The alphanumerical 10 digit PAN is made up of 5 parts as under:
Part I: First 3 Characters (Alphabetic) represents an alphabetic series running from AAA to ZZZ.
Part II: 4th Character (Alphabetic) represents the status of the PAN holder, out of the following:
C – Company
P – Person (Individual)
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
Part III: 5th Character (Alphabetic) represents the first letter of the individual’s surname in the case the status is “P”. In all other cases, the 5th character represents the first letter of the name of the Entity, Trust, Society, Organization, HUF, etc.
Part IV: 6th to 9th Characters (Numeric) are sequential numbers running from 0001 to 9999.
Part V: 10th Character (Alphabetic) represents a check digit which is generated by applying a formula to the preceding nine letters and numbers.
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