LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Query regarding change in pan

CA Himanshu Bansal (Risk Manager) (2345 Points)

09 October 2018

Hi All,

I have a query regarding requirement of change in PAN. As we all know fourth digit of PAN is related to constitution of PAN holder, I wanted to know when there is change in constitution(Eg from Firm/LLP to Pvt/Ltd company or vice versa or BOI to AOP or vice versa) -does the PAN change ? Is PAN holder given new PAN with change in constitution(with 4th character in line with PAN format) ?

Regards,

Himanshu Bansal

Reply
Follow
Share

2 Replies

aradhana upadhyay (151 Points)
Replied 09 October 2018

Whenever there is a change in the constitution, a new PAN should be applied for, as if applying for the first time.

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 09 October 2018

Originally posted by : CA Himanshu Bansal
	Hi All, I have a query regarding requirement of change in PAN. As we all know fourth digit of PAN is related to constitution of PAN holder, I wanted to know when there is change in constitution(Eg from Firm/LLP to Pvt/Ltd company or vice versa or BOI to AOP or vice versa) -does the PAN change ? Is PAN holder given new PAN with change in constitution(with 4th character in line with PAN format) ? Regards, Himanshu Bansal