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Permanent Account Number (PAN) is a code that acts as identification of Indians, especially those who pay Income Tax. It is a unique, 10-character alpha-numeric identifier, issued to all judicial entities identifiable under the Indian Income Tax Act 1961. An example number would be in the form of AAAPL1234C. It is issued by the Indian Income Tax Department under the supervision of the Central Board for Direct Taxes (CBDT) and it also serves as an important proof of identification.〔(TIN )〕 Like the Aadhaar Number and Driving License, it is also issued to foreign nationals (such as investors) subject to a valid visa and hence, it is not acceptable as a proof of Indian citizenship. The PAN is mandatory for a majority of financial transactions such as opening a bank account, receiving taxable salary or professional fees, sale or purchase of assets above specified limits etc.; especially high-value transactions. The primary purpose of the PAN is to bring a universal identification to all financial transactions and to prevent tax evasion by keeping track of monetary transactions, especially those of high-net-worth individuals who can impact the economy. The PAN is unique to each individual and is valid for the life time of the holder, throughout India. An important point to note would be that once issued, the PAN is not affected by a change of address. ==Structure and provisions== * IT PAN card is issued under Section 139A of the Income Tax Act. * The PAN structure is as follows: AAAPL1234C: First five characters are letters, next four numerals, last character letter. * 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 Judicial Person ::P — Individual ::T — AOP (Trust) ::K — Krish (Trust krish) * 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/ 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. Nowadays, the DOI (date of issue) of the PAN card is mentioned at the right (vertical) hand side of the photo on the PAN card if issued by NSDL and will not be mentioned if issued by UTI-TSL. The central government has introduced a new online service called "Know Your PAN" to verify or validate new and existing PAN numbers.〔(this website )〕 Failure to comply with the provisions of Section 139A of Income Tax Act, penalty of Rs. 10,000/- for each default is payable u/s.272B by Assessing Officer.〔()〕 '' 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Permanent account number」の詳細全文を読む スポンサード リンク
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