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The Permanent Account Number (PAN) is a number used by the Income Tax Department to identify assessees.
PAN is a 10-digit alphanumeric number that is printed on a laminated card known as a PAN card, along with other details such as the:
The PAN number replaces the General Index Registrar (GIR) Number which is given to the assessee by an assessing officer and includes the officer’s details.
Under section 139A of the 1961 Income Tax Act, the PAN number is required for individuals:
PAN is required in the following situations:
MORE: Click here to learn more about PAN.
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