Requirement of a Permanent Account Number or Tax Deduction and Collection Account Number
Every person who is liable to obtain registration or wants to obtain voluntary registration is required to have a Permanent Account Number (PAN).
Every person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number (TAN)
A non-resident taxable person can obtain registration on the basis of any other do cument as may be prescribed.