Frequently Asked Questions for TAN Registration
TAN stands for Tax Deduction and Collection Account Number. It is a 10-digit alphanumeric number issued by the Income Tax Department to persons or entities who are required to deduct or collect tax at source (TDS/TCS).
Any person or organization (including companies, LLPs, proprietors, government offices, trusts, etc.) that is required to deduct or collect tax at source under the Income Tax Act must obtain a TAN. Common deductors include: Employers (TDS on salary), Businesses (TDS on contractor payments, rent, interest), Banks, Government departments.
No. PAN (Permanent Account Number) identifies a taxpayer. TAN is specifically for deducting or collecting tax at source. You cannot use PAN in place of TAN for TDS/TCS filings.
TAN can be applied through: Online at NSDL-TIN or Offline by submitting Form 49B at a TIN Facilitation Centre. After processing, TAN is issued and sent by mail.
Form 49B is the application form for TAN allotment. It collects information such as name and type of deductor, address and contact details, nature of payment requiring TDS/TCS.
Yes. The TAN application fee is ₹65 (including GST), as per NSDL guidelines.
If applied online and all details are correct, TAN is usually issued within 5–7 working days.
Yes. Without a valid TAN, you cannot file TDS or TCS returns like Form 24Q, 26Q, 27Q, or 27EQ.
TAN is a 10-character alphanumeric code, e.g., DELJ12345G: First 4 letters: Code of jurisdiction and deductor type; Next 5 digits: Unique number; Last character: Alphabetic check digit.
An entity can have multiple TANs only if it operates in different states or units that deduct tax separately. However, having more than one TAN for the same purpose is illegal.
Failure to obtain a TAN can lead to: Penalty of ₹10,000 under Section 272BB; Rejection of TDS return filing; Inability to issue valid TDS certificates.
Yes. Deductors can file a TAN Change Request for changes in address, name, contact, etc. This can be done online via NSDL.
Yes, even individuals making a one-time payment (e.g., property purchase attracting TDS u/s 194-IA) must either obtain a TAN or file using their PAN where the law allows.
Yes. If TDS is no longer required, TAN can be voluntarily surrendered by submitting a request letter and supporting documents to the Income Tax Department or NSDL.