<Li> The PAN structure is as follows: AAAPL1234C: The five (5) first characters are letters, followed by four (4) numerals, and the last (10th) character is a letter . </Li> <Li> The three (3) first characters of the code are 3 letters forming a sequence of alphabets letters from AAA to ZZZ </Li> <Li> The fourth (4th) character informs about the holder of the card . Each holder is uniquely defined by a type of holder defined by a letter from the list below: </Li> <Dl> <Dd> <Dl> <Dd> A--Association of Persons (AOP) </Dd> <Dd> B--Body of Individuals (BOI) </Dd> <Dd> C--Company </Dd> <Dd> F--Firm </Dd> <Dd> G--Government </Dd> <Dd> H--HUF (Hindu Undivided Family) </Dd> <Dd> L--Local Authority </Dd> <Dd> J--Artificial Juridical Person </Dd> <Dd> P--Individual (PROPRIETOR) </Dd> <Dd> T--Trust (AOP) </Dd> <Dd> E--LLP (Limited Liability Partnership) </Dd> </Dl> </Dd> </Dl>

Which character of the pan number represents taxpayer category