Tax Deduction and Collection Account Number (TAN) Registration
TAN is required for persons responsible for deducting or collecting tax at source. We assist with TAN applications, corrections, and related TDS or TCS process support for businesses and other deductors.
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 or other identity details of the responsible person, where applicable
- Copy of Address Proof of the Organization
- Passport size photo of the responsible person
Frequently Asked Questions
What does TAN mean?
Tax Deduction and Collection Account Number (TAN) is a 10-digit alphanumeric number required for persons responsible for deducting tax at source or collecting tax at source. TAN is generally required in TDS or TCS returns, challans, certificates, statements, and other related tax-deduction or tax-collection documents.
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.
How is TAN allotted?
TAN is allotted by the Income Tax Department on the basis of Form 49B filed through the authorised system, including online filing or submission through facilitation centres managed by Protean. The allotted TAN must be quoted in future TDS/TCS correspondence, returns, challans, and certificates.
Is a separate TAN required to be obtained for the purpose of tax collection at source?
No separate TAN is required for TCS if a valid TAN has already been allotted for TDS purposes. The same number can be used in the relevant returns, challans, and certificates. If no TAN has been allotted, an application in Form 49B should be filed through the authorised online system or facilitation centre.
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 a duplicate TAN?
A duplicate TAN arises when the same deductor or collector has obtained more than one TAN for the same responsibility. Except where separate branch-level TANs are valid, an entity should not use multiple TANs for the same deductor profile.
The TAN that is regularly and correctly used should be retained, and any extra TAN should be surrendered through the prescribed TAN correction or cancellation process.
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.