What is PAN?
Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department. Each assessee (e.g. individual, firm, company etc.) is issued a unique PAN.
1-5 field are alpha(A to Z)
6-9 field are numeric(0-9)
10 field is alpha(A-Z)
    - Forth field of pan denotes assessee status :
 
    - for partnership firm="F"
 
    - Body of Individual:"B"
 
    - Association of persons:"A"
 
    - HUF="H"
 
    - Local authority:"L"
 
    - Govt.="G"
 
    - judicial artificial person:"j"
 
2.Fifth field of PAN denotes NAME
    - In case of individual: Surname/last name(as given in pan application)
 
    - for ex. in case of Ram Kumar(individual)
 
    - 5th field will be "K"
 
    - 4th field will be "P"
 
    - In case of Ram Kumar Gupta(Individual)
 
    - 5th field will be "G"
 
    - 4th field will be "P"
 
    - In case of All Other Assesees (not confirmed for all the assessee)
 
    - 5th field will be first letter of Name/first Name
 
    - for ex : In case of Suresh Jindal (HUF)(confirmed)
 
    - 5th field will be "S"(first letter of First name i.e Suresh)
 
    - 4th field will be "H"(for Huf)
 
    - for ex: in case of ABB LTD(confirmed)
 
    - 5th field will be "A"(first letter of First name)
     
    - 4th field will be "C"(for company)