CA Pratik Anand

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 Deptt.
  • 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 cash deposits during demonetization, 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 youronlinefilings.com an online platform for filing income tax returns, company incorporation, accounting/bookkeeping, audits, Fema related compliances etc. He can be contacted at: contact@youronlinefilings.com or capratikanand@gmail.com or Mobile: +91-9953199493.

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Author Bio

Qualification: CA in Practice
Company: Pratik & Associates
Location: New Delhi, New Delhi, IN
Member Since: 10 Jun 2017 | Total Posts: 54
Pratik Anand is the founder of youronlinefilings.com, 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. H View Full Profile

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51 Comments

  1. 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

  2. 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.

  3. 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.

    regards
    Robin

  4. 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,

  5. 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.

  6. 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 2017.my PAN is adwpd2975j.would I be able to submit return within 31st July 2017 ?

    1. JAYANT LAXMAN JOSHI says:

      my PAN is deactivated .i am filling my return regularly .also i have submitted the requaired form about a month back.still not done. advice.

  7. SUKHENDU BIKAS PAIRA says:

    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.

  8. 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 ?

  9. 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 .

  10. 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.

    1. Prasanna Kumar Londhe says:

      My experience has been that if want to sort out the matter fast first meet your assessing officer either personally or on phone if you can find out the phone. To get the address of Your assessing officer please visit any of the income tax offices near your place of work or residence. From there you would be able to find correct address and phone no of your assessing officer. After meeting Assessing Officer (AO) find out the exact reason for deactivation. If it is due to multiple pan no. or for any other reason. Once you know the reason you would be able to move in the right direction to have your pan activated.

  11. 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.

    1. Chitu singh says:

      Dear sir
      Today I registered my PAN CARD for efilling,but Iam unable to activate link on our emai.
      So I want to regenerate link at another Email id.
      Please guide me.

      Thanking you.

  12. 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?

  13. PAUL C JOHN says:

    please send me the Indemnity bond format and letter to be send to IT for Re-activation of PAN
    Email:-paul_c_john@yahoo.co.in
    Regards,
    Paul C John

  14. 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

  15. 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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