PAN of deductee will provide you detail whether deductee is individual or firm or company.
The fourth character informs about the type of holder of the card as given below.
A — Association of Persons (AOP)
B — Body of Individuals (BOI)
C — Company
F — Firm
G — Government
H — HUF (Hindu Undivided Family)
L — Local Authority
J — Artificial Judicial Person
P — Individual
T — AOP (Trust)