PERMANENT ACCOUNT NUMBER PAN means a number which the Assessing Officer may allot to any person for the purpose of identification. PAN has ten alphanumeric characters and it is issued in the form of laminated card. Application for PAN. If an assessee has not allotted a Permanent Account Number he must apply for it in Form No. 49A within the prescribed time. The Assessing Officer has also got power to allot to any other person a Permanent Account Number if tax is payable by such person. Quoting PAN. Once a Permanent Account Number has been allotted, such number must be quoted in all Returns, correspondence with Income Tax Authorities, challans for payment and in all documents prescribed by the Board. It helps in linking the aforesaid documents to his assessment records to facilitate quick disposal of his assessment and refund claim. ...