Tax Deduction & Collection Account Number

Tax Deduction & Collection Account Number Registration

Tax Deduction & Collection Account Number (TAN) Registration

TAN is Tax Deduction and Collection Account Number, a 10-digit alphanumeric number. It is issued to persons who are required to deduct tax or collect tax on payments made by them. TAN is required in all Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) return, TDS payments and other transaction regarding TDS with the Income Tax department.

Income Tax department uses TAN to track the payments and filings of a person or entity that is liable to deduct tax at source and pay to the government. For this same reason, TAN registration is required.

To obtain TAN, application must be made for allotment of TAN in Form 49B along with the required supporting documents. Based on the application, the TAN will be allotted to the entity and the entity must quote the TAN in all TDS / TCS returns, TDS / TCS payment challans and all TDS / TCS Certificates. we can help you obtain your TAN registration quickly and hassle-fee.

Application Procedure

  • The applicant may either edit or confirm the same
  • An applicant will fill Form 49B online and submit the form
  • If there are any errors, rectify them and re-submit the form
  • A confirmation screen with all the data filled by the applicant will be displayed
  • Estimated Processing Time: For receipt of TAN, generally within 7-15 Working days.

Documents required for Applying TAN

  • Copy of PAN of the Organization
  • Copy of PAN and Aadhaar of the responsible person deducting TDS
  • Copy of Address Proof of the Organization
  • Passport size photo of the responsible person

Frequently Asked Questions

What is TAN?

Tax Deduction and Collection Account Number (TAN) is a 10 digit alpha numeric number required to be obtained by all persons who are responsible for deducting tax at source or collecting tax at source. It is mandatory to quote TAN in TDS / TCS, any TDS / TCS payment Challan, TDS / TCS certificates, Annual Information Return and other documents related to tax deduction or collection.

Who must apply for TAN?

Every person liable to deduct tax at source or collect tax at source is required to obtain a TAN. Except a person required to deduct tax u/s 194IA can use a PAN in place of a TAN, as such person is not required to obtain TAN.

Section 194IA provides for deduction of tax at source from payment on transfer of certain immovable property other than agricultural land.

Note: Failure to apply for TAN or not quoting the TAN in the specified documents attracts a penalty of Rs. 10,000.

Who will allot TAN?

TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres (TIN-FC) managed by NSDL. NSDL will intimate the TAN which will be required to be mentioned in all future correspondence relating to TDS/TCS.

Is a separate TAN required to be obtained for the purpose of tax collection 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). The same number can be quoted in all returns, Challan and certificates for TCS. However, if no TAN has been allotted, a duly filled in Form 49B, along with the application fees is to be submitted at any TIN-FC.

Can branches of companies/banks have separate TANs?

Yes. In such a case, the name and location of branch or the designation of the person responsible for deducting / collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN.

What is duplicate TAN?

Duplicate TAN is a TAN which has been inadvertently obtained by a same person who is responsible for deducting / collecting tax and who already has a TAN allotted to him earlier. In other words, more than one TAN issued to a person is called duplicate TAN. It is illegal to possess or use more than one TAN. Different branches/divisions of an entity may have separate TAN.

At any case not required of duplicate TAN, then the TAN which has been used regularly should be used. The other TAN(s) should be surrendered for cancellation by using "Form for Changes or Correction in TAN".

Is there is any possibility for changes in address or details on the basis of TAN allotted?

Yes changes are possible. If there is any change in the data provided at the time of allotment of TAN, then such change is to be communicated to the Income Tax Department by intimating the change in , the "Form for Change or Correction in TAN data". Duly filed form should be submitted to the TIN Facilitation Centres or an online application can be made in online.