06 December 2012
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
