You may follow the following process
The Income Tax Department of India does not provide any procedure to delink your Aadhaar with PAN Card. However, let us now understand how we can delink Aadhaar with a PAN Card for any of the above-mentioned reasons in detail.
One PAN Card Issued to More than One Person(s)
In this case, following things are to be done:
The processing details of the issued PAN Card has to be collected by RCC from the PAN Service Provider(s)
The Audit Log from ITBA must be collected by RCC and the same can be generated via rol GlobalPANView
On the basis of date of allotments, the initial allottee and subsequent allottee(s) of PAN
A detailed analysis report has to be prepared to identify if the delinking is actually required or not. In case the delinking of Aadhaar-PAN is required then all the documents mentioned above along with the application of grievance has to be forwarded to the O/o Joint Directors(s), ADG(s)-I team at bdobriyal @ incometax.gov.in
Once the delinking is successfully completed, the relevant instructions are to be issued by RCC to the respective PAN Service Providers for allotting a New PAN to the subsequent applicants
One assessee has more than one PAN Card and Aadhaar Card linked with the deactivated PAN
For this category, the following measures must be taken in account for the delinking of PAN-Aadhaar Card:
The current status of all the PANs that are in possession of the taxpayer via CBN query on ITD application has to be cross checked via RCC
In case, if all the PANs are in possession of the taxpayer are active, or are under the process of de-duplication or the process of the restoration, then the grievance is to be forwarded by the RCC to the respective jurisdictional Assessing Officer
Once the above process is completed, an extensive report must be prepared on the basis whether the delinking is required or not
In case the delinking of Aadhaar-PAN is required, the documents along with the application of grievance has to be forwarded to the O/o Joint Directors(s), ADG(s)-I team