# PAN Format Checker

> A PAN is 10 characters: five letters, four digits and a letter. The first three letters are a series, the fourth shows the type of holder (P for individual, C for company, H for HUF, F for firm or LLP, T for trust, and so on), the fifth is the first letter of the surname or entity name, and the last is a check letter. This tool checks the format and decodes the holder type; to confirm a PAN is active and Aadhaar-linked, use the income tax portal.

Interactive calculator: https://www.industax.com/calculators/pan-validator

- **PAN format:** AAAAA9999A
- **4th character:** Holder type
- **5th character:** Name initial

## What the 4th character means

| Letter | Holder type |
| --- | --- |
| P | Individual |
| C | Company |
| H | Hindu Undivided Family |
| F | Firm / LLP |
| A | Association of Persons |
| T | Trust |
| B | Body of Individuals |
| L | Local authority |
| J | Artificial juridical person |
| G | Government |

## Where PAN errors cause problems

- TDS credit doesn't reach you if the deductor quotes a wrong PAN
- Invalid or inoperative PANs attract higher TDS (generally 20%)
- GST registration fails if PAN details don't match
- Bank and investment KYC is rejected on mismatched names

## FAQs

### What is an inoperative PAN?

A PAN that hasn't been linked with Aadhaar where linking is required. An inoperative PAN can't be used for refunds and attracts higher TDS and TCS until it is linked again.

### Can two people have the same PAN?

No. Each person can hold only one PAN; holding more than one attracts a penalty and the extra PAN must be surrendered.

### Do NRIs need to link PAN with Aadhaar?

NRIs are exempt from mandatory linking, but their residential status should be updated in the income tax records to avoid the PAN being shown as inoperative.

## Official sources

- Income Tax e-Filing portal: https://www.incometax.gov.in/

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Canonical page: https://www.industax.com/calculators/pan-validator
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.