PAN card is one of the most essential identity documents, and is provided to Indian citizens who are aged over 18 years and have a valid source of income. PAN cards are issued under the provisions of the Income-Tax Act, 1961. Section 139A of the Act, along with Rule 114 in the Income Tax Rules, mandates the possession of the Permanent Account Number for Indians above the age of 18. The PAN card enables the government to access financial data of individuals as well as corporate entities for tax and related purposes. The Permanent Account Number is a 10-digit alpha-numeric number that is unique to every individual/ business entity.