135 lines
4.3 KiB
Python
135 lines
4.3 KiB
Python
|
|
# pan.py - functions for handling Indian income tax numbers
|
||
|
|
#
|
||
|
|
# Copyright (C) 2017 Srikanth Lakshmanan
|
||
|
|
# Copyright (C) 2021 Gaurav Chauhan
|
||
|
|
#
|
||
|
|
# This library is free software; you can redistribute it and/or
|
||
|
|
# modify it under the terms of the GNU Lesser General Public
|
||
|
|
# License as published by the Free Software Foundation; either
|
||
|
|
# version 2.1 of the License, or (at your option) any later version.
|
||
|
|
#
|
||
|
|
# This library is distributed in the hope that it will be useful,
|
||
|
|
# but WITHOUT ANY WARRANTY; without even the implied warranty of
|
||
|
|
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the GNU
|
||
|
|
# Lesser General Public License for more details.
|
||
|
|
#
|
||
|
|
# You should have received a copy of the GNU Lesser General Public
|
||
|
|
# License along with this library; if not, write to the Free Software
|
||
|
|
# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA
|
||
|
|
# 02110-1301 USA
|
||
|
|
|
||
|
|
"""PAN (Permanent Account Number, Indian income tax identifier).
|
||
|
|
|
||
|
|
The Permanent Account Number (PAN) is a 10 digit alphanumeric identifier for
|
||
|
|
Indian individuals, families and corporates for income tax purposes. It is
|
||
|
|
also issued to foreign nationals subject to a valid visa.
|
||
|
|
|
||
|
|
PAN is made up of 5 letters, 4 digits and 1 alphabetic check digit. The 4th
|
||
|
|
character indicates the type of holder, the 5th character is either 1st
|
||
|
|
letter of the holder's name or holder's surname in case of 'Individual' PAN,
|
||
|
|
next 4 digits are serial numbers running from 0001 to 9999 and the last
|
||
|
|
character is a check digit computed by an undocumented checksum algorithm.
|
||
|
|
|
||
|
|
More information:
|
||
|
|
|
||
|
|
* https://en.wikipedia.org/wiki/Permanent_account_number
|
||
|
|
* https://incometaxindia.gov.in/tutorials/1.permanent%20account%20number%20(pan).pdf
|
||
|
|
|
||
|
|
>>> validate('ACUPA7085R')
|
||
|
|
'ACUPA7085R'
|
||
|
|
>>> validate('ACUPA7085RR')
|
||
|
|
Traceback (most recent call last):
|
||
|
|
...
|
||
|
|
InvalidLength: ...
|
||
|
|
>>> validate('ABMPA32111') # check digit should be a letter
|
||
|
|
Traceback (most recent call last):
|
||
|
|
...
|
||
|
|
InvalidFormat: ...
|
||
|
|
>>> validate('ABMXA3211G') # invalid type of holder
|
||
|
|
Traceback (most recent call last):
|
||
|
|
...
|
||
|
|
InvalidComponent: ...
|
||
|
|
>>> validate('ACUPA0000R') # serial number should not be '0000'
|
||
|
|
Traceback (most recent call last):
|
||
|
|
...
|
||
|
|
InvalidComponent: ...
|
||
|
|
>>> mask('AAPPV8261K')
|
||
|
|
'AAPPVXXXXK'
|
||
|
|
>>> info('AAPPV8261K')['holder_type']
|
||
|
|
'Individual'
|
||
|
|
"""
|
||
|
|
|
||
|
|
from __future__ import annotations
|
||
|
|
|
||
|
|
import re
|
||
|
|
|
||
|
|
from stdnum.exceptions import *
|
||
|
|
from stdnum.util import clean
|
||
|
|
|
||
|
|
|
||
|
|
_pan_re = re.compile(r'^[A-Z]{5}[0-9]{4}[A-Z]$')
|
||
|
|
|
||
|
|
_pan_holder_types = {
|
||
|
|
'A': 'Association of Persons (AOP)',
|
||
|
|
'B': 'Body of Individuals (BOI)',
|
||
|
|
'C': 'Company',
|
||
|
|
'F': 'Firm/Limited Liability Partnership',
|
||
|
|
'G': 'Government Agency',
|
||
|
|
'H': 'Hindu Undivided Family (HUF)',
|
||
|
|
'L': 'Local Authority',
|
||
|
|
'J': 'Artificial Juridical Person',
|
||
|
|
'P': 'Individual',
|
||
|
|
'T': 'Trust',
|
||
|
|
'K': 'Krish (Trust Krish)',
|
||
|
|
}
|
||
|
|
# Type 'K' may have been discontinued, not listed on Income Text Dept website.
|
||
|
|
|
||
|
|
|
||
|
|
def compact(number: str) -> str:
|
||
|
|
"""Convert the number to the minimal representation. This strips the
|
||
|
|
number of any valid separators and removes surrounding whitespace."""
|
||
|
|
return clean(number, ' -').upper().strip()
|
||
|
|
|
||
|
|
|
||
|
|
def validate(number: str) -> str:
|
||
|
|
"""Check if the number provided is a valid PAN. This checks the length
|
||
|
|
and formatting."""
|
||
|
|
number = compact(number)
|
||
|
|
if len(number) != 10:
|
||
|
|
raise InvalidLength()
|
||
|
|
if not _pan_re.match(number):
|
||
|
|
raise InvalidFormat()
|
||
|
|
info(number) # used to check 4th digit
|
||
|
|
if number[5:9] == '0000':
|
||
|
|
raise InvalidComponent()
|
||
|
|
return number
|
||
|
|
|
||
|
|
|
||
|
|
def is_valid(number: str) -> bool:
|
||
|
|
"""Check if the number provided is a valid PAN. This checks the length
|
||
|
|
and formatting."""
|
||
|
|
try:
|
||
|
|
return bool(validate(number))
|
||
|
|
except ValidationError:
|
||
|
|
return False
|
||
|
|
|
||
|
|
|
||
|
|
def info(number: str) -> dict[str, str]:
|
||
|
|
"""Provide information that can be decoded from the PAN."""
|
||
|
|
number = compact(number)
|
||
|
|
holder_type = _pan_holder_types.get(number[3])
|
||
|
|
if not holder_type:
|
||
|
|
raise InvalidComponent()
|
||
|
|
return {
|
||
|
|
'holder_type': holder_type,
|
||
|
|
'card_holder_type': holder_type, # for backwards compatibility
|
||
|
|
'initial': number[4],
|
||
|
|
}
|
||
|
|
|
||
|
|
|
||
|
|
def mask(number: str) -> str:
|
||
|
|
"""Mask the PAN as per Central Board of Direct Taxes (CBDT) masking
|
||
|
|
standard."""
|
||
|
|
number = compact(number)
|
||
|
|
return number[:5] + 'XXXX' + number[-1:]
|