Yes the pan number is compulsary for rent agreement and consider for the tax calculations. The New pan card applicant and application should be compulsary verified by the supperior and tenant should be sign by the agreements. The good and great nature of advices are given for them. You can refer more information form panseva. It is one of website for applying and tracking new pan card in easy way with cheap cost. The lending loan and leasing is also considering the pan card.