What is a Permanent Account Number (PAN)?

Primarily, the PAN or the Permanent AccountMandatory for ready identification
Number is issued by the Income tax departmentDepending on what you are and your status as
of India to bring into the taxpaying net all thosean assessed, the 4th character of the Pan
whose incomes are taxable. It is like annumber is a ready determinant. You could be
identification number for Indians and has to beassessed for income tax purposes as a person, a
obtained from the income tax departmentcompany, a company or firm, HUF or Hindu
regulated by the CBDT or the Central Board ofundivided Family, an Association of persons or
Direct Taxes. Earlier, a PAN card was required forAOP, the government, body of individuals or BOI,
getting a phone connection, but nowadays, youlocal authority or an artificial juridical person. By
would need it for opening a bank account, takingthe fifth character of the PAN card you can easily
fees for professional services and also for youridentify the surname of the person to whom it
salary.belongs. Even if you don't pay any income tax or
More of a social security number from Indiado not fall under the tax ambit, you can hold a
If you are looking for a similarity, it is like thePAN card. If you don't need to pay any taxes,
social security number in the United States that isyou could even be assessed although your income
issued to the legal residents of the US and thetax liability could be zero.
citizens. Earlier, many people used to earn moneyIt is not only applicable if you earn an income as
and avoid paying taxes in India. It led to a parallelthe income tax department in India requires and
economy where the state was robbed of its duehas made a PAN card mandatory for everyone.
revenue. To counter the problem, theYou would need it for trading in stocks, buying or
government came up with a ready identificationselling properties, paying outstanding taxes to the
number that has to be quoted for all financialincome tax department or even for consulting
transactions. It was impossible for thewith the department. Nowadays, even applying
government to keep a tab on all the monetaryfor a visa requires you to have a PAN card.
dealings that were taking place.Primarily, it is meant of carrying on any type of
Among the most unique features of the PANfinancial transaction in India. You have to quote
card is that the number does not change even ifthe PAN number allotted to you in every
you shift your residence form one part of Indiadocument that you sign.
to the other. The number has a total of 10It empowers the income tax officials to keep
alphanumeric characters where the letters formtrack of any undisclosed income or transactions
the first 5 characters, numbers comprise the nextthat you may carry out during an accounting
4 and the last is again a letter. Every income taxyear. You can fill out form 49A and submit it to
payee in India is easily identifiable by the PANthe tax authorities near you or render help from
number he or she holds. The authenticity of asome private agents that help out non resident
PAN card is determined by the structure of theIndians and persons of Indian origin to obtain a
numbers and in case a person's PAN card doesPAN card. After applying for a PAN card you can
not conform to the pattern, the card would bekeep track of the process and the status it is in
deemed invalid. It also carries a recent headshotby checking out the website.
of the holder.