Intimation to Assessing officer in case of changes in Income Tax Permanent Account Number (PAN)

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.