PAN Structure Decoder
Type any 10-character PAN and see it decoded character by character — entity type, surname initial, sequence and check digit — with a live format-validity check.
| Position | Meaning | Value |
|---|
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Disclaimer: This tool checks the structure and format of a PAN only — it does not confirm whether the PAN actually exists, is active, or belongs to anyone. To verify a real PAN, use the official Income Tax e-filing portal or our PAN Verify tool.
How a PAN is structured
A Permanent Account Number is a 10-character alphanumeric code issued by the Income Tax Department. It is never random: every character carries meaning. Reading left to right, a PAN like ABCPK1234F breaks into five blocks.
4th character — the entity type map
The single most informative character in a PAN is the fourth one. It tells you exactly what kind of taxpayer holds the PAN. Here is the complete code table used by the Income Tax Department.
| Code | Entity type | Who it applies to |
|---|---|---|
| P | Individual | A single person / salaried or self-employed taxpayer |
| C | Company | A company registered under the Companies Act |
| H | HUF | Hindu Undivided Family |
| F | Firm / LLP | Partnership firm (LLPs are commonly issued F or E) |
| A | AOP | Association of Persons |
| T | Trust | A trust or society registered as a trust |
| B | BOI | Body of Individuals |
| L | Local Authority | Municipality, panchayat or similar body |
| J | Artificial Juridical Person | Any juridical person not covered elsewhere |
| G | Government | A government office or agency |
| E | LLP | Limited Liability Partnership (newer allotments) |
How this decoder works
There is no maths and no lookup to the tax database — decoding a PAN is pure pattern reading. The tool simply checks the format and maps each position to its meaning, live as you type.
Key terms explained
4th character — entity type
The single letter in the fourth position defines the class of taxpayer: P for an individual, C for a company, F for a firm, H for an HUF, T for a trust and so on. If this letter looks wrong for the holder, the PAN quote is likely a typo.
5th character — surname initial
For individuals this is the first letter of the surname as recorded on the PAN application — not the first name. For non-individuals it is the first letter of the registered entity name. It is a quick sanity check that a quoted PAN matches a person.
Check digit
The 10th character is an alphabetic checksum derived from the preceding nine characters. It lets systems catch simple typing errors, but this tool validates format only and does not recompute the official checksum.
Verify on the income-tax portal
Structure looking correct does not mean a PAN is real or active. To confirm a genuine PAN, use the “Verify Your PAN” service on the Income Tax e-filing portal, or run our PAN Verify tool.
PAN–Aadhaar link
A structurally valid PAN can still be inoperative if it is not linked to Aadhaar. An inoperative PAN attracts higher TDS and blocks refunds, so always confirm the linking status alongside the format.
Sequential number
Characters 6 to 9 are a running four-digit serial (0001–9999) within each alphabetic series. They carry no personal information and simply keep every allotment unique.
What do the ten characters of a PAN mean?
The first three are a running alphabetic series. The fourth indicates the holder type. The fifth is the first letter of the surname for an individual, or of the entity name otherwise. The next four are numeric, and the tenth is an alphabetic check character.
What does the fourth character stand for?
P for an individual, C for a company, H for a Hindu Undivided Family, F for a firm, A for an association of persons, T for a trust, B for a body of individuals, L for a local authority, J for an artificial juridical person and G for a government agency.
Can I tell whether a PAN is genuine from its structure?
Structure tells you whether it is well formed and what type of holder it belongs to. Only the "verify your PAN" service on the income-tax portal confirms that it actually exists and is active.
Why does the fifth letter matter?
Because it must match the surname on record. A mismatch between the name entered and the fifth character is one of the most common reasons a TDS return, a bank KYC or a GST registration is rejected.
What happens if someone holds two PANs?
Holding more than one PAN attracts a penalty of ₹10,000 under section 272B. The extra PAN should be surrendered through a correction request, keeping the one used in your filings.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.