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Permanent Account Number (PAN) Explained for NRIs | NDSA
PAN · What the number means

Ten characters that say who you are.

Every PAN follows a pattern: the fourth letter shows the type of holder, the fifth relates to the name. Type a PAN to decode its format.

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10Characters
4th letterHolder type
For lifeNever changes
PAN format decoderFormat only

This only checks the pattern. It doesn’t check whether a PAN exists. Nothing you type is stored.

01 · Holder types

What the fourth letter tells you.

PPerson

An individual.

CCompany

Indian or foreign.

HHUF

A Hindu undivided family.

FFirm

Partnership or LLP.

TTrust

Including charities.

AAOP

Association of persons.

02 · Where it’s needed

Where you’ll quote your PAN.

Tax returns

Every Indian return and refund.

NeededAlways
AlsoNotices
LinksForm 168
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03 · Inoperative PAN

When a PAN stops working.

TDS

Higher deductions

Payers deduct at higher rates on an inoperative PAN.

Refunds

Refunds held

Refunds aren’t paid until the PAN is operative.

Records

Status not updated

An NRI shown as resident can be treated as unlinked.

NRIs are generally exempt from linking PAN with Aadhaar, but their residential status must be updated in PAN records.
04 · Keeping it current

Updating your PAN details.

  1. 1
    Check

    Your status

    Residential status and address.

  2. 2
    Update

    Changes

    Name, address or contact details.

  3. 3
    Link

    Where needed

    Aadhaar, if you are resident.

  4. 4
    Confirm

    With payers

    Banks and brokers have the right PAN.

05 · Common myths

PAN myths.

Related services

More on FEMA and investing.

Related pages.

Trusts

Moving countries

FEMA and investing

Capital gains

Wherever you live in Europe

PAN help across Europe.

We help people and companies in every EU country, Switzerland and Norway with PAN.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
06 · FAQs

PAN questions answered.

What is a PAN?
A ten-character tax identity number.
What does the fourth letter mean?
The type of holder.
Does it change if I move?
No.
Must NRIs link Aadhaar?
Generally not.
What is an inoperative PAN?
One that can’t be used until fixed.
Does it affect TDS?
Yes, higher TDS can apply.
Can I update my address abroad?
Yes.
Can I have two PANs?
No.
Does a company need one?
Yes, to deal with Indian tax.
Can you fix my PAN details?
Yes.

PAN problem? Let’s fix it.

Tell us what’s wrong with your PAN. We’ll update or correct it.

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General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.