About


Tax Deduction Account Number (TAN) is a unique 10 digit alphanumeric code allotted by the Income Tax Department to all those persons who are required to deduct tax at the source of income. It is compulsory to quote TAN in TDS/TCS return (including any e-TDS/TCS return), any TDS/TCS payment challan, TDS/TCS certificates, Annual Information Return and other documents as may be prescribed.

Every person liable to deduct tax at source or collect tax at source is required to obtain TAN. However, a person required to deduct tax on transfer of certain immovable property can use PAN in place of TAN as such person is not required to obtain TAN.

Once a TAN is issued, it is valid for lifetime.

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Mandatory for TDS Deductor

It is mandatory for all person liable to deduct TDS to quote this TAN number in all communications regarding TDS with income tax department and failure to do so attracts a penalty of Rs.10,000.

TAN Required for Individuals

Individuals running a proprietorship are required to obtain TAN and deduct tax at source when required. Salaried individuals are not required to deduct tax at source.

Branch wise TAN

In case of multiple branches of companies / banks can obtain branch wise TAN based on the name and location of branch or the designation of the person responsible for deducting/collecting tax.

TAN Allotment

TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres (TIN-FC) managed by NSDL.

Documents Required


  • Copy of

    PAN

  • Copy of Address Proof (any one)

    Electricity bill, Landline telephone or broadband connection bill, Water bill, Consumer gas connection card or book or piped gas bill, Bank account statement, Credit card statement

Process


  • 5
    TAN Registration Letter
    Congratulations
  • 4
    Submission of Documents to Department
    2 to 3 days
  • 3
    Online Application
    2 to 3 Days
  • 2
    Verification of Information
    2 to 3 Days
  • 1
    Collection of Information
    Start

You will get


  • Application Preparation

  • Application Filing

  • Application Fee

  • TAN

TAN can be obtained by applying Form 49B with TIN Facilitation Centres / NSDL-TIN

No. TAN Application can be made only on Form 49B.

No. TAN once allotted can be used for all type of deductions. It can also be used in case tax is being collected at source.

In case a TAN has already been allotted for the purpose of tax deduction at source (TDS), then no separate application needs to be made for obtaining separate TAN for the purpose of tax collection at source (TCS).

TAN is a unique identification number which is allotted to persons who are required to deduct tax at source or collect tax at source.

PAN is a unique identification number issued to keep a linking of the transactions carried by a person like payment of tax, TDS/TCS credit, return of income, correspondence with the Income Tax Department or correspondence by the Income Tax Department, investments made by a person, loan taken by a person, etc.

No. However PAN can be quoted in place of TAN only in case of tax deduction on transfer of certain immovable property.