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Structure of PAN Number


Prem Chand Jangir

2014-03-19

Structure of PAN Number

- IT PAN Card is issued Under Section 139A of Income Tax Act.

- PAN structure is as follows: AOFBP6688A: First five characters are letters, next 4 numerals, last character letter.

- The first three letters are sequence of alphabets from AAA to ZZZ

- The fourth character informs about the type of holder of the Card:

* C- Company

* P- Person

* H- HUF (Hindu Undivided Family)

* F- Firm

* A- Association of Persons (AOP)

* T- AOP (Trust)

* B- Body of Individuals (BOI)

* L- Local Authority

* J- Artificial Judicia

- The fifth character of the PAN is the first character:

* of the surname / last name of the person, in the case of a “Personal” PAN card, where the fourth character is “P” or

* of the name of the Entity/ Trust/ Society/ Organization in the case of Company/ HUF/ Firm/ AOP/ BOI/ Local Authority/ Artificial Juridical Person/ Govt., where the fourth character is “C”,”H”,”F”,”A”,”T”,”B”,”L”,”J”,”G”.

- The last character is an alphabetic check digit.