Permanent Account Number (PAN) is a ten-digit alpha-numeric number, issued by the Income Tax Department. Each assessee (e.g., individual, firm, company, etc.) is issued a unique PAN.

PAN enables department to link all transactions of the ‘person’ with the department. These transactions include tax payments, TDS / TCS credits, returns of income / wealth / gift / FBT, specified transactions, correspondence, etc. PAN, thus, acts as an identifier for the ‘person’ with the tax department.

  • PAN structure is as follows: AAAAA9999A. First five characters are letters, next four are numerals, last is a character letter
  • If PAN does not follow the above structure, PAN will be shown as invalid
  • The fourth character of the PAN must be one of the following, depending on the type of assessee:
    • C – Company
    • P – Person
    • H – HUF (Hindu Undivided Family)
    • F – Firm
    • A – Association of Persons (AOP)
    • T – AOP (Trust)
    • B – Body of Individuals (BOI)
    • L – Local Authority
    • J – Artificial Judicial Person
    • G – Government
  • The fifth character of the PAN is the first character of the surname / last name of the person (in case of personal PAN card, the fourth character is “P”) or of the name of Entity / Trust / Society / Organisation
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