Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in theform  of  a  laminated  card,  by  the  Income  Tax  Department,  to  any  “person”  who applies for it or to whom the department allots the number without an application.  

PAN  enables  the  department  to  link  all  transactions  of  the  “person”  with  the department.  These  transactions  include  tax  payments,  TDS/TCS  credits,  returns  of income/wealth/gift/FBT,  specified  transactions,  correspondence,  and  so  on.  PAN, thus, acts as an identifier for the “person” with the tax department.