PAN Decoded – Logic to PAN

Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, Government of India. 

PAN is a 10 digit alpha numeric number, where the first 5 characters are letters, the next 4 numbers and the last one a letter again. These 10 characters can be divided in five parts as can be seen below.

PAN LOGIC

1. First three characters are alphabetic series running from AAA to ZZZ

2. Fourth character of PAN represents the status of the PAN holder.

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 Juridical Person
G — Government
 

3. The fifth character of the PAN is the first character

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

(b) of the name of the Entity/ Trust/ Society/ Organisation in the case of Company/ HUF/ Firm/ AOP/ BOI/ Local Authority/ Artificial Jurdical Person/ Govt, where the fourth character is not equal to “P”

4. Next four characters are sequential number running from 0001 to 9999.

5. Last character in the PAN is an random alphabetic check digit.

Information source – Income Tax Archive – Click to Access

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