PAN format: 5 letters + 4 digits + 1 letter (e.g., ABCDE1234F)
Understanding PAN Structure
A A B C M 2 5 9 4 B
PAN Type Codes — 4th Character
Association of Persons (AOP)
A group of individuals or entities who join together for a common purpose.
Body of Individuals (BOI)
Similar to AOP, but members are only individuals (not entities).
Company
A corporate entity registered under the Companies Act.
Firm / Partnership / LLP
A partnership firm or Limited Liability Partnership.
Government Entity
Central or state government departments and entities.
Hindu Undivided Family (HUF)
A traditional family unit treated as a single taxpayer under Hindu law.
Artificial Juridical Person (AJP)
Entities like deities, religious trusts, and universities that are juridical persons.
Local Authority
Municipal corporations, panchayats, port trusts, and similar local bodies.
Individual / Person
An individual resident or non-resident taxpayer.
Trust / AOP (Trust)
Registered charitable trusts, religious trusts, and similar organisations.