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To surrender your PAN card offline, follow these steps:Fill out the “Request For New PAN Card Or/And Changes Or Correction in PAN Data” form. Follow this link to download the form: https://www.tin-nsdl.com/downloads/pan/download/PAN-CR-Form_NSDL%20e-Gov_01.06.16.pdfSubmit the PAN form at the nearest NSDL collection centre with the copies of the necessary documents.Once you submit the form, you will get an acknowledgement slip, which is to be sent to NSDL office. This letter should reach the office within 15 days of filing the request.Also file a letter with the Assessing Officer listing the duplicate PAN details and requesting for cancellation of the same. The Assessing Officer may also demand for an affidavit stating that the individual does not own any other PAN card except the one that is in use.You may also visit the nearest Income Tax Assessing Officer of your jurisdiction and submit a letter to them stating the duplicate PAN details and requesting for cancellation of the same. Then, post or hand over the letter to the nearest tax office and save the acknowledgment number.

Tax Deducted at Source (TDS) is a means of collecting income tax in India, governed under the Indian Income Tax Act of 1961. It is managed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue managed by Indian Revenue Service (IRS).It has a great importance while conducting Tax Audits.Who shall deduct tax at source?Every person responsible for making payment of nature covered by TDS provisions of Income Tax Act shall be responsible to deduct tax.However in case of payments made under sec. 194A, 194C, 194H, 194I and 194J in respect of individual and HUF, only if the turnover or professional receipt exceeds sum of Rs. 40 lakh or Rs. 10 lakh respectively (the limits will be Rs.60 Lakh or Rs. 15 Lakh respectively w.e.f. 01.07.2010) in previous year, he is required to deduct tax at source.These persons are mainly:- Principal Officer of a company for TDS purpose including the employer in case of private employment or an employee making payment on behalf of the employer.- DDO (Drawing & Disbursing Officer), In case of Govt. Office any officer designated as such.- In the case of "interest on securities" other than payments made by or on behalf of the Central govt. or the State Government, it is the local authority, corporation or company, including the Principal Officer thereof.Such person is called Deductor while the person from whom the tax is deducted is called Deductee.Tax must be deducted at the time of payment in cash or cheque or credit to the payee's account whichever is earlier. Credit to payable account or suspense account is also considered to be credit to payee's account and TDS must be made at the time of such credit.What a deductor must do?1. Obtain TANEvery deductor is required to obtain a unique identification number called TAN (Tax Deduction Account Number) which is a ten digit alpha numeric number e.g.DELH90468K.This number has to be quoted by the deductor in every correspondence related to Income Tax matters concerning TDS.2. He/She should obtain PAN of the deductee.3. He/She should deduct the tax at correct rate.4. The tax deducted has to be deposited in the designated banks within specified time. (Govt. deductors shall transfer the tax deducted through book entry in Government account).This is detailed below:▬ By or on behalf of the Government : on the same day,▬ By or on behalf of any other person : before the 7th of the following month.However, if the amount is credited in the books on 31st March then the tax should be remitted by 31st May.Note: w.e.f., 01.04.2008 electronic payment of tax has to be done by all corporate assesses and all persons whose cases are auditable under section 44B.5. Use challan no. 281 for depositing TDS amount.http://www.incometaxindiapr.gov.in/incometaxindiacr/ppt_html20081017/TDSTutorial/TDSnewR121.html6. File statements of tax deduction in the prescribed time.The due dates for filing of TDS/TCS statement are :15th of July for Quarter 1,15th of October for Quarter 2,15th of January for Quarter 3 and15th June for last Quarter however for TCS statements the due date is 30th April.7. Use correct form to file TDS/TCS Returns. They are:Form 24Q for salariesForm 26Q for non salariesForm 27EQ for TCSForm 27A/27B Control sheet for electronic TDS/TCSIt may be noted that the following persons have to compulsorily file e-TDS /e-TCS statementsAll government offices/DepartmentsAll companies /corporationsAll persons whose cases are auditableAll persons whose TDS statements contain more than 50 deductees.Dos & Dont's for filing TDS ReturnsDosEnsure that TDS return is filed with same TAN against which TDS payment has been made & TDS certificate is issued.Ensure that correct challan particulars including CIN and amount is mentioned.Correct PAN of the deductee is mentioned.Correct section is quoted against each deductee record.Correct rate is quoted against each deductee record.File correction statement as soon as discrepancy is noticedRetain the original FVU file to enable future correctionsMake use of free of charge RPU provided through TIN-NSDL.comDownload details of challan from challan status enquiry (TAN based view) from TIN-NSDL.comRegistration for TAN enables you to avail additional facilities from Tax Information System.Always verify status of TDS returns from Tin NSDL to ascertain the discrepancy, if any, and/or whether your TDS return stands accepted or rejected by the system.Dont'sDon't file late returns as it affects deductee tax creditDon't quote incorrect TAN vis-à-vis TDS paymentsThe process of filing of e-TDS /e-TCS returns is available in detail at following websites www.incometaxindia.gov.in or http://tin-nsdl.com.8. Issue TDS certificates as per existing procedure and within the time prescribed as stated below:The certificate should be issued within one month from the end of the month in which the income is credited however for credit entries made on 31st March, due date is 7th June, except in the case of salary where the certificate has to be issued by 30th of April of the following financial year in which the income was credited.9. File e-TBAF (In case of Govt. DDO's where TDS is credited in Central Govt. account through book adjustments)TANEvery deductor is required to obtain a unique identification number called TAN (Tax Deduction Account Number) which is a ten digit alpha numeric number. This number has to be quoted by the deductor in every correspondence related to TDS.Format of TAN:Procedure for getting TAN :It can be obtained by filing an application in form no. 49B to any of the TIN facilitation Centres (TIN-FC) namely NSDL. Addresses of the TIN-FC as well as the forms can be downloaded from the website www.incometaxindia.gov.in or http://tin-nsdl.com. The fee for processing TAN application is Rs. 60/-. This can be paid by:▬ Cash at TIN-FC counter▬ Demand draft or▬ Cheque or▬ Credit cardThe demand draft/ cheque shall be in favour of 'NSDL-TIN'.TAN number will be communicated to the deductor by NSDL.

For Corrections in PAN card, we need to visit the nearest PAN center and apply for the correction by filling the requisite application form.Nearest PAN center can be located from the below linkhttps://www.tin-nsdl.com/pan-center.htmlPAN Correction application form can be downloaded from the below link:https://www.tin-nsdl.com/downloads/pan/download/PAN-CR-Form_NSDL%20e-Gov_01.06.16.pdf​For address change, check (Tick) the point number 7 (Address for Communication) in the application form.For the ease of applying, sharing the acceptable proof of address. Attach a copy of any of the address proof mentioned below​ along with the application form.(i) Copy ofa. Aadhaar Card issued by the Unique Identification Authority of India; orb. Elector’s photo identity card; orc. Driving License; ord. Passport; ore. Passport of the spouse; orf. Post office passbook having address of the applicant; org. Latest property tax assessment order; orh. Domicile certificate issued by the Government; ori. Allotment letter of accommodation issued by Central or State Government of not more than three years old; orj. Property Registration Document; or(ii) Copy of following documents of not more than three months old(a) Electricity Bill; or(b) Landline Telephone or Broadband connection bill; or(c) Water Bill; or(d) Consumer gas connection card or book or piped gas bill; or(e) Bank account statement or as per Note 2; or(f) Depository account statement; or(g) Credit card statement; or(iii) Certificate of address in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be; or(iv) Employer certificate in original