KNOW YOUR PAN STRUCTURE & CIN STRUCTURE

CA. BIJENDER KR. BANSAL (ACA, B.COM) (8148 Points)

31 August 2010  

KNOW ABOUT  CIN No. STRUCTURE

 

 

Corporate Identiy Number has been designed to  easiy identify companies belonging to the STATE, Industry or age of the company.

 

It is 21 digit alpha numeric number as under:-

 

Ex:- U25209DL1973PLC003526

 

First Letter is L/U denotes whether the company is listed or not.

 

Second 5 digits represent the economic activity of the company

 

Next 2 letters represents the state in which the registered office of the Company is situated.

 

Next four digits indicate the year of incorporation.

 

Next  three places indicate ownershop code

 

And last six places in the CIN are the unique number assigned to every company in any particular activity in the particular state by the ROC.

 

At the time of incorporation ROC allot CIN to each company, in the Certificate of Incorporation you would get the CIN of each company.

 

KNOW YOUR  PAN STRUCTURE ?
Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department. Each assessee (e.g. individual, firm, company etc.) is issued a unique PAN.
1-5 field are alpha(A to Z)
6-9 field are numeric(0-9)
10 field is alpha(A-Z)

1.    Forth field of pan denotes assessee status :

·         for individual="P"

·         for Company="C"

·         for Trust ="T"

·         for partnership firm="F"

·         Body of Individual:"B"

·         Association of persons:"A"

·         HUF="H"

·         Local authority:"L"

·         Govt.="G"

·         judicial artificial person:"j"

2.Fifth field of PAN denotes

·         In case of individual: Surname/last name(as given in pan application)

·         for ex. in case of Ram Kumar(individual)

·         5th field will be "K"

·         4th field will be "P"

·         In case of Ram Kumar Gupta(Individual)

·         5th field will be "G"

·         4th field will be "P"

 

·         In case of All Other Assesees (not confirmed for all the assessee)

·         5th field will be first letter of Name/first Name

·         for ex : In case of Suresh Jindal (HUF)(confirmed)

·         5th field will be "S"(first letter of First name i.e Suresh)

·         4th field will be "H"(for Huf)

·         for ex: in case of ABB LTD(confirmed)

·         5th field will be "A"(first letter of First name)

·         4th field will be "C"(for company