TAN registration is required for all the assessee who has to
deduct TDS (Tax deducted at source) or TCS (Tax collection at source),
remittance of TDS payments and issuance of TDS certificates.
- TAN or Tax Deduction and Collection Number (TAN) is mandatory
10 digit alpha number required to be obtained by all persons who are
responsible for Tax Deduction at Source (TDS) or Tax Collection at Source (TCS)
on behalf of the Government
- The person deducting the tax at source is required to deposit
the tax deducted to the credit of Central Government – quoting the TAN
- However Business entities must deduct tax at source while
making certain payments like salaries, commissions, payments to contracts or
sub-contracts payment of rent exceeding Rs.1,80,000/- per year etc.
- Entity registered for
TAN will issue a TDS Certificate as proof of collection of tax.
- How to apply
for TAN and Process?
- TAN application must be made for allotment of TAN in Form 49B
along with the required supporting documents
- On the basis of application , TAN will be allotted to the
entity and it has to quote TAN in all TDS/TCS Returns, payment challans,
- TAN is allotted to applicants by income
tax department. TAN could be applied by making an online application or in
person by visiting the income tax department.
- An applicant for TAN needs to be filled
in Form 49B
- Conformation screen will be shown once
form is filled
- Applicant can edit or conform the data
- Acknowledgement –
This consist of
- A unique 14 digit
number ( Acknowledgement number for further reference)
- Name of the
- Contact number of
- Details of Payment
- Application Status
- Space for
- Payment can be made by Demand draft or Cheque or Credit/Debit
Card or Net Banking
- Demand draft/cheque shall
be in favour of ‘NSDL – TIN‘.
- Name of the applicant and
the acknowledgement number should be mentioned on the reverse of the demand
- On successful payment by
credit card/debit card/net banking, an acknowledgement will be displayed. The
applicant shall save and print the acknowledgement and send to NSDL as
mentioned in section ‘Submission of Documents’ below.
- Signature / Left thumb
impression should only be within the box provided in the acknowledgement. In
the case of applicants other than ‘Individuals’, the authorised signatory shall
sign the acknowledgement.
- The signed acknowledgement along with
DD (if any), shall be sent to NSDL (National Securities Depository Limited)
NSDL – e-Governance Infrastructure
5th floor, Mantri Sterling,
Plot No. 341, Survey No. 997/8,
Model colony, Near Deep Bungalow
Pune – 411016.
acknowledgement and demand draft, if any, should reach NSDL within 15 daysfrom the date of
- The application will be
processed only on receipt of duly signed acknowledgement and realization of
Category of Applicant
Authorized Person whose credit/debit card/net banking can be
used for making the payment
of a Company
Any Director of a Company
Proprietorship) or Branch of Individual Business
Hindu Undivided Family
Firm / Branch of Firm
Any Partner of the firm
Association of Persons/Body
of Individuals/Association of Persons (Trusts)/Artificial Juridical Person
Authorised Signatory under Section 140