how to surrender pan card after death

Surrendering a deceased person's PAN card is typically an offline process for the legal heir. Before cancellation, all due Income Tax Returns (ITR) must be filed and tax liabilities cleared. The legal heir must submit a written application to the jurisdictional Assessing Officer (AO). This letter should include the deceased's PAN details, date of death, and be accompanied by a copy of the death certificate. While not always mandatory after ITR is filed, surrendering the PAN is highly advisable to prevent misuse.