Permanent Account Number structure: coded alphanumeric format linking holder category, name initial, sequence and check digit. PAN is a unique alphanumeric tax identifier whose format comprises an initial three-letter alphabetic series, a fourth character denoting the holder status code, a fifth character representing the holder's name initial (surname for individuals or entity name for non-individuals), four sequential numeric characters, and a final alphabetic check digit; the specific combination of these components creates the PAN's unique identity.