10 April 2015
PAN structure is as follows: AAAAA9999A: First five characters are letters, next 4 numerals, last character letter
The fourth character of the PAN must be one of the following, depending on the type of assesse:
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 Juridical Person G — Government
The fifth character of the PAN is the first character:
(a) of the surname / last name of the person, in the case of a "Personal" PAN card, where the fourth character is "P" or
(b) of the name of the Entity/ Trust/ Society/ Organisation in the case of Company/ HUF/ Firm/ AOP/ BOI/ Local Authority/ Artificial Jurdical Person/ Govt, where the fourth character is "C","H","F","A","T","B","L","J","G".
CAclubindia
