TAN Registration
- Art Teacher
- London, UK
- 5-7 Hrs
If you’re deducting TDS (Tax Deducted at Source), you can’t do it legally without a TAN – Tax Deduction and Collection Account Number. Whether you’re a business, a government body, a startup, or even a branch office making certain payments, TAN is mandatory before deducting and depositing TDS with the Income Tax Department. Think of TAN as your official identity number for TDS-related filings, such as TDS returns, challans, and certificates like Form 16 or 16A. Without it, even if you’ve deducted TDS correctly, you’re non-compliant in the eyes of the law. Unlike PAN, TAN is specific to TDS and TCS activities, and is required even if you deduct tax only once in a year. The application process is online and streamlined via NSDL or Protean portal, and the number remains valid for a lifetime. You’ll receive a 10-digit alphanumeric TAN like DELX12345G, which must be quoted in all TDS/TCS documents.
- PAN card of the entity/individual deductor
- Identity & address proof (for individuals)
- Incorporation certificate or business registration document (for firms, companies, LLPs)
- Proof of address (utility bill, rent agreement, etc.)
- Authorized signatory's details (Name, PAN, contact)
- Office address and contact details
- Nature of business & deductor category
- Visit the official TIN NSDL website
- Fill Form 49B (Online TAN Application Form)
- Select deductor category (Individual, Company, Trust, etc.)
- Submit required details
- Pay fee
- On submission, an acknowledgment slip is generated
- Submit signed form (if physical verification required)
- TAN is allotted by Income Tax Department and sent via mail/post
FAQs
TAN (Tax Deduction and Collection Account Number) is mandatory for all entities required to deduct or collect tax at source under the Income Tax Act.
The penalty for deducting TDS without quoting TAN is ₹10,000 as per Section 272BB.
Yes, if the business operates from different states or has multiple branches, separate TANs may be required.
TAN can be applied without PAN initially, but PAN is required while filing the TAN application form (Form 49B) to verify identity.
TAN details can be updated or corrected by submitting the required form and documents to the Income Tax Department or through the NSDL portal.
Foreign companies or NRIs can obtain TAN if they are required to deduct or collect tax at source in India.