08 September 2012
The structure of PAN is AAAAA9999A. The initial five characters are letters followed by four numerals and the final character is a letter. PAN uniquely identifies each assesse PAN will be considered as invalid if it does not follows the given structure The 4th character of PAN depends on the kind of assesse and it will be : A – AOP or Association of Persons H – Hindu Undivided Family/HUF C – Company P – Person F – Firm B – BOI or Body of Individuals G – Government T – AOP (Trust) J – Artificial Juridical Person L – Local Authority PAN’s 5th character is first character Of the last name/ surname of the individual in case where the 4th letter is “P” for “PERSONAL” PAN card Of the name of Trust/ Society/ Entity/ Organization for HUF/ AOP/ Artificial Jurdical Person/ Company/ Firm/ BOI/ Government/ Local Authority, when the 4th character is “A”, “B”, “C”, “G”, “L”, “H”, “T”, “J”, “F”.
08 September 2012
First 3 digit - Alphabetic series running (providing by Income tax department) 4th Digit - Status of the applicant as mentioned above reply
5th Digit -First character of assessee’s Last Name/ Surname
6th to 9th digits - Sequential Number running from 0001 to 9999 (providing by Income tax department)
10th digit - Alabhapetic check digit ( provided by Income tax department
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