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Tribhuvan University

BSc CSITBachelor of Science in Computer Science and Information TechnologyBCABachelor of Computer ApplicationBITBachelor of Information TechnologyBIMBachelor of Information ManagementBBABachelor of Business AdministrationBBSBachelor of Business StudiesBBMBachelor of Business ManagementBITMBachelor of Information Technology Management

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Elective Taxation In Nepal

Taxation In NepalTU Board 2080

What do you mean by Permanent Account number (PAN)?

2

Answer

· Based on the official syllabus and past papers
Updated

Permanent Account Number (PAN) is a unique ten‑digit alphanumeric identifier issued by the Income Tax Department of Nepal to every taxpayer. It serves as a permanent identity for tax records, enabling the government to track income, assess tax liabilities, and prevent tax evasion. PAN is required for filing returns, opening bank accounts, and conducting financial transactions above specified limits. It remains unchanged throughout a taxpayer’s life, ensuring continuity of tax history and facilitating electronic processing of tax documents.

2017 (Fiscal Year 2074/75)PAN made mandatoryfor financial transact2020 (Fiscal Year 2077/78)PAN required for**opening bank account2023 (Fiscal Year 2080/81)Digital PANverification integrate
Key milestones in PAN regulation expansion in Nepal (2017–2023) – showing how PAN became essential for financial transparency.

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