how to close pan card after death

To close a deceased person's PAN card, the legal heir must follow an offline procedure by applying to the Income Tax Department. While not legally mandatory, it is advisable to prevent potential misuse.

• Before applying, the legal heir must file all pending Income Tax Returns (ITRs) and clear any tax dues of the deceased.
• A formal letter requesting cancellation, along with the deceased's name, PAN, date of birth, and date of death, must be submitted to the jurisdictional Assessing Officer (AO).
• The application must be accompanied by the deceased's death certificate and the legal heir's proof of relationship.

The AO will then process the request and deactivate the PAN card after verification.