| Question And Answer | |
|---|---|
| Subject: | PAN surrender |
| Category: | Income-Tax |
| Querist: | Kiran |
| Answered by: | Law Intern |
| Tags: | dead person, legal representative, representative assessee |
| Date: | August 6, 2025 |
Procedure for informing Income tax authority about death of an assessee. How to surrender PAN after death of a person.
There is no requirement to surrender the PAN though you may choose to do it to prevent misuse. You will have to write to the jurisdictional AO along with a copy of the Death Certificate and proof that you are the legal heir and request cancellation of the PAN.
If the deceased had any taxable income, the legal heir will have to register as his legal representative and file a return on his behalf. The procedure for that is explained here: How To File Income Tax Return For A Deceased Person
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