PAN registration enables the department to link all transactions of the person with the department such as tax payments, TDS/TCS credits, returns of income/wealth, specified transactions, etc. PAN Registration was introduced to facilitate linking of various documents, including payment of taxes, assessment, tax demand, tax arrears, etc. relating to any person to facilitate easy retrieval of information and to facilitate the matching of information relating to investment, raising of loans, and other business activities of taxpayers collected through various sources.