Dear Mr. Deepesh Khandelwal,
Below are the details provided for your information, which are self-explanatory.
Regards,
A.V. Srinivasan
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Permanent Account Number (PAN) is a ten-digit alphanumeric identifier issued by the Income Tax Department. Each assessee (e.g., individual, firm, company, etc.) is issued a unique PAN.
Fields 1-5 are alpha (A to Z), fields 6-9 are numeric (0-9), and field 10 is alpha (A-Z).
The fourth 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"
- Government: "G"
- Judicial artificial person: "J"
The fifth field of PAN denotes NAME. In the case of an individual, it represents the surname/last name (as given in the PAN application).
For example:
- For Ram Kumar (individual), the 5th field will be "K" and the 4th field will be "P."
- For Ram Kumar Gupta (Individual), the 5th field will be "G" and the 4th field will be "P."
For all other assessees:
- The 5th field will be the first letter of the name/first name.
- For example, for Suresh Jindal (HUF), the 5th field will be "S" (first letter of the first name, i.e., Suresh) and the 4th field will be "H" (for HUF).
- For ABB LTD, the 5th field will be "A" (first letter of the first name) and the 4th field will be "C" (for company).
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