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    <title>section 25 company</title>
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    <description>A nonprofit company functioning as a section 25 entity discovered its PAN fourth-character status indicates trust rather than company, and has been filing returns under the trust category; administrative practice reportedly records such nonprofits as trusts in the PAN database, and the practical course is to confirm with the jurisdictional assessing officer whether PAN modification or corrective steps are required for prior filings.</description>
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      <description>A nonprofit company functioning as a section 25 entity discovered its PAN fourth-character status indicates trust rather than company, and has been filing returns under the trust category; administrative practice reportedly records such nonprofits as trusts in the PAN database, and the practical course is to confirm with the jurisdictional assessing officer whether PAN modification or corrective steps are required for prior filings.</description>
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