In India, TIN stands for Taxpayer Identification Number, which is officially called Permanent Account Number (PAN) . PAN is an 11-digit identification number assigned to individuals and businesses for tax purposes in India. It is mandatory for anyone who is engaged in business or trade to register for a PAN number. PAN is issued by the Income Tax Department of India under the supervision of the Central Board for Direct Taxes (CBDT) . The legal authority for allotment and use of PAN is derived from Section 139A of the Income Tax Act, 1961.

The first five characters of a PAN number are letters, followed by four numerals, and ending with a letter again. The first three characters of a PAN are alphabetic series running from AAA to ZZZ, the fourth character represents the status of the PAN holder, and the fifth character represents the first letter of the PAN holders last name/surname. The next four characters are sequential numbers running from 0001 to 9999, and the last character is an alphabetic check digit.

PAN can be found on the PAN card or PAN allotment letter, and it is mandatory to have a PAN to file an income tax return in India. TIN verification facility is also publicly available through the "Know your PAN" facility at https://incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourPanLink.html.

It is important to note that TIN is also used in India to refer to the Value Added Tax (VAT) number or Sales Tax number. However, the official term for tax identification number in India is PAN.