Direct Tax
PAN surrender after dissolution of a partnership firm
A closing-file checklist for a firm that has discontinued or never commenced operations.
Dissolution does not automatically close every registration
The closing process should reconcile the partnership deed, dissolution deed, PAN, tax filings, GST and other registrations, bank accounts and outstanding proceedings. The facts of non-commencement should be supported rather than merely stated.
Documents commonly retained
- Original partnership and dissolution deeds
- PAN copy and jurisdiction details
- Acknowledgements of returns filed, if any
- Bank closure evidence or confirmation that no account was opened
- GST cancellation and final-return records, if applicable
- Partner authorisation and covering letter
Before submitting the request
Check for outstanding demands, notices, pending refunds, TDS credits and portal obligations. Preserve a complete scanned closing file because the entity records may be required later even after the PAN is surrendered.