Editing Permanent account number (section)

==Structure==

{{Original research|section|date=November 2024}}

The PAN (or PAN number) is a ten-character long alpha-numeric unique identifier.

The '''PAN''' structure is as follows: '''Fourth character''' [''P'' — Individual or Person] Example: '''AAAPZ1234C'''
* The first five characters are letters (in uppercase by default), followed by four numerals, and the last (tenth) character is a letter.
* The first three characters of the code are three letters forming a sequence of alphabetical letters from AAA to ZZZ
* The '''fourth character''' identifies the type of holder of the card. Each holder type is uniquely defined by a letter from the list below:

::'''A''' — AOP ('''Association of persons''')
::'''B''' — BOI ('''Body of individuals''')
::'''C''' — Company
::'''F''' — Firm 
::'''G''' — Government
::'''H''' — HUF (Hindu Undivided Family)
::'''L''' — Local authority
::'''J''' — Artificial juridical person
::'''P''' — Person (Individual)
::'''T''' — Trust (AOP)

* The '''fifth character''' of the PAN is the first character of either of the '''first name,''' '''surname or last name of the person'''
* The last (tenth) character is an alphabetic digit used as a check-sum to verify the validity of that current code.