the difference between the number of P A N allotted to body of individuals and local authority is
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PAN numbers: They are a combination of ten alpha-numeric characters.
Six characters:
1st, 2nd and 3rd characters: A series ( AAA to ZZZ )
4th character: PAN holder status
B - Body of Individuals (BOI)
L - Local Authority.
5th character: The surname or the name of the entity.
6th,7th, 8th and 9th characters: Sequential numbers ( 0001 to 9999 )
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