What is the structure or logic behind the PAN Number ?

The PAN (Permanent Account Number) is issued by the Income Tax department of the Government of India. The structure of the PAN number is as follows: 

First five characters are letters, next four numerals, last character letter.

Of the first five characters, the first three letters are sequence of alphabets from AAA to ZZZ.

The fourth character informs about the type of holder of the card. Each holder is uniquely defined as below:

  • A — Association of Persons (AOP)
  • B — Body of Individuals (BOI)
  • C — Company
  • F — Firm
  • G — Government
  • H — HUF (Hindu Undivided Family)
  • L — Local Authority
  • J — Artificial Juridical Person
  • P — Individual
  • T — Trust (AOP)

The fifth character of the PAN is the first character.

  • (a) of the surname or 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, or organisation in the case of Company/ HUF/ Firm/ AOP/ Trust/ BOI/ Local Authority/ Artificial Judicial Person/ Govt, where the fourth character is "C","H","F","A","T","B","L","J","G".

The last character is an alphabetic check digit.

You can apply for a PAN Card at PAN Services, Brokerage Free.