When should changes in Income Tax Permanent Account Number (PAN) to be intimated to the Assessing Officer
In the following circumstances, changes if any in the Income Tax Permanent Account Number should be informed to the assessing officer:
Death of the Assessee
Discontinuation of a Business
Dissolution of a Firm
Partition of a Hindu Undivided Family (HUF)
Liquidation or winding up of a company
Merger or amalgamation or acquisition of companies.