can a person have two pan cards

No, a person is strictly prohibited from having two PAN cards. Under the Income Tax Act, 1961, specifically Section 139A, it is illegal for any individual or entity to possess or use more than one Permanent Account Number. Having multiple PANs undermines the integrity of the tax system. If a person is found to have a duplicate PAN, the Income Tax Department can impose a penalty of ₹10,000 under Section 272B. If you have unintentionally received a duplicate PAN, you must surrender the additional one immediately.