Pan card

CA Raj Doshi (Practising CA) (8944 Points)

18 April 2017  
Mistakenly a person has 2 pan cards of which 1 has never been used or quoted anywhere. Whether to surrender inactive pan or to let the govt make it invalid post 1st July 2017 ? Which is a better option, Why and what is the procedure for the same ? Pleas provide theoretical and practical solutions with case laws and circulars if any