<div class="input select">
    <label for="panno">Applicant Pan No:</label>
    <select id="panno" class="add-column" name="panno" required="true">
        <option value="">Choose Pan No</option>
        <?php foreach ($data as $userdetail) { ?>        
            <option value="<?=$userdetail->panno?>"><?=$userdetail->panno?></option>
        <?php } ?>       
    </select>
</div>