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12/01/2010

KNOW YOUR PAN STRUCTURE, Fifth field of PAN denotes SURNAME

What is PAN?
Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department.A Unique pan has been issued to each assessee (e.g. individual, firm, company etc.)This number is almost mandatory for financial transactions such as opening a bank account, receiving taxable salary or professional fees, sale or purchase of assets above specified limits. This number can be considered to be similar to Social security number issued in United States to citizens and other legal residents.


1-5 field are alpha(A to Z)
6-9 field are numeric(0-9)
10 field is alpha(A-Z)

The fourth character of the PAN must be one of the following, depending on the type of assessee:

  1. C — Company
  2. P — Person
  3. H — Hindu Undivided Family (HUF)
  4. F — Firm
  5. A — Association of Persons (AOP)
  6. T — AOP (Trust)
  7. B — Body of Individuals (BOI)
  8. L — Local Authority
  9. J — Artificial Juridical Person
  10. G — Govt

2.Fifth field of PAN denotes SURNAME
  • In case of individual: Surname/last name(as given in pan application)
  • for ex. in case of Ram Kumar(individual)
  • 5th field will be "K"
  • 4th field will be "P"
  • In case of Ram Kumar Gupta(Individual)
  • 5th field will be "G"
  • 4th field will be "P"

  • In case of All Other Assesees
  • 5th field will be first letter of Name/first Name
  • for ex : In case of Suresh Jindal (HUF)(confirmed)
  • 5th field will be "S"(first letter of First name i.e Suresh)
  • 4th field will be "H"(for Huf)
  • for ex: in case of ABB LTD(confirmed)
  • 5th field will be "A"(first letter of First name)
  • 4th field will be "C"(for company)

Read more: http://www.simpletaxindia.org

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PME Due Date

Master Circular No. 25



Copy of Railway Board’s letter No. 69/H/3/11 dated 06.12.1974



Subject: Implementation of the Recommendations of the Visual Sub-Committee.



6. Periodical re-examination of serving Railway Employees:



6.l. In order to ensure the continued ability of Railway employees in Classes A l, A 2, A 3, B l and B 2 to discharge their duties with safety, they will be required to appear for re-examination at the following stated intervals throughout their service as indicated below:



6.1.1. Classes A l, A 2 and A 3 —At the termination of every period of three years, calculated from the date of appointment until they attain the age of 45 years, and thereafter annually until the conclusion of their service.



Note: (l) The staff in categories A l, A 2 and A 3 should be sent for special medical examination in the interest of safety under the following circumstances unless they have been under the treatment of a Railway Medical Officer.



(a) Having undergone any treatment or operation for eye trouble irrespective of the duration of sickness.



(b) Absence from duty for a period in excess of 90 days.



(2) If any employee in medical category A has been periodically medically examined at any time within one year prior to his attaining the age of 45, his next medical examination should be held one year from the due date of the last medical examination and subsequent medical examination annually thereafter.



If, however, such an employee has been medically examined, at any time earlier, than one year prior to his attaining the age of 45, his next medical examination should be held on the date he attains the age of 45 and subsequent medical examination annually thereafter.




Ammendment: It was ammended in 1993 as below



Age Group PME Due



Age 00-45 every 4yrs



Age 45-55 every 2yrs



Age 55-60 every year
Details:-
As per Rly Bd's Guideline of Medical Exam issued vide LNo. 88/H/5/12 dated 24-01-1993

a) PME would be done at the termination of every period of 4 years from date of appointment / Initial medical Exam till the date of attainment of age of 45 years, every 2 years upto 55 years & there after annual till retirement.
b) Employees who has been periodically examined at any time within 2years prior to his attaining the age of 45years would be examined after 2years from the date of last PME & subsequent PME for every 2years upto 55years age.Of

NRMU 4 you
SMLokhande





6.1.2. Classes B-1 and B-2—On attaining the age of 45 years, and thereafter at the termination of every period of five years.