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India

India uses the Permanent Account Number (PAN) as its tax identification number. PAN is a ten-character alphanumeric identifier issued by the Income Tax Department to individuals and non-individual taxpayers.

IN IND 2 TIN types Last reviewed 2026-06-01

TIN types

2 published formats. Open a type to see examples, structure details, and official sources.

Validate India TIN
Indian Permanent Account Number (PAN) for Individuals
Current Individuals

Income Tax Department (Government of India)

PAN with fourth character "P" is the individual PAN used to identify the taxpayer in income-tax communications, income tax returns, and specified financial transactions.

Details
Examples
AFZPK7190K ALWPG5809L
Where to find it

On the PAN card, PAN allotment letter, and Indian income tax return.

Common names
PAN Permanent Account Number
Structure
1-3 Alphabetic series Series assigned from AAA to ZZZ.
4 Holder status "P" identifies an individual holder.
5 Name initial First character of the holder's surname or last name.
6-9 Sequential number Sequential number assigned within the PAN structure.
10 Check character Alphabetic check digit.
Official source
oecd.org incometaxindia.gov.in
Indian Permanent Account Number (PAN) for Non-Individuals
Current Entities

Income Tax Department (Government of India)

PAN with a non-individual holder-status character is used for entities and other non-individual persons recognised for Indian income-tax purposes.

Details
Examples
ALWFG5809L ALWTG5809L
Where to find it

On the PAN card, PAN allotment letter, and Indian income tax return or tax records of the non-individual holder.

Common names
PAN Permanent Account Number
Structure
1-3 Alphabetic series Series assigned from AAA to ZZZ.
4 Holder status Identifies the non-individual holder category, such as company, firm, HUF, trust, local authority, government, or other recognised person.
5 Name initial First character of the holder's name.
6-9 Sequential number Sequential number assigned within the PAN structure.
10 Check character Alphabetic check digit.
Official source
oecd.org incometaxindia.gov.in