पैन (आयकर अधिनियम, 1961 के अनुसार)

1. What is the validity of PAN? 

Ans: PAN obtained once is valid for life-time of the PAN-holder throughout India. It is not affected by change of address or change of Assessing Officer etc. However, any change in the PAN database (i.e. details provided at the time of obtaining PAN) should be intimated to the Income Tax Department by furnishing the details in the form for “Request For New PAN Card Or/ And Changes or Correction in PAN Data”.​​ 

2. Can a person hold more than one PAN?

Ans: ​​​​A person cannot hold more than one PAN. If a PAN is allotted to a person, then he cannot apply for obtaining another PAN. A penalty of Rs. 10,000/- is liable to be imposed under Section 272B​ of the Income-tax Act, 1961 for having more than one PAN. 

If a person has been allotted more than one PAN then he should immediately surrender the additional PAN card(s). 

3. Should I intimate my PAN to deductor i.e. person deducting tax?

Ans: ​​​Yes, you should intimate your PAN to the deductor i.e. person deducting tax. From 1st April, 2010, non-furnishing of PAN to deductors results in TDS at much higher rate of 20% or even more.​

4. ​​Is it mandatory to file return of income after getting PAN?

Ans: Return is to be filed only if you are liable to file return of income under 139. 

It is not mandatory to file return of income after getting PAN.