What is PAN (Permanent Account Number). PAN card in Nepal. PAN card Nepal.

1. PAN is a unique identification number, which is issued to all the taxpayers and TDS withholding agents throughout the kingdom.

2. PAN identifies each taxpayer or TDS withholding agent uniquely countrywide.

3. PAN is necessary to process taxpayers or TDS withholding agents using computer systems.

4. PAN is allotted only once in the lifetime of a taxpayer or TDS withholding agent.

5. PAN  never changes.