how to cancel pan card after death

The PAN card of a deceased person can be surrendered by their legal heir or relative. It is generally recommended to prevent its misuse. The process is primarily offline and requires a written application to the jurisdictional Assessing Officer (AO). Before applying for cancellation, the legal heir must file the deceased's Income Tax Return (ITR) up to the date of death and clear any pending tax dues. The application must include the deceased's name, PAN, date of birth, and a copy of the death certificate, and an acknowledgment should be obtained upon submission.