A Tax Deduction and Collection Account Number (TAN) is a ten-digit alphanumeric identifier issued under Section 203A of the Income Tax Act, 1961. It is mandatory for all persons responsible for deducting or collecting tax at source to obtain and quote TAN on all TDS and TCS-related documents, including challans, returns, and certificates. TAN helps the Income Tax Department track tax deductions and collections efficiently. Deductors can verify or search their TAN using the “Know Your TAN” facility available on the Income Tax Department’s website. However, persons deducting tax under specific sections such as 194IA (property transactions), 194IB (rent payments), 194M (contract, commission, or professional payments), and 194S (virtual digital assets) may use their PAN in place of TAN, as they are not required to obtain it separately.
Obtaining TAN is compulsory for all persons or entities liable to deduct or collect tax, including government offices, companies, and individuals. The application for TAN can be made offline by submitting Form 49B at TIN Facilitation Centres managed by Protean (formerly NSDL) or online through the Protean-TIN website. Companies seeking registration under the Companies Act, 2013 can apply for TAN through Form SPICe (INC-32) at the time of incorporation. There is a nominal application fee of ₹55 plus GST, and no supporting documents are required to accompany the form. Once allotted, TAN remains valid for all types of deductions and collections, eliminating the need for multiple TANs for different payments. Separate TANs, however, may be required for different branches or offices that function as independent deductors.
As per Section 272BB, failure to apply for TAN or to quote it in specified documents attracts a penalty of ₹10,000. Duplicate TANs, which are inadvertently obtained by the same person or entity, are not permitted and must be cancelled using the “Form for Changes or Correction in TAN” available on the Protean website. Any changes in details such as address or responsible person must also be updated through this form. TAN applications can be tracked online using the “Track Your PAN/TAN Application Status” service. It is illegal to quote PAN in place of TAN, as both serve distinct purposes—PAN links an individual’s or entity’s tax transactions, while TAN identifies those responsible for TDS/TCS compliance.
TAN must be quoted in all TDS/TCS returns, whether filed electronically or on paper; returns without TAN will not be accepted. Once issued, TAN is communicated by Protean to the applicant’s registered address and must be used consistently in all future TDS/TCS-related correspondence. The system ensures transparency and accuracy in the process of tax deduction and collection, facilitating better record-keeping and compliance under the Income Tax framework.
Q.1 What is TAN?
Ans 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. Under Section 203A of the Income Tax Act, 1961, it is mandatory to quote Tax Deduction Account Number (TAN) allotted by the Income Tax Department (ITD) on all TDS statements.
To facilitate deductor find their new TAN, ITD has now introduced a search facility on their website (www.incometaxindia.gov.in). Through this facility, deductors can search on name and old TAN to find the new TAN. Deductors are advised to find new TAN from this site before it is incorporated in their e-TDS statement to avoid any inconvenience at the time of furnishing e-TDS statements.
For more information, visit TIN.
Q.2 Who must apply for TAN?
Ans Every person liable to deduct tax at source or collect tax at source is required to obtain TAN. However, a person required to deduct tax under section 194IA or section 194-IB or section 194M or Section 194S (by specified person) can use PAN in place of TAN as such person is not required to obtain TAN.
(1) Section 194IA provides for deduction of tax at source from payment on transfer of certain immovable property other than agricultural land.
(2) section 194-IB provides for deduction of tax at source at the rate of 2% from payment of rent. The tax shall be deducted if the rent paid or payable exceeds Rs. 50,000 per month or part of the month. This provision is applicable on individual and HUF, who is not liable to tax audit under Section 44AB in the immediately preceding financial year.
(3) section 194M provide for deduction of tax at source at the rate of 2% on the sum paid or credited, to a resident, on account of contractual work, commission (not being insurance commission referred to in section 194D), brokerage or professional fees, by an individual or a HUF, if aggregate of such sum exceeds Rs. 50 lakhs in a financial year. This provision is applicable on individual and HUF, who are not covered under section 194C, section 194H and section 194J.
(4) Section 194S provides for deduction of tax at source from payment on transfer of Virtual Digital Asset.
Q.3 Why is it necessary to have TAN?
Ans 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. Section 203A also makes it mandatory to quote TAN in TDS/TCS return (including any e-TDS/TCS return), any TDS/TCS payment challan, TDS/TCS certificates and other documents as may be prescribed. As per section 272BB, failure to apply for TAN or not quoting the TAN in the specified documents attracts a penalty of Rs. 10,000/-.
Q.4 How to apply for TAN?
Ans There are two modes for applying for TAN: (1) Online mode and (ii) Offline mode, they are as follows:
OFFLINE—An application for allotment of TAN is to be filed in Form 49B in duplicate and submitted to any TIN Facilitation Centres (TIN-FC). Addresses of TIN-FCs are available at Protean-TIN website (https://tinpan.proteantech.in).
In case of an applicant, being a company which has not been registered under the Companies Act, 2013, the application for allotment of Tax Deduction Account Number may be made in Form No. SPICe (INC-32) specified under sub-section (1) of section 7 of the said Act for incorporation of the company.
ONLINE—Online application for TAN can be made from the Protean-TIN website.
Addresses of the TIN FC are available at www.incometaxindia.gov.in or https://tinpan.proteantech.in.
Q.5 Who will allot TAN?
Ans TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres (TIN-FC) managed by Protean. Protean will intimate the TAN which will be required to be mentioned in all future correspondence relating to TDS/TCS.
Q.6 Can an online application be made for allotment of TAN?
Ans Yes. The application can be made online through https://www.protean-tinpan.com/
Q.7 Can an application for TAN be made on a plain paper?
Ans No. TAN Application can be made only on Form 49B. The application form can be downloaded from the website of the Income Tax Department (www.incometaxindia.gov.in) or Protean ( https://www.protean-tinpan.com/ ) or obtained from any other source. The application is also available at TIN Facilitation Centres.
Q.8 Can form 49B be filled on a typewriter?
Ans Yes. But typing should be in capital letters with good impression.
Q.9 What are the documents that need to accompany the TAN application?
Ans >No documents are required to be accompanied with Form 49B i.e. the application for allotment of TAN. However, where the application is being made online, the acknowledgment which is generated after online filling up the form will be required to be forwarded to Protean. Detailed guidelines for the submission of application are available at https://www.protean-tinpan.com/
Q.10 What if incomplete form 49B is submitted?
Ans The TIN Facilitation Centre will assist the applicant to correctly fill up Form 49B but incomplete or deficient application will not be accepted.
Q.11 What is the fee for filing application for TAN?
Ans Currently the fee for filing the TAN application is Rs.55/- + GST as applicable (the application fees may change from time to time).
Q.12 How will the new TAN be intimated to the deductor?
Ans Protean will ensure intimation of new TAN at the address indicated by the applicant in Form 49B
Q.13 How can a deductor know his TAN if he has an old TAN, or if he has earlier applied for TAN but hasn’t got TAN?
Ans TIN Facilitation Centres will help the deductors in ascertaining their correct TAN from the database. TAN can also be verified from the information on the website of Income Tax Department at www.incometaxindia.gov.in . Using the “Know Your TAN” facility at www.incometaxindia.gov.in or https://www.incometax.gov.in/iec/foportal the deductor can know his TAN.
Q.14 After making the application for allotment of TAN in Form 49B, how to know the status of the application?
Ans The status of TAN application can he checked by using the “Track your PAN/TAN Application Status” from www.incometaxindia.gov.in or https://www.protean-tinpan.com/.
Q.15 Is it necessary to apply for different TAN if a deductor has to deduct tax from different types of payments like salary, interest, dividend, commission, etc.?
Ans No. TAN once allotted can be used for all type of deductions. It can also be used in case tax is being collected at source.
Q.16 Is a separate TAN required to be obtained for the purpose of tax collection at source?
Ans In case a TAN has already been allotted for the purpose of tax deduction at source (TDS), then no separate application needs to be made for obtaining separate TAN for the purpose of tax collection at source (TCS). The same number can be quoted in all returns, challans and certificates for TCS. However, if no TAN has been allotted, a duly filled in Form 49B, along with the application fees is to be submitted at any TIN-FC.
Q.17 Should Government deductors apply for TAN?
Ans Yes
Q.18 In case of multiple DDOs, should all of them apply for TAN?
Ans Yes. In such a case, the name of the Division, name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN.
Q.19 Can branches of companies/banks have separate TANs?
Ans Yes. In such a case, the name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN
Q.20 Can an e-TDS return be filed without TAN or in case TAN has not been alloted?
Ans Quoting of TAN is mandatory in TDS and TCS returns, whether filed in paper or electronic format. The returns, whether in paper or electronic format, will not be received in case TAN is not quoted.
Q.21 What is duplicate TAN?
Ans Duplicate TAN is a TAN which has been inadvertently obtained by a same person who is responsible for deducting/collecting tax and who already has a TAN allotted to him earlier. In other words, more than one TAN issued to a person is called duplicate TAN. It is illegal to possess or use more than one TAN. Different branches/divisions of an entity may, however, have separate TAN.
Q.22 In case duplicate TAN has been allotted, which TAN should be used?
Ans In case duplicate TAN(s) have been allotted to a person, then the TAN which has been used regularly should be used. The other TAN(s) should be surrendered for cancellation by using “Form for Changes or Correction in TAN” which can be downloaded from the website of Protean ( https://www.protean-tinpan.com/).
Q.23 What do we have to do if we have been allotted a duplicate TAN by oversight?
Ans In case duplicate TAN has been allotted, an application should be made for cancellation of the TAN which has not been used. Application for cancellation of TAN is to be made in the “Form for Changes or Correction in TAN” which can be downloaded from the website of Protean(https://www.protean-tinpan.com/) or obtained from any other source. The application is also available at TIN Facilitation Centres.
Q.24 Can we quote Permanent Account Number (PAN) in place of TAN?
Ans No. PAN should never be quoted in the field where TAN is required to be quoted. The purposes for which PAN and TAN are allotted are different. TAN is a unique identification number which is allotted to persons who are required to deduct tax at source or collect tax at source.
PAN is a unique identification number issued to keep a linking of the transactions carried by a person like payment of tax, TDS/TCS credit, return of income, return of wealth, correspondence with the Income Tax Department or correspondence by the Income Tax Department, investments made by a person, loan taken by a person, etc. However, a person required to deduct TDS as per section 194IA or section 194IB or section 194M, or section 194S can use PAN in place of TAN.
Q.25 How can any change in address or details on the basis of which TAN was allotted be rectified?
Ans If there is any change in the data provided in the application for allotment of TAN (i.e. data provide at the time of allotment of TAN), then such change is to be communicated to the Income Tax Department by intimating the change in , the “Form for Change or Correction in TAN data”. Duly filed form should be submitted to the TIN Facilitation Centres or an online application can be made at https://www.protean-tinpan.com/
(Republished with amendments)
AS BANK WE HAVE ONE PAN AND TAN FOR OUR HEAD OFFICE , CAN WE APPLY SEPARATE TAN NO FOR OUR BRANCHES , IF YES , THEN WHEATHER IT IS LEGAL OR NOT.
OUR SOCIETY HAD TAKEN TAN NO TO PAY PROFESSIONAL FEES OF OUR C A BUT WE DO NOT REQUIRE IT RIGHT NOW BECAUSE OUR AUDIT IS NOW DONE BY GOVT AUDITORS ARE WE REQUIRED TO FILE NIL TDS RETURN OUR INCOME IS LESS THAN ONE CRORE PLEASE GUIDE.
OUR SOCIETY HAD
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sir
tds dedect liebility in may 2021 but TAN obtain in july 2021, what is the time of tds payment & interest calculation, is tds payment due date after tan obtain of before( 7th jun) ?
Sir, pls clarify that what is the limit of deduction u/s 80ccd(2)-Government share to NPS in respect of state Govt. employees for F. Y. 2019-20 . Whether it is deductible 14% of salary for all Govt. Employees (including state Government employees) or only for central Government employees. As some people told me that it is applicable for central Government employees ONLY. Thanks n regards.
Can a hospital apply for TAN when it is run by an Individual?
SIR, I am not liable to tax audit. but i have contract with a firm in lacs. whether i have to take TAN.
I have applied TAN application for my HUF, I wrote name of Karta in the box of Name of the deductor and I wrote pan no. of my HUF so I am not sure that whether my TAN application is right or wrong
After its use in TDS how to surrender TAN. Do we have to surrender or it gets automatically cancelled.
I applied for TAN for my parents online. Payment of 65/- was done online through netbanking and I got acknowledgement numbers.
But after 4 days, the money got refunded in my bank account for both the applications. What should I assume here? Will TAN be issued in this case? What can be the reason for refund ?
Respected Sir
Is rebate u/s 87A available for unlisted shares long term capital gain is denied for Resident person age of 45
. But at link https://taxguru.in/income-tax/tax-long-term-capital-gain-income-tax-act-1961.html/comment-page-1/?unapproved=2051301&moderation-hash=59d05778cf4b06d824568d2c605b4393#comment-2051301, it is allowed (and after deducting rebate of Rs. 2,500 as per section 87A,).
Please guide,
22.04.2019
An Association has obtained TAN by mistake, while it should get PAN.
Is it possible to get PAN, after obtaining TAN ?
If one person have two or more proprietorship business and he had two two or more trade license and gst registration number also and he collected tcs by all their proprietorship business.in that case how can he apply for tan number.how many tan he apply?tan apply of his business name separately or his own name.
In GST state wise registration is mandatory. so as TAN No. also required state wise.
I am an individual who intends to buy a house from an NRI , I would require to deduct TDS, would I have to apply for TAN or is there an alternative.
MAY TAN NO.LAST DIGIT NO.OF. 631G WHATE IS THE CATEGARI PLZ TEL ME
9920521203
Sir
I am working as computer teacher at GOVT. SCHOOL in punjab. I want to apply for new TAN No . I want to know that under which category the form 49B is to be filled.
“Special thanks”
Sir please send me a Format of Tan application for the society
An organization is a propriotary concern.
Tax is not being deducted from any payment. However consultancy payment is being received net of TDS. In such a case is it necessary to obtain TAN.
While applying for Refund is TAN is necessary?