Tax Deduction & Collection Account Number – Mandatory for TDS / TCS
As per Income Tax Act, 1961 | Income Tax Department (India)
Overview
Who Needs TAN
Documents Required
Registration Process
Timeline & Penalty
FAQs
TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric
number required for entities responsible for deducting or collecting tax
at source (TDS / TCS).
TAN is mandatory for filing TDS returns, issuing TDS certificates, and
making TDS/TCS payments to the Income Tax Department.
Who Is Required to Obtain TAN?
Companies (Private / Public / OPC)
Partnership Firms & LLPs
Proprietorships deducting TDS
Trusts & NGOs
Government departments & local authorities
Employers deducting TDS on salary
Common TDS Payments Requiring TAN
Salary payments
Professional fees
Rent payments
Contractor payments
Commission & brokerage
Documents Required for TAN Registration
Applicant Type
Documents Required
Individual / Proprietor
PAN Card, Aadhaar Card, Address Proof
Company / LLP
PAN of Entity, Certificate of Incorporation, Registered Office Proof
Partnership Firm
PAN of Firm, Partnership Deed
Trust / NGO
PAN, Trust Deed / Registration Certificate
No physical documents are submitted. Details are verified electronically.
TAN Registration Process (Online)
Application through Form 49B
Fill applicant & deductor details
Submit application online
Acknowledgement generation
TAN allotment by Income Tax Department
TAN is allotted on an all-India basis and remains valid for lifetime.
Timeline & Penalty
Particular
Details
Processing Time
5–7 working days
Validity
Lifetime
Penalty for Not Having TAN
₹10,000 under Section 272BB
Filing TDS returns without TAN is not permitted and may attract penalties.
Frequently Asked Questions (FAQs)
Is TAN mandatory for TDS? – Yes.
Is TAN required if PAN is available? – Yes, both are different.
Can one entity have multiple TANs? – Yes, for different branches.
Is TAN required for GST? – No.
Can TAN be corrected? – Yes, through correction application.
TAN Registration
Tax Deduction & Collection Account Number – Mandatory for TDS / TCS
As per Income Tax Act, 1961 | Income Tax Department (India)
Overview
Who Needs TAN
Documents Required
Registration Process
Timeline & Penalty
FAQs
TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric
number required for entities responsible for deducting or collecting tax
at source (TDS / TCS).
TAN is mandatory for filing TDS returns, issuing TDS certificates, and
making TDS/TCS payments to the Income Tax Department.
Who Is Required to Obtain TAN?
Companies (Private / Public / OPC)
Partnership Firms & LLPs
Proprietorships deducting TDS
Trusts & NGOs
Government departments & local authorities
Employers deducting TDS on salary
Common TDS Payments Requiring TAN
Salary payments
Professional fees
Rent payments
Contractor payments
Commission & brokerage
Documents Required for TAN Registration
Applicant Type
Documents Required
Individual / Proprietor
PAN Card, Aadhaar Card, Address Proof
Company / LLP
PAN of Entity, Certificate of Incorporation, Registered Office Proof
Partnership Firm
PAN of Firm, Partnership Deed
Trust / NGO
PAN, Trust Deed / Registration Certificate
No physical documents are submitted. Details are verified electronically.
TAN Registration Process (Online)
Application through Form 49B
Fill applicant & deductor details
Submit application online
Acknowledgement generation
TAN allotment by Income Tax Department
TAN is allotted on an all-India basis and remains valid for lifetime.
Timeline & Penalty
Particular
Details
Processing Time
5–7 working days
Validity
Lifetime
Penalty for Not Having TAN
₹10,000 under Section 272BB
Filing TDS returns without TAN is not permitted and may attract penalties.
Frequently Asked Questions (FAQs)
Is TAN mandatory for TDS? – Yes.
Is TAN required if PAN is available? – Yes, both are different.
Can one entity have multiple TANs? – Yes, for different branches.
Is TAN required for GST? – No.
Can TAN be corrected? – Yes, through correction application.
