TAN Registration in INdia : If you’re deducting Tax Deducted at Source (TDS) on behalf of the government, you are legally required to obtain a TAN — Tax Deduction and Collection Account Number. This 10-digit alphanumeric code is mandatory for TDS filers across India, and non-compliance attracts heavy penalties. In this guide, we’ll walk you through who needs TAN, how to register, documents required, post-registration compliance, and much more — all backed by simplified charts and official compliance checkpoints.
✅ 1. What is TAN?
TAN (Tax Deduction and Collection Account Number) is a unique 10-character alphanumeric code allotted by the Income Tax Department. It is mandatory for any entity or person responsible for:
- Deducting TDS
- Collecting TCS
- Filing TDS/TCS returns
- Issuing TDS certificates
Without TAN, TDS returns cannot be filed, and challans/certificates will be deemed invalid.
🧾 2. Eligibility for TAN Registration
| Entity Type | Eligible for TAN? | Threshold / Conditions |
|---|---|---|
| Individuals (with salary paid to employees) | ✅ Yes | If deducting TDS on salaries exceeding ₹2.5 lakh/year |
| Proprietors/Partnership Firms | ✅ Yes | If making payments subject to TDS (rent, contractor, etc.) |
| Companies / LLPs | ✅ Yes | Mandatory irrespective of turnover |
| Government Departments | ✅ Yes | Required if deducting or collecting tax |
| Trusts, Societies, NGOs | ✅ Yes | If any TDS obligations arise |
🔔 Note: TAN is not required for those who are not liable to deduct or collect TDS/TCS.
📃 3. Benefits of TAN Registration
- Legal compliance with Section 203A of Income Tax Act
- Enables smooth TDS return filing
- Avoids penalties of ₹10,000 for non-registration
- Essential for issuing TDS Certificates (Form 16, 16A)
- Needed for remitting TDS to government treasury
🧾 4. Required Documents for TAN Registration
The application is paperless for online mode, but you must keep the following details handy:
Mandatory Information:
- Name of Applicant (Company/Individual/Firm)
- PAN of the entity/applicant
- Address and PIN code
- Email address 📧 (mandatory for OTP verification)
- Mobile number 📱 (mandatory for e-sign or Aadhaar e-verification)
- Nature of payment (e.g., salary, contractor, rent, etc.)
- Proof of Identity (for offline mode only)
🌐 5. Portal & Website Details
| Mode | Portal Name | Website Address |
|---|---|---|
| Online | TIN NSDL portal | https://www.tin-nsdl.com |
| Alternate | Protean eGov TAN Portal | https://tin.tin.nsdl.com/tan |
| Offline | Apply at any TIN-FC | Locate via official site |
🔗 You can also verify TAN via the Income Tax e-filing Portal.
🧭 6. Step-by-Step Registration Process
| Step | Action | Platform |
|---|---|---|
| 1️⃣ | Visit https://tin.tin.nsdl.com/tan | TIN NSDL Portal |
| 2️⃣ | Click “Apply Online” → Select “Form 49B” for New TAN | |
| 3️⃣ | Fill in business/personal details, address, PAN, email, and nature of deduction | |
| 4️⃣ | Submit form and proceed to payment of ₹65 (including GST) | Online Payment Gateway |
| 5️⃣ | Submit via eSign (Aadhaar OTP) or print and send signed form to NSDL Pune | eSign or Courier |
| 6️⃣ | Track status using the 14-digit Acknowledgement Number | Track via Portal |
| 7️⃣ | TAN will be issued within 7–15 working days via email and can be verified online |
📋 Summary Table: TAN Registration Process
| Particular | Details |
|---|---|
| Form Used | Form 49B |
| Mode of Application | Online preferred; offline available |
| Processing Time | 7–15 working days |
| Fees | ₹65 (₹55 + GST) |
| Required Email/Mobile | Mandatory for eSign OTP & communication |
| Mandatory for | Anyone deducting TDS or collecting TCS |
🧾 7. Post-Registration Compliances
Once TAN is issued, the following steps are mandatory:
- TDS Return Filing – Quarterly filing of Form 24Q, 26Q, etc. depending on nature of payment (Mandatory – High Priority)
- Issue of TDS Certificates – Form 16/16A must be issued within due dates (Mandatory – High Priority)
- Deposit of TDS – TDS must be paid to the government before 7th of every month (Mandatory – High Priority)
- Correction Statement Filing – For errors in original TDS returns (Optional – Medium Priority)
- Keep TAN Active – File NIL returns if applicable to avoid default (Mandatory – Medium Priority)
📌 8. Pros and Cons of TAN Registration
| Pros | Cons |
|---|---|
| Legal compliance with Income Tax Act | Penalty of ₹10,000 for non-compliance |
| Mandatory for issuing Form 16 / 16A | Compulsory periodic filings (quarterly) |
| Ensures credit of TDS to deductees | Requires timely e-filing and corrections |
| Applicable across various types of payments | Can be misused if shared carelessly |
🔗 9. Summary Table for Reference
| Topic | Summary |
|---|---|
| What is TAN? | 10-character number for TDS/TCS compliance |
| Who Needs It? | Any entity deducting/collecting tax |
| Documents Required | PAN, contact info, nature of payment |
| Portal | https://tin.tin.nsdl.com/tan |
| Cost | ₹65 incl. GST |
| Processing Time | 7–15 days |
| Returns to File | Form 24Q, 26Q, 27Q, etc. |
| Post-Registration | Return filing, TDS certificates, timely deposit |
📚 10. Internal & External Links
Internal Links (TaxCrux.com):
- Understanding TDS in India
- How to File TDS Return
- PAN Registration Process
- Income Tax Forms Guide
- Compliances for Businesses
External Links:
❓ 11. Frequently Asked Questions (FAQs)
Q1. Who must apply for TAN in India?
Any individual, firm, company, or government department deducting or collecting tax must apply for TAN.
Q2. Is PAN enough to file TDS returns?
No, TAN is mandatory for filing TDS returns. PAN is required alongside but cannot replace TAN.
Q3. What is the cost of obtaining TAN online?
The cost is ₹65 (inclusive of GST).
Q4. Can I use my Aadhaar to apply for TAN?
Yes, Aadhaar-based OTP eSign is supported during online submission.
Q5. What is the due date for filing TDS returns?
Quarterly returns are due by the last day of the following month (e.g., July 31 for Q1).
Q6. What happens if I don’t file TDS returns after getting TAN?
Late fees, penalties, and notices from the Income Tax Department may follow.
Q7. How do I verify whether TAN is valid?
Use the Income Tax Portal’s TAN verification utility.
Q8. Can one business have multiple TANs?
Yes, if there are different branches with separate TDS responsibilities.
Q9. What if I make an error in the TAN application?
You can file a correction request on the TIN NSDL portal.
Q10. Is TAN registration the same as GST registration?
No. TAN is for TDS, GSTIN is for indirect tax compliance.
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