Permanent account number

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A permanent account number (PAN) is a ten-character alphanumeric identifier, issued in the form of a polycarbonate card by the Income Tax Department in the Republic of India. It is issued to any person who applies for it or to whom the department allots the number without an application. It can also be obtained in the form of a PDF file known as an e-PAN from the website of the Indian Income Tax Department. A PAN is a unique identifier issued to all judicial entities identifiable under the Indian Income Tax Act, 1961. The income tax PAN and its linked card are issued under Section 139A of the Income Tax Act. It is issued by the Indian Income Tax Department under the supervision of the Central Board for Direct Taxes (CBDT) and it also serves as an important proof of identification. It is also issued to foreign nationals (such as investors) subject to a valid visa, due to which a PAN card is not acceptable as proof of Indian citizenship. A PAN is necessary for filing income tax returns (ITR). A PAN Is mandatory to open a bank account in India.