TAN Registration in India: Application Process, Compliance & FAQs
1. Introduction to TAN
Tax Deduction and Collection Account Number (TAN) is a 10-digit alphanumeric number issued by the Income Tax Department of India. It is mandatory for entities and individuals responsible for deducting or collecting tax at source. TAN serves both the purposes of:
• Tax Deducted at Source (TDS)
• Tax Collected at Source (TCS)
Entities or individuals required to deduct TDS or collect TCS must obtain a TAN before conducting these activities.
2. Who Needs to Apply for TAN?
TAN is required by various entities involved in tax deduction or collection. The following categories of deductors must apply for TAN:
a. Central Government (CG) / State Government (SG) / Local Authorities
b. Statutory / Autonomous Bodies
c. Companies (including branches or divisions)
d. Individuals / Hindu Undivided Family (HUF) (including branches or divisions)
e. Firms / Association of Persons (AoP) / Body of Individuals (BoI) / Trusts / Artificial Juridical Persons
f. Branches / Divisions of Firms, AoPs, BoIs, Trusts, or Artificial Juridical Persons
3. How to Apply for TAN?
3.1 Application Forms
Form 49B: The prescribed form for applying for a new TAN.
3.2 Methods of Application
TAN can be applied through online and offline modes.
Online Mode
• Application is submitted through the NSDL portal (tin-nsdl.com).
• Users can authenticate using a Digital Signature Certificate (DSC).
• Upon submission, an acknowledgment is generated which can be used to track the application status.
Offline Mode
• Applicants must download Form 49B from the NSDL portal.
• The form must be filled out correctly and submitted along with required documents via post or courier to the NSDL office for further processing.
3.3 Prerequisites for TAN Application
• A valid PAN is mandatory to apply for TAN.
• TAN is linked to the PAN of the entity or individual applying for it.
4. Changes, Correction, and Reprint of TAN
4.1 Making Changes or Corrections in TAN Data
If any changes are required in the organization structure, contact details, or address, applicants can submit a correction request.
Online Mode
• Application for changes/corrections can be submitted through NSDL’s online portal.
• Applicants can authenticate changes using a Digital Signature Certificate (DSC).
Offline Mode
• A physical correction form must be filled and sent via post or courier along with supporting documents to NSDL.
• The original TAN remains the same, but the updated details are reflected in the database.
4.2 Reprint of TAN Card
If a TAN card is lost or damaged, applicants can request a duplicate TAN card online via the NSDL portal.
5. TAN Verification
• Verification of an active TAN can be done through the Income Tax Department’s portal.
• This ensures the authenticity of TAN holders, preventing fraudulent transactions.
• Many businesses verify TAN before entering into financial agreements with vendors or service providers.
6. Importance of TAN Compliance
Failure to obtain a TAN when required may lead to penalties under the Income Tax Act. Organizations must:
• Ensure timely deduction and collection of tax.
• Quote TAN correctly in TDS/TCS returns, challans, and certificates.
How ReturnFilings.com Can Help
We provide complete TAN-related services, including:
• New TAN application
• TAN verification
• TAN for foreign nationals
• TAN correction and reprint
• Compliance support
For professional assistance, reach out to us on email: info@returnfilings.com or on whatsapp: https://wa.me/919910123091.
frequently asked questions (faq's) related to Tax Deduction and Collection Account Number (TAN) in India
Q What is TAN?+
Q Why is TAN required?+
Q Who needs a TAN?+
Q What is the difference between PAN and TAN?+
Q How can I apply for a TAN?+
Q What is the form for TAN application?+
Q What documents are required for TAN application?+
Q Is there any fee for TAN application?+
Q How long does it take to get a TAN?+
Q How can I track the status of my TAN application?+
Q What details are printed on a TAN allotment letter?+
Q How can I correct errors in my TAN details?+
Q What if I lose my TAN allotment letter?+
Q Is it mandatory to quote TAN in TDS/TCS returns?+
Q What are the penalties for not having a TAN or quoting the wrong TAN?+
Q Can I have multiple TANs?+
Q Where should I mention my TAN?+
Q How can I find my TAN if I have forgotten it?+
Q How do I apply for a TAN number online?+
Q What is the TAN application form?+
Q Is TAN number mandatory?+
Q What is the difference between PAN and TAN?+
Q How do I know my TAN number?+
Q How can I correct my TAN details?+
Q What is the penalty for not quoting TAN in TDS returns?+
Q Where do I mention my TAN?+
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