Permanent account number (PAN) is the identifier of Indian income tax payers. It is unique, 10-character alpha-numeric identifier, issued to all juristic entities identifiable under the Indian Income Tax Act 1961. 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.
PAN card size is of standard plastic bank-card. It bears face-photo of the holder, date of birth, date of issue and a hologram sticker as security feature. (The card does not bear address of the holder.) The proof of PAN Card is almost mandatory for financial transactions such as opening a bank account, receiving taxable salary or professional fees, sale or purchase of assets above specified limits etc.
The primary purpose of PAN is to bring a universal identification to all financial transactions and to prevent tax evasion by keeping track of monetary transactions of high-net-worth individuals. The PAN is unique, valid for life-time of the PAN-holder throughout India. It is not affected by change of address.
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