, and her old fixed deposits on the first. She asked us for a Gazette to "join" the two cards. A Gazette joins nothing here, and she needed none. Her Aadhaar was linked to the second, which also carried her returns. She kept it, surrendered the first on the change request form with a copy of that card, and gave the bank the kept number for her deposits. This is an illustrative example of the type of case we handle, not a named client review.

When you do not need us

For surrendering a PAN, correcting a spelling, recording a married surname and moving accounts. The PAN agencies, the assessing officer and your bank settle those. We are useful only where your own name has changed by choice and a Gazette notification is needed.

Can I have two PAN cards?

No. A person cannot hold more than one PAN.

What is the penalty for two PAN cards?

Rs 10,000 is liable to be imposed, as the department says.

How do I surrender a duplicate PAN?

On the PAN change request form, with a copy of that card.

Which PAN should I keep?

Usually the one linked to Aadhaar and used for returns.

Is a gazette needed to surrender a PAN?

No.

Can I get a new PAN after marriage?

No. The surname is recorded on the same PAN.

How does PAN 2.0 deal with duplicate PANs?

The Government's PAN 2.0 note of November 2024 says the new centralised system will help minimise cases of people holding more than one PAN. A second number that was once overlooked is more likely to be found now.

Who must be told about a second PAN?

CBDT's PAN 2.0 FAQs say a person holding more than one PAN must bring it to the notice of the jurisdictional Assessing Officer and get the additional PAN deleted or deactivated.

Is the penalty charged for each extra PAN?

Guides say the Rs 10,000 penalty applies for each extra PAN. The Income-tax Act, 2025 has applied since April 2026, so check the provision now in force with a tax professional.

How can I check whether I have a second PAN?

Guides say the income tax e-filing portal's PAN status check shows what is held in your name, and the jurisdictional Assessing Officer can confirm.

Can quoting the wrong PAN also attract a penalty?

Guides say giving an incorrect PAN or Aadhaar number in a transaction where one must be quoted, or failing to quote it, may also attract a Rs 10,000 penalty. Quote only the PAN you keep.

Can a PAN taken as a child lead to a duplicate?

Yes. A young person who applies afresh at 18, not knowing a PAN was taken for them as a child, ends up with two. Read our page on a minor PAN and the update at 18.