If we have an account in the bank, usually we also transfer the pan card, but it is necessary to link the pan card with the Aadhaar card. Regarding linking pan card with Aadhaar card, IT has informed that if your pan card is not linked with Aadhaar card then get it linked otherwise it may be closed.
The Income Tax department on Saturday issued an advisory that if the Permanent Account Number is not linked with PAN card and Aadhaar by March 2020, it will become inactive. 
Linking with PAN card and Aadhaar card is mandatory so don’t record it Immediately link all PAN card holders falling under Exemplary category under Income Tax Act 1961 have to get PAN card before 31st March 2023 and if PAN card is not leaked it will be deactivated.
He cannot file his IT return based on the deactivated PAN number, his pending process will not be processed. The deactivated PAN card will not be endorsed to India. Moreover, if the return filled is defective, then the deactivated PAN card cannot be rectified.
PAN card is not only required for banking and financial transactions it is also an important KYC document cbdt income tax department for which aadhaar is issued by unique identification authority of india then pan is issued by income tax department aadhaar can be issued only to an individual whereas pan can be issued to an individual in addition to