Permanent Account Number (PAN) is issued by the Indian Income Tax Department, to an individual, company, firm, HUF(Hindu Undivided Family) , AOP (Association of persons) , BOI (Body of Individuals) which enables the Income Tax Department to link all transactions of the “person” with the department. These transactions include tax payments, TDS/TCS credits, returns of income/wealth/gift, specified transactions, correspondence, and so on. The PAN also needs to be Aadhar linked.