Legal name of the business as mentioned in pan

Legal name of the business as mentioned in pan PAN card is  a unique  identification  number allotted by the Income Tax Department to all taxpayers in india. A PAN card displays many thing contain in pan card

Name

Date of birth

Father’s

Permanent Account Number

Perment account number ( PAN)  contain 10 digit alphanumeric code that helps the income tax department ( Central Goverment ) keep a record of the financial activities o an individual across all department  like Income tax department, banking department, bank, financial agency.

so the legal name  as per PAN is  a name mentioned in the PAN card

https://freetaxguru.in/when-you-liable-to-file-itr-for-any-assessment-year/