The income tax department in its latest drive has started de-activating PAN of all income tax assesses who were allotted more than one PAN at anytime in the past.

Unfortunately, in many cases the PAN being deactivated is the PAN on which the assessees are filing their income tax returns. Once, the PAN is de-activated by the income tax department, the income tax e-filing login of the assessee also gets blocked and the PAN holder is not able to do anything on the Income Tax e-filing portal such as filing of Income Tax Returns, view intimations and respond electronically to various communications by the ITD.

Ques: What should be done in case the PAN is de-activated?

Ans:  In case your Permanent Account Number (PAN) is de-activated then you need to do the following:

1) You need to write a letter to your jurisdictional AO in the Income Tax Department for activation of your PAN.

2) Following documents need to be attached to the letter for activation of PAN:

  • Indemnity Bond in favour of the Income Tax Department
  • Copy of PAN on which the PAN holder is regularly filing the Income Tax Return.
  • Copy of last three years Income Tax Returns filed on the PAN de-activated.

It takes atleast 10-15 days for the Income Tax Department for re-activating the PAN after submission of letter to ITD. 

Ques: I have received online intimation/mail regarding outstanding demand, how do I respond if my PAN is de-activated and I cannot login to the e-filing portal?

Ans: If you have received any intimation from the ITD for which an online response needs to be filed but your e-filing login is blocked then you need to approach your Jurisdictional AO for activation of your PAN ASAP as stated in the previous question.

Since, the re-activation of PAN by ITD takes some time therefore you can respond to the intimation manually by filing a response/letter to the jurisdictional AO.

Although, you might have filed the offline/manual response to the AO but you still need to ensure that you file the online response to the intimation as soon as your PAN is re-activated.   

Download Format of Indemnity Bond for PAN Activation

The author is the founder of an online platform for filing income tax returns, company incorporation, accounting/bookkeeping, audits, Fema related compliances etc. He can be contacted at: [email protected] or [email protected] or Mobile: +91-9953199493.

Read Other Articles of CA Pratik Anand

Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)

Author Bio

Qualification: CA in Practice
Company: Pratik & Associates
Location: New Delhi, Delhi, India
Member Since: 10 Jun 2017 | Total Posts: 59
Pratik Anand is the founder of, an online startup for business registrations, annual business compliance services, Tax filings, book keeping, legal consultancy etc. He is a Chartered accountant by profession and has special flair and expertise in the area of direct Taxation. He View Full Profile

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More Under Income Tax


  1. Sumedha says:

    My mother-in-law has expired and since then her e-filing account has been deactivated. What can we do to activate the same as IT return for the year needs to be filed. The helpline numbers say that the date of birth and pan number are incorrect whereas it the same with which return was filed for so many previous years. Please help what should be done?

  2. Aves Refaquat Siddiqui says:

    one of my client is allotted more than one pan old pan is not linked but second pan is liked to aadhar plz advise how to delink second pan with aadhar

  3. Riya says:

    Sir,my father is 70+ year old pensioner and he is a non-taxpayer (because of his total pension below the tax level). Now his pan card deactivated. Then whats documents he will need for addressing letter to AO of income tax.??? Because he is a non-taxpayer then how he show last 3 year income tax file??? Is he needed indmnity bond?

  4. SUNIL KUMAR says:

    Hi sir mere pass do pan card h 1ko deactivate करना है लेकिन Deactivated नहीं हो रहा है सर कौन से wabside से कैसे करना है plese Link बताए

  5. Manali Acharekar says:

    Dear Sir,
    We had applied for Gratuity Trust Pan Card for our Partnership Firm. We received the Pan card but it is observed that the Pan Number allotted is wrong. I need to surrender the Card to the IT Department. They had asked to submit the same along with Indemnity Bond.
    I want the draft for the same. Please help me with the draft

  6. Chetan Sharma says:

    HI Team

    I need a sample letter of Indemnity bond as well as sample letter to AO for duplicate PAN deletion .i have requested for my Duplicate PAN to be deleted or deactivated as it was on my due to an error

  7. Junaid says:

    whether the private limited company can give loan to the directors. what are the consequences if the private limited company has given loan to directors as per companies act 2013 as well as income tax act.

  8. robin kumar says:

    dear sir,
    department have issue wrongly 2 pan card. we have also surrender and he is also de active but my aadhar card also attach with deactive pan. how is aadhar number unlink same pan.


    1. Bhakta Hang Subba says:

      dear sir,
      department have issue wrongly 2 pan card. we have also surrender and he is also de active but my aadhar card also attach with deactive pan. how is aadhar number unlink same pan.

      Robin FQNPS6748R this number activited

  9. Mudit Gupta says:

    Sir, my father’s pan has been deactivated due to some reason and unfortunately he has expired recently. I have to file his last IT return being the legal heir. Please guide me,

  10. Harendra Doshi says:

    Pan card re-activation indemnity bond to income tax to be typed on what stamp paper value Rs. 10/- or Rs. 100/- Or what?
    Please inform, also help me with indemnity bond draft.

  11. Shyamal das says:

    Sir. My pan was previously deactivated by the ITD in the a.y 2014-15.the same problem arises this year also. I have already submitted the application along with last 3 Yrs return and copy of PAN to AO, Ito,wd1(3), Burdwan on 7th July PAN is adwpd2975j.would I be able to submit return within 31st July 2017 ?


    I am Sukhendu Bikas Paira my PAN card is deactivated and come to know while filling ITR return. I have already send a letter to Assessing Officer with a copy of Indmnity form filled,photocopy of PAN card and last three years ITR return details on 01 Jul 17 and letter is also received or delivered to the Addresse on 4 Jul 17 but PAN card is so far not activated.

  13. Naresh says:

    Hello There, I am NRI and lives in New Zealand.My PAN card also has been deactivated.I was using this PAN from last 15 years.
    May I know How I can activate from outside India ?

  14. Sanjay Dhunna says:

    Hi Mr. Pratik Anand.

    I have submitted my complete docs as suggested to Income Tax Office to Activate my PAN no. on 20-Mar-2017, but till date it is not Activated till date. pl. suggest .

  15. Tapas Gupta says:

    My PAN was deactivated 2 months back. This number has been with me since 1992/3. and till January TDS has been deposited to this acvount. The Assessing Officer’s address (somewhere in New Delhi) is inadequate and incomplete as appearing in the portal. I realised that the Circle No. That appears is also wrong because my Circle/Ward as appearing in the Assessment Order for 2014-15 is quite different. With whatever address was there I sent letter per Read. Post 4 weeks back. No reply has been received so far. Just do not know whom to approach for redressal. I am a professional and clients pay me Service Tax. My application for migration has been turned down because of PAN .Having been deactivated.

  16. U C Sarma says:

    I came to know about my PAN deactivation when I was trying to login to link my Aadhar number with PAN through IT online. For sure, I have only one PAN. Is this the only way tax payer comes to know about PAN deactivation or through registered mobile number and/or registered email though which I have not got information.

  17. Karuna Shanker Ojha says:

    What happens to tax deducted at source by banks on term deposits if PAN is deactivated? Will the amount of TDS land at proper place if PAN remains deactivated?

  18. Pkumar says:

    Just to upade my AO has asked following additional papers:
    1. Copy of Driving License
    2. Copy of Passport
    3. Copy of Aadhaar

    If anyone is having draft of indemnity bond, please share. Thanks

  19. Ramachandran says:

    The department has also stopped the service ” know your PAN” available under services menu in the efiling site. I am at loss to understand why this is deactivated.

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