{"id":4,"date":"2016-11-27T18:08:21","date_gmt":"2016-11-27T18:08:21","guid":{"rendered":"https:\/\/itzeazy.in\/blog\/?p=4"},"modified":"2022-01-18T14:20:54","modified_gmt":"2022-01-18T14:20:54","slug":"pan-card","status":"publish","type":"post","link":"https:\/\/itzeazy.in\/blog\/2016\/11\/27\/pan-card\/","title":{"rendered":"PAN card"},"content":{"rendered":"

Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department.<\/p>\n

All existing assesses or taxpayers or persons who are required to furnish a return of income, even on behalf of others, must obtain PAN. It is mandatory to quote PAN on return of income, all correspondence with any income tax authority.<\/p>\n

The PAN structure looks like\u00a0 –\u00a0 AAAPL1234C<\/p>\n

\"pan<\/p>\n

First five characters are letters, next four are numerals and last character is letter.<\/p>\n

The first three letters are sequence of alphabets from AAA to ZZZ<\/p>\n

The fourth character informs about the type of holder of the card.<\/p>\n

A \u2014 Association of Persons (AOP)
\nB \u2014 Body of Individuals (BOI)
\nC \u2014 Company
\nF \u2014 Firm
\nG \u2014 Government
\nH \u2014 HUF (Hindu Undivided Family)
\nL \u2014 Local Authority
\nJ \u2014 Artificial Juridical Person
\nP \u2014 Individual
\nT \u2014 Trust (AOP)
\nK \u2014 Krish (Trust Krish)<\/p>\n

The fifth character of the PAN is the first character of the<\/p>\n

(a) Surname or last name of the person, in the case of a “Personal” PAN card, where the fourth character is “P”<\/p>\n

(b) Name of the Entity, Trust, society, or organisation in the case of Company\/ HUF\/ Firm\/ AOP\/ Trust\/ BOI\/ Local
\nAuthority\/ Artificial Judicial Person\/ Govt, where the fourth character is C, H, F, A, T, B, L, J, G respectively<\/p>\n

The last character is an alphabetic check digit.<\/p>\n

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Table of Contents<\/p>\n