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closure of pan

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(Querist)
23 April 2010 Dear all,

we have one client which is a partnership firm. They want to close the firm. So can they close the PAN. If yes what is the procedure to do so?
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CA KISHORE VANAMA

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CA KISHORE VANAMA (Expert)
23 April 2010 Sir,

I think they can close PAN by sending letter to the income tax department. There is no seperate form for closure of PAN
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sachin alwadhi

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sachin alwadhi (Expert)
23 April 2010 u have to surrender the pan no to income tax authorities.no other legal requirement.
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