The assessee who is holding Income Tax Permanent Number should apply for a fresh Income Tax Permanent Account Number:
In case of Partition of existing Hindu Undivided Family into one or more new Hindu Undivided family (HUFs)
Coming into being of new Hindu Undivided Family (HUF)
If Changes has taken place in the constitution of Partnership firm (entailing change of partners)
Splitting up or de-merger of an existing company into two or more companies.