Permanent Account Number (PAN) is a ten-digit unique identification number issued by the Income Tax Department. Each person which is liable to pay tax should have PAN Number. Income tax department would be able to locate or track that person by their PAN number. Now a days for all the government proceedings PAN Number is mandatory. As per 2(31) of Income-tax Act, 1961, 'person' includes- an individual, a Hindu undivided family, a company, a firm, an association of persons or a body of individuals, whether incorporated or not, a local authority, and every artificial juridical person, not falling within any of the preceding sub- clauses;