ASSUME PAN NO. IS AAASA1234A
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AAA S A 1234 A
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5 4 3 2 1
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1.Alphabetic check Digit
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2.Sequential number running from 0001 to 9999
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3.First character of assessee’s last name/surname
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4.Status
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5.Alphabetic series running from AAA to ZZZ
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Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department.
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Each assessee (e.g. individual, firm, company etc.) is issued a unique PAN.
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1-5 field are alpha(A to Z)
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6-9 field are numeric(0-9)
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10 field is alpha(A-Z)
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Forth field of pan denotes assessee status :
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for individual="P"
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for Company="C"
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for Trust ="T"
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for partnership firm="F"
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Body of Individual:"B"
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Association of persons:"A"
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HUF="H"
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Local authority:"L"
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Govt.="G"
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judicial artificial person:"j"
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2.Fifth field of PAN denotes NAME
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In case of individual: Surname/last name(as given in pan application)
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for ex. in case of Ram Kumar(individual)
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5th field will be "K"
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4th field will be "P"
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In case of Ram Kumar Gupta(Individual)
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5th field will be "G"
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4th field will be "P"
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In case of All Other Assesees (not confirmed for all the assessee)
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5th field will be first letter of Name/first Name
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for ex : In case of Suresh Jindal (HUF)(confirmed)
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5th field will be "S"(first letter of First name i.e Suresh)
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4th field will be "H"(for Huf)
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for ex: in case of ABB LTD(confirmed)
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5th field will be "A"(first letter of First name)
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4th field will be "C"(for company
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First 3 letters is AO code, 4th is status of assessee, 5th is assess's title name and balance 5 is PAN.
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