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33. Know about 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 NAME

§ 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