Permanent Account Number or PAN is a means of identifying various taxpayers in the country. Pan Card is a 10-Character unique identification alphanumeric number (containing both alphabets and numbers) assigned to Indians, mostly to those who pay tax. through this method, all tax-related information for a person is recorded against a single PAN number, which acts as the primary key for the storage of information. This is shared across the country and hence no two people or tax-paying entities can have the same PAN.

TAN, or Tax Deduction and Collection Account Number, is a unique 10-digit alphanumeric identifier issued by the Income Tax Department. It's primarily used by individuals or entities responsible for deducting or collecting Tax at source (TDS/TCS). As outlined in Section 203A of the Income-tax Act, 1961, any individual or entity tasked with the responsibility of deducting or collecting Tax at source is required to obtain a TAN (Tax Deduction and Collection Account Number). Moreover, this section stipulates that the TAN Number be incorporated in multiple documents.

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