TAN Registration


TAN number refers to a ten digit alphanumeric number and it stands for Tax Deduction and Collection Account Number. Any assessee who is liable to deduct TDS is required to apply for TAN Number and shall quote this number in all TDS returns or any other TDS related information with the Income Tax Department.

TAN registration online can be done by obtaining the TAN application form and submitting all the necessary TAN registration documents.

Structure of TAN

Structure of the TAN number is first four characters are letters, next five are numerals & last character is a letter. First 3 alphabets of TAN represent the jurisdiction code, 4th alphabet is the initial of the name of the TAN holder who can be a company, firm, individual. TDS/TCS returns are not accepted unless TAN is not quoted and challans for TDS/TCS payments will not be accepted by banks. A penalty of Rs. 10000 is imposed in case of a failure to apply for TAN or not quoting the same in the specified documents.

Some facts about TAN Registration

  • Failure to applying for TAN attracts a serious penalty of Rs. 10,000.
  • One can file a TAN Application online as well at https://www.tin-nsdl.com/
  • No documents are required to be filed with the application for allotment of TAN
  • TAN once allotted can be used for all type of deductions or collections

Documents Required for TAN applications

No TAN registration documents are required to be submitted along with application for allotment of TAN. However, for online application, the signed acknowledgment along with some other documents which are generated after filling up the form is to be forwarded to NSDL.

  • GSubmitting Demand Draft(if payment is through DD) along with signed acknowledgement shall be sent to NSDL at NSDL office
  • Super scribing the envelope with Application For Tan – Acknowledgement number
  • Within 15 days from the date of online application the application should reach NSDL.
  • Processing of application will only be done on receipt of duly signed acknowledgement and realization of payment

Procedure For TAN Registration Online

TAN Registration can be done online by deductor at NSDL-TIN website (https://tin.tin.nsdl.com/tan/index.html)

  • Once the uploading of online application is done, an acknowledgement is displayed on screen which would comprise of
    Unique 14-digit acknowledgement number
    Status of the applicant [As amended by Finance Act, 2015]
    Name of the applicant
    Contact details
    Payment details
    Space for signature
  • The acknowledgement thus obtained should be saved and also a print of the same should also be made
  • Signature of the applicant within the box provided in the acknowledgement is mandatory.
  • In case the Thumb impression is used, it should be attested by Magistrate/Notary Public/Gazetted Officer under his official seal and stamp.

FAQs :

1. What is a TAN?

TAN or tax deduction and collection account number is a unique ten digit alpha numeric number required to be obtained by all persons who are responsible for deducting or collecting tax.

2. Who must apply for TAN

Every person liable to deduct tax at source or collect tax at source is required to obtain TAN.

3. Why is it necessary to have TAN?

As per section 203A of the Income-tax Act, 1961, every person who deducts or collects tax at source has to apply for the allotment of TAN.

4. What is the procedure to obtain TAN?

An applicant will fill Form 49B online and submit the form. Deductor may either make an online application through TIN (Tax Information Network) or submit physical TAN application to any TIN-Facilitation Center (TIN-FC) of NSDL.

5. From where can I obtain Form 49B?

Form 49B is freely downloadable from NSDL-TIN website. It is also available at TIN-FCs. Legible photocopies of Form 49B or forms legibly printed exactly as per the format prescribed by ITD are also allowed to be used.

6. Who will allot TAN?

TAN is allotted by the Income-tax Department on the basis of the application submitted online at NSDL-TIN website or to TIN-FCs managed by NSDL. NSDL will intimate the TAN to the applicant at the address provided in the application.

7. Can an online application be made for allotment of TAN?

Yes, the application can be made online

8. Is it mandatory for employer to regster under ESI?

Yes, it is mandatory requirement for every employer who comes under this act to register their factory/establishment.