A PAN number format is a fixed 10-character code: five letters, four digits, one letter (AAAAA9999A). The first three letters run in an alphabetic series, the fourth marks your holder type (P for individual, C for company), and the fifth is the first letter of your surname. The last character is a check digit that the Income Tax Department uses to validate the PAN.
This structure is set by the Income Tax Department and hasn’t changed with PAN 2.0 or the new PAN application forms rolled out in April 2026. What has changed is how you apply for a PAN, not the format of the number itself. Here’s how to read it, download your card, and enter the number correctly on forms without triggering a rejection.
What Is the PAN Card Number Format?
Every PAN follows the same 10-character alphanumeric structure, regardless of whether it belongs to a salaried individual, a company, or a trust. The Income Tax Department’s own PAN FAQ breaks it down as five parts:
| Position | Character type | What it represents |
|---|---|---|
| 1st–3rd | Alphabetic (A–Z) | Random alphabetic series, AAA to ZZZ |
| 4th | Alphabetic (A–Z) | Status of the PAN holder (individual, company, trust, etc.) |
| 5th | Alphabetic (A–Z) | First letter of surname (individual) or entity name (non-individual) |
| 6th–9th | Numeric (0–9) | Sequential number, 0001 to 9999 |
| 10th | Alphabetic (A–Z) | Check digit for validation |
Example: ALWPG5809L
- ALW: random alphabetic series
- P: individual (person)
- G: surname starts with “G”
- 5809: sequential number
- L: check digit
This is also why PAN validators and online forms use the pattern [A-Z]{5}[0-9]{4}[A-Z] to check whether a PAN is correctly formatted before it’s even sent for verification.
PAN Card 4th Character: What Each Letter Means
The fourth character tells the department, and anyone reading your PAN, what type of taxpayer you are. This is a fixed, published list; there’s no ambiguity here.
| 4th character | Holder type |
|---|---|
| P | Individual |
| C | Company |
| H | Hindu Undivided Family (HUF) |
| F | Firm / Limited Liability Partnership |
| A | Association of Persons (AOP) |
| T | Trust |
| B | Body of Individuals (BOI) |
| L | Local Authority |
| J | Artificial Juridical Person |
| G | Government Agency |
If you’re applying for a HUF, the “H” in your PAN isn’t optional or selectable; it’s assigned automatically based on the applicant category you choose on the application form. Our HUF PAN card guide covers how that category gets set at the application stage.
Why the 5th Character Depends on Your Name Spelling
For individuals, the fifth character is the first letter of your surname or last name exactly as recorded with the department. For companies, trusts, firms, and other non-individual entities, it’s the first letter of the registered name instead.
This is where small name mismatches cause confusion later: if your surname on your PAN application doesn’t match what’s on your Aadhaar or bank KYC, the fifth character won’t line up with what verification systems expect, and e-KYC checks can flag a mismatch even though the PAN itself is valid. If you’re unsure how your name should be formatted for PAN, see our guides on first name and last name conventions for PAN and what the SMT prefix means on a PAN card.
The Last Five Characters: Serial Number and Check Digit
Characters six through nine are a running serial number from 0001 to 9999, assigned in sequence within your category (same first five characters). The tenth and final character is an alphabetic check digit.
The Income Tax Department confirms the tenth character exists purely for validation, but it doesn’t publish the exact formula used to generate it, so treat any “PAN checksum calculator” you find online as unofficial. In practice, you don’t need to calculate this yourself. The only reliable way to confirm a PAN is genuine is the department’s own “Verify PAN” or “Know Your PAN” service on the e-filing portal, not a manual formula.
Does the PAN Format Change for Companies, Trusts, or NRIs?
No. The 10-character structure, AAAAA9999A, is identical across every applicant category. What changes is only the fourth character (holder type) and, for non-individuals, what the fifth character is drawn from.
| Applicant type | 4th character | 5th character source |
|---|---|---|
| Individual (resident) | P | First letter of surname |
| NRI / foreign individual | P | First letter of surname |
| Company | C | First letter of company name |
| HUF | H | First letter of HUF name |
| Partnership Firm / LLP | F | First letter of firm name |
| Trust | T | First letter of trust name |
NRIs and foreign nationals get a standard “P” PAN like any resident individual; the format doesn’t distinguish citizenship. See our PAN card guide for NRIs for the specific documents that category needs at application stage.
How to Download Your PAN Card and Check the Format
Once you have a PAN, downloading the e-PAN lets you confirm the printed number matches the structure above. There are three official routes:
| Method | Best for | What you need |
|---|---|---|
| Income Tax e-filing portal (Instant e-PAN) | PANs issued via Aadhaar-based instant allotment | Aadhaar number + OTP |
| Protean (formerly NSDL) e-PAN download | PANs processed through Protean | PAN or acknowledgement number, DOB, Aadhaar (if linked) |
| UTIITSL e-PAN download | PANs processed through UTIITSL | PAN number, DOB, OTP |
Your PAN is tied to whichever agency originally processed the application, so downloading from the wrong portal won’t find your record. For the complete step-by-step process, including the DDMMYYYY password format for opening the PDF, see our full PAN card download guide or the Aadhaar-based download method if you got an instant e-PAN.
How to Correctly Fill Your PAN Number in Forms
Most rejected KYC forms and failed PAN validations trace back to how the number was typed, not the PAN itself. A few rules keep it clean:
- Always type in uppercase. Systems generally auto-capitalise, but don’t rely on that; type it correctly the first time.
- No spaces, hyphens, or slashes. It’s a continuous 10-character string:
ALWPG5809L, notALW PG 5809 L. - Watch look-alike characters. “0” (zero) versus “O” (letter), and “1” versus “I” or “l,” are the most common manual entry errors, especially when copying a PAN from a scanned document or photo.
- Match the name on file. Since the fifth character is tied to your surname, make sure the name you enter on any linked form matches your PAN records exactly, since mismatches trigger e-KYC failures even when the PAN number itself is typed correctly.
- Verify before submitting. Use the “Verify Your PAN” tool on the income tax e-filing portal if you’re unsure whether a number is active and correctly linked to the right holder.
| Common error | Why it fails | Fix |
|---|---|---|
| Lowercase entry | Some legacy forms don’t auto-correct case | Type in uppercase manually |
| Space between characters | Breaks the 10-character string validation | Remove all spaces |
| “0” typed as “O” or vice versa | Fails format and database match | Cross-check against the printed card |
| Old PAN entered after correction | Number unchanged, but linked name/DOB may not match | Recheck against latest e-PAN download |
| PAN not linked to Aadhaar | Some portals reject unlinked PANs outright | Confirm status via Aadhaar-PAN linking |
If a form keeps rejecting a PAN you’re confident is correct, it’s often a records mismatch rather than a typo. The PAN customer care number is the fastest way to confirm what’s on file.
PAN Number Format Under PAN 2.0: What’s Changing (and What Isn’t)
PAN 2.0 is a system and card-design upgrade, not a renumbering exercise. Existing PAN holders keep their current 10-character number. What’s new is a dynamic QR code on the physical card that pulls live data from the PAN database, a feature that’s existed since 2017-18 but is being enhanced, not introduced. No PAN holder needs to reapply, and the AAAAA9999A structure stays exactly as it is today.
A Note on the April 2026 PAN Application Form Changes
Forms 49A and 49AA were officially discontinued from 1 April 2026 and replaced by Forms 93, 94, 95, and 96 under Rule 158 of the Income-tax Rules, 2026: Form 93 for resident individuals, 94 for Indian non-individual entities, 95 for foreign individuals, and 96 for foreign entities. This affects how you apply for a new PAN. It does not change the format of the PAN number you’re issued. If you’re starting a fresh application, see our guide on applying for a PAN card online and our note on what replaced Form 49A.
What Experts Say
Practitioners who handle PAN corrections regularly point to the same root cause behind most format-related rejections: the number is fine, but the linked name, DOB, or Aadhaar record isn’t. Tax consultants generally recommend downloading a fresh e-PAN before any high-value transaction, such as property registration, a large bank transfer, or opening a demat account, since these use automated PAN-name matching that fails silently on old data even when the 10-character PAN itself has never changed.
FAQs
What is the PAN card number format? A PAN is a 10-character alphanumeric code: five letters, four digits, and one letter (AAAAA9999A). The first three letters are a random series, the fourth denotes holder type, the fifth reflects your name, and the last is a check digit.
What does the 4th character of a PAN represent? It identifies the holder category: P for individual, C for company, H for HUF, F for firm/LLP, A for AOP, T for trust, B for BOI, L for local authority, J for artificial juridical person, and G for government agency.
What does the 5th character of a PAN represent? For individuals, it’s the first letter of the surname or last name. For companies, trusts, and other non-individual entities, it’s the first letter of the registered entity name.
Is the PAN number format the same for individuals and companies? Yes. Every PAN follows the same AAAAA9999A structure regardless of category. Only the fourth character (holder type) and the source of the fifth character differ.
How do I download my PAN card to check the number format? Use the Income Tax e-filing portal for Aadhaar-based instant e-PAN, or Protean/UTIITSL if your PAN was processed through one of those agencies. You’ll need your PAN or acknowledgement number, date of birth, and OTP verification.
Has PAN 2.0 changed the PAN number format? No. PAN 2.0 upgrades the physical card with a dynamic QR code and unifies the PAN service portals. Your existing 10-character PAN number stays the same.