# Indian PAN Key: `identity.government.pan_india` Permanent Account Number issued by the Indian Income Tax Department. 10-character alphanumeric: 5 letters + 4 digits + 1 letter. Fourth letter indicates holder type (P=person, C=company, etc.). Page: Samples: `ABCPD1234E`, `AAACB0000C`, `FNKPS1234H`, `AABCR1234F` ## Background ### Origin In India, the tax identification number is officially called the Permanent Account Number (PAN).[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) The legal authority for the allotment and use of PAN is derived from Section 139A of the Income-tax Act, 1961.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) PAN is issued by the Income Tax Department to any person who applies for it or to whom the department allots the number without an application.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) It is issued under the supervision of the Central Board for Direct Taxes (CBDT).[[2]](https://en.wikipedia.org/wiki/Permanent_account_number) The primary purpose of the PAN is to bring a universal identification to all financial transactions and to prevent tax evasion.[[2]](https://en.wikipedia.org/wiki/Permanent_account_number) Once a PAN is allotted, it remains the same forever.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) A PAN is ten characters long: five letters, then four numerals, then a final letter.[[2]](https://en.wikipedia.org/wiki/Permanent_account_number) The first three characters are an alphabetic series running from AAA to ZZZ.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) The fourth character represents the status of the PAN holder.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) P stands for Individual, F for Firm, C for Company and H for HUF.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) A stands for AOP, T for Trust, B for Body of Individuals, L for Local Authority, J for Artificial Juridical Person and G for Government.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) HUF is a Hindu Undivided Family and AOP an Association of persons.[[2]](https://en.wikipedia.org/wiki/Permanent_account_number) The fifth character represents the first character of the PAN holder's last name or surname.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) The last character is an alphabetic check digit.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) ### Use A PAN can be found on a PAN card or a PAN allotment letter.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) An Indian income tax return cannot be filed without a PAN.[[1]](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) Quoting the PAN is mandatory when filing an income tax return, for tax deduction at source, or in any other communication with the Income Tax Department.[[2]](https://en.wikipedia.org/wiki/Permanent_account_number) A GSTIN is a 15-digit identifier assigned to every GST-registered taxpayer.[[3]](https://razorpay.com/learn/what-is-gstin-all-you-know-about-your-15-digits-gstin/) Ten of a GSTIN's characters carry the PAN of the business entity or taxpayer.[[3]](https://razorpay.com/learn/what-is-gstin-all-you-know-about-your-15-digits-gstin/) A 15-character Indian tax number may be a GSTIN with a PAN inside it, so check the length before treating a value as a PAN. (Meridian's view) A TAN is a 10-digit alphanumeric number issued by the Income Tax Department to persons who are required to deduct or collect tax.[[4]](https://en.wikipedia.org/wiki/Tax_Deduction_and_Collection_Account_Number) A TAN has four letters, then five numerals, then a final letter.[[4]](https://en.wikipedia.org/wiki/Tax_Deduction_and_Collection_Account_Number) Length alone will not tell a PAN from a TAN; the point where the letters give way to digits does. (Meridian's view) Trim spaces and uppercase values before matching the five-letters, four-digits, one-letter pattern. (Meridian's view) Use the fourth letter as a cheap sanity check: a column of company PANs that is full of P values is worth a second look. (Meridian's view) Individuals and corporate entities have been able to obtain multiple PAN cards fraudulently.[[2]](https://en.wikipedia.org/wiki/Permanent_account_number) Do not assume that one holder means exactly one PAN when you join or deduplicate on it. (Meridian's view) ## Sources 1. [Information on Tax Identification Numbers](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/india-tin.pdf) — documentation 2. [Permanent account number - Wikipedia](https://en.wikipedia.org/wiki/Permanent_account_number) — secondary source 3. [What is GSTIN? Full Form \& How to Apply for GST Number?](https://razorpay.com/learn/what-is-gstin-all-you-know-about-your-15-digits-gstin/) — secondary source 4. [Tax Deduction and Collection Account Number - Wikipedia](https://en.wikipedia.org/wiki/Tax_Deduction_and_Collection_Account_Number) — secondary source