Is it illegal if a person has two or more PAN Cards?

[Anonymous]

Is it legally not allowed to a person to have two or more PAN cards issued by the Income Tax department? If by mistake multiple PAN cards have been issued to a single person, is it punishable and what should such person do?

[Dr. Ashok Dhamija]

Section 139-A(7) of the Income Tax Act, 1961, lays down that: “No person who has already been allotted a Permanent Account Number under the new series shall apply, obtain or possess another Permanent Account Number.”

So, it is not permissible for a person to have two or more PAN (Permanent Account Number) Cards.

For violation of the above provision, a penalty of Rs. 10,000 may be imposed under the provisions of Section 272-B of the Income Tax Act by the assessing officer, by giving the person concerned (who has multiple PAN cards) an opportunity of being heard.

If a person has got two PAN cards by mistake, he should surrender one PAN card immediately to the Income Tax authorities in accordance with the procedure in this regard.

     

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Dr. Ashok Dhamija is a New Delhi based Supreme Court Advocate and author of law books. Read more about him by clicking here. List of his Forum Replies. List of his other articles. List of his Quora Answers. List of his YouTube Videos.

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