2 pan in same individual name

This query is : Resolved 

19 November 2018 One of my friend have applied and got 2 PAN unknowingly before 12 years, and he is using only one PAN for filing returns and other PAN is idle but not surrendered. By mistake he gave another PAN copy to his bank account. now for AY 2011-12 scrutiny have been selected for the unused PAN, What will be the maximum penalty or punishment by the department?

19 November 2018 you can disclose the facts and request for no penalty u/s 264

19 November 2018 Online surrender second PAN




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