A partnership firm ABC having two partners(say ..x&y) dissolved and X continued the bussiness as a propritor of firm... later x enter into partnership with Z again with same ABC firm name....whether it can continue with the same PAN number...or it has to surrender the PAN and apply for new PAN
13 December 2011
If partnership is dissolved then you need to apply for new PAN card. Just having same firm name does not mean that both the firm are same. Had it been retirement of one partner and introduction of new partner the same PAN would have continued. But since the partnership is dissolved new PAN need to be applied.
CAclubindia
