The term PAN is generally used in Income Tax Terminology and is referred to as "Permanent Account Number". Each & every person who (a) is in occupation of specified immovable property exceeding a specified area; (b) owner or lessee of a motor vehicle (other than a 2-wheeler) (c) is the holder of a Credit Card; (d) has incurred expenditure in foreign currency; (e) is the member of a club where the entrance fees charged is Rs 25000 or more should have a PAN. Any person having PAN particulars should file Income Tax returns every year. The PAN particulars are now available in 10 digits (alphanumeric).

The letters "TIN" are used under VAT Act. They are referred to as Tax Identification Numbers. The authorities have now replaced the Local Sales Tax/Central Sales Tax Registration Numbers with TIN particulars and these details have to be used in all Sales Tax returns & related documents. This is a 12 character identity.

DIFFERENCE :-
PAN (Permanent Account Number ) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department.

Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS.

SIMILARITY :-
BOTH numbers r must be furnished on returns, statements, and other tax related documents

PAN IS FOR DIRECT YAXES ( INCOME TAX), TIN FOR INDIRECT TAXES( EX:SALES TAX)