You can apply for TAN online at the NSDL-TIN website. You can then fill and submit the form online. Once you click on button ‘submit’, an acknowledgment containing a unique 14 digit acknowledgment number is generated on the screen. You should print this acknowledgment, sign it and despatch it to NSDL at the address mentioned on NSDL-TIN website along with the processing fee which is 55 + service tax (as applicable). Payment can be made by DD/cheque, payable at par in Mumbai, favouring NSDL-TIN or by Credit card / Debit card or Net banking.
As per RBI guidelines, the entities making e-commerce transactions are required to provide PIN (Personal Identification Number) while executing an online transaction. Accordingly, before making payment for online PAN/TAN applications using credit/debit card, please ensure that the PIN is obtained from your respective Banks.
With effect from April 18, 2009, fees for TAN application has changed to 60.
|a.||An applicant will fill Form 49B online and submit the form.|
|b.||If there are any errors, rectify them and re-submit the form.|
|c.||A confirmation screen with all the data filled by the applicant will be displayed.|
|d.||The applicant may either edit or confirm the same.|
|a.||On confirmation, an acknowledgment screen will be displayed. The acknowledgment consists of:
|b.||Applicant shall save and print this acknowledgment.|
|c.||Signature / Left thumb impression should only be within the box provided in the acknowledgment. In case of applicants other than ‘Individuals’, the authorised signatory shall sign the acknowledgment and affix the appropriate seal or stamp.|
|d.||Left hand Thumb impression, if used, should be attested by a Magistrate or a Notary Public or Gazetted Officer, under official seal and stamp.|
|a.||The fee for processing TAN application is 60.00 (55.00 application charge + 10.3% Service Tax).|
|b.||Payment can be made by
|c.||Demand draft / cheque shall be in favor of ‘NSDL – TIN’.|
|d.||Name of the applicant and the acknowledgment number should be mentioned on the reverse of the demand draft / cheque.|
|e.||Demand draft shall be payable at Mumbai.|
|f.||Applicants making payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The applicant shall mention TANNSDL on the deposit slip. List of HDFC Bank Branches.|
|g.||Credit Card / Debit Card / Net Banking payment
Persons authorised to make credit card / debit card / net banking payment for other categories are as below:
|Category of Applicant||Authorized person whose credit card / debit card / net banking can be used for making the payment|
|Company/Branch/Division of a company||Any Director of the Company|
|Individual (Sole Proprietorship) / Branch of individual business||Self|
|Hindu Undivided Family (HUF)||Karta|
|Firm / Branch of firm||Any partner of the firm|
|Association of Persons/Body of Individuals/ Association of Persons (Trusts)/Artificial Juridical Person||Authorized signatory covered under section 140|
Applicants making credit card / debit card payment will be charged an additional surcharge of 5.00 + service tax by the bank providing payment gateway facility.
Applicants making payment through Net Banking facility will be charged an additional surcharge of 4.00 + service tax for payment gateway facility.
On successful payment by credit card / debit card / net banking an acknowledgment will be displayed. Applicant shall save and print the acknowledgment and send to NSDL as mentioned in section ‘Submission of Documents’ below.
Submission of Documents
|a.||The acknowledgment duly signed, along with demand draft, if any, shall be sent to NSDL at
National Securities Depository Limited
3rd floor, Sapphire Chambers,
Near Baner Telephone Exchange,
Pune – 411045
|b.||Superscribe the envelope with ‘APPLICATION FOR TAN – Acknowledgment Number’ (e.g. ‘APPLICATION TAN – 88301020000244’).|
|c.||Your acknowledgment and demand draft, if any, should reach NSDL within 15 days from the date of online application.|
|d.||Application will be processed only on receipt of duly signed acknowledgment and realisation of payment.|
For more information Contact
|.||Left hand thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.|
|b.||Deductors / Collectors are required to provide details of Assession Officer (TDS / TCS) in the application. These details can be obtained from the Income Tax Office.|
|c.||The deductor / collector must fill up Area Code, AO Type, Range Code and Ao Number.|
|d.||‘Designation of the person responsible for making payment / collection tax’ field is mandatory to fill up, wherever applicable.|
|e.||The address of applicant should be an Indian Address only.|
Deductor / Collector shall fill the details of its name depending on its category in only one of the fields 1 (a) to 1 (h) specified in the form. If deductor / collector fills details in more than one category, the application form will be rejected.
1 (a). Name – Central / State Government / Local Authority
Central / State Government / Local Authority deductor/collector should fill up the name in this field. Name of Office is mandatory. Name of Organisation/Department/Ministry may be filled with relevant details.
For example, if Directorate of Income Tax (systems) in Income Tax Department is applying for a TAN, it should fill the Name fields as:
|Name of Office||Name of Organisation||Name of Department||Name of Ministry|
|DIRECTORATE OF INCOME TAX (SYSTEMS)||INCOME TAX DEPARTMENT||DEPARTMENT OF REVENUE||MINISTRY OF FINANCE|
Category of Central/State Government/Local Authority Deductor / Collector – Applicant should select its appropriate entry by ticking in the relevant box.
1 (b). Name – Statutory / Autonomous Bodies
Name of Office is Mandatory.
Relevant Box for Statutory Body or Autonomous Body should be ticked by the deductor/collector.
For example, if Bandra office of Life Insurance Corporation of India is applying for a TAN, it should fill the Name fields as:
|Name of Office||Name of Organisation|
|LIFE INSURANCE CORPORATION OF INDIA, BANDRA||LIFE INSURANCE CORPORATION OF INDIA|
1 (c). Name – Company
Details in this field should be filled by the company if it is applying TAN for the company as whole. In case company wants to apply different TANs for different divisions/branches point 1(d) should be filled.
Name should be provided without any abbreviations. Different variations of .Private Limited. viz. Pvt Ltd, Private Ltd, Pvt Limited, P Ltd, P. Ltd., P. Ltd are not allowed. It should be ‘Private Limited’ or ‘Limited’ only.
|Name of Company|
|ABC PRIVATE LIMITED|
Category of company – Deductor / Collector should select its appropriate entry by ticking in the relevant box.
1 (d). Branch / Division of a company
If Branch/Division of a Company is applying for its separate TAN, it is mandatory to fill the ‘Name of Company’ and either the Name of Division or the Name/Location of the Branch (in whose name TAN is sought) in this field. Different Branches of a company applying for separate TANs should fill this field.
For example, Cement Division of of ABC Private Limited located at Andheri shouldl fill as:
|Name of Company||Name of Division||Name/Location of Branch|
|ABC PRIVATE LIMITED||CEMENT DIVISION||ANDHERI BRANCH|
ABC Bank of India – Nariman Point Branch, Mumbai should be written as:
|Name of Company||Name of Division||Name/Location of Branch|
|ABC PRIVATE LIMITED||NARIMAN POINT BRANCH, MUMBAI|
Category of a company – Deductor/Collector should select its appropriate entry by ticking in the relevant box.
1 (e). Name – Individual/Hindu Undivided Family (Karta)
First Name is Mandatory. Name of the deductor / collector should be written in full and not in abbreviated form. As an exception, very large Middle names may be abbreviated. Name should not be prefixed with Shri, Smt., M/s, Kumari, Late, Major, Dr., etc. In case name is prefixed with Title, application may be rejected.
Individuals/ HUFs (Karta) must state their full expanded name and fill in the appropriate fields for Last, Middle or First Name.
For example, Dinesh Kumar Garg will be written as:
|Last Name/Surname||First Name||Middle Name|
Or, if middle name is not there, it will be left blank. For example, Gunjan Bansal will be written as:
|Last Name/Surname||First Name||Middle Name|
If a Sole Proprietor/HUF wants to obtain a single TAN in his/her name for all businesses run by him/her/it, then he/she/it should fill name in this field.
Deductor/Collector should select its appropriate entry (i.e. Individual / Hindu Undivided Family) by ticking against the relevant box.
Individual should select its appropriate entry by ticking in the relevant box for ‘Shri’, ‘Smt’, ‘Kumari’. HUF will leave the mentioned fields blank.
1 (f). Branch of Individual Business(Sole Proprietorship concern)/ Hindu Undivided Family (Karta)
This field should be filled only if TAN is being applied for branch of Individual Business (Sole Proprietorship Concern)/Hindu Undivided Family (Karta).
Other Title (Dr. Late, Smt etc.) related rules / given in Item 1(e) will be applicable here also.
In case an Individual/HUF wants to obtain separate TANs for different businesses being run by him/it, this category will be applicable. The name of the concern should be filled in the field for Name/Location of Branch.
|Last Name/Surname||First Name||Middle Name||Name/Location of Branch|
|KOHLI||BHUWAN||WELLWORTH BOOK HOUSE|
Deductor / Collector should select appropriate category (i.e. Individual / Hindu Undivided Family) by ticking in the relevant box.
1 (g). Firm/Association of persons/Association of persons (Trusts)/Body of Individuals/Artificial Juridical Person
The Name of the Firm/Association of persons/Association of persons (Trusts)/Body of Individuals/Artificial Juridical Person should be written in full in the field provided.
1 (h). Branch of Firm/Association of persons/Association of persons (Trusts)/Body of Individuals/Artificial Juridical Person
If different branches of a firm/AOP/AOP(trusts)/Body of Individuals/Artificial Juridical Person are applying for separate TANs, this category is applicable. The Name of Firm/Association of Persons/Association of Persons (Trust)/Body of Individuals/Artificial Juridical Person should be written in full in the field provided.Name / Location of Branch should be entered in the relevant field.
|Name of Firm||Name/Location of Branch|
|SHAH & COMPANY||FORT BRANCH|
Deductor / Collector should mention the address of the location where the tax is being deducted. It is compulsory for the deductor / collector to mention at least two details out of four ie (Flat/Door/Block No., Name of Premises/Building/Village, Road/Street/Lane/Post Office and Area/Locality/Taluka/Sub Division). Town/City/District, State/Union Territory and PIN Code are mandatory. The application should not mention a foreign address.
2. Telephone Number and e-mail ID
|1.||If Telephone Number is mentioned, STD Code is mandatory.|
|2.||In case of mobile number, country code should be mentioned as STD Code.
Where ’91’ is the country code of India.
However, In case of WLL mobiles (e.g. Reliance, TATA Indicom, etc.), STD Code should be mentioned.
|3.||It is suggested that applicants mention their telephone number so that they can be contacted in case of any discrepancy in the application form.|
|4.||Applicants should provide their valid e-mail IDs for receiving intimation about the status of their application through e-mail.|
3. Nationality of Deductor / Collector
This field is mandatory for all categories of deductor / collector.
4. Permanent Account Number (PAN)
Deductor / Collector should mention the existing 10-digit Permanent Account Number allotted to it, if any, else leave this field blank.
5. Existing Tax Deduction Account Numbers (TAN)
If a deductor has existing TAN in old format, it should mention the same in this field.
6. Existing Tax Collection Account Numbers (TAN)
If a collector has Tax Collection Account Number in the old format, it should mention the same in this field.
7. Payment Details
An applicant has an option of making payment either by demand draft, Credit card / Debit card or Net Banking (Payment details are mentioned in guidelines)
General Information for TAN Applicants
|a.||The fee for processing of TAN application to be paid to TIN-FCs is 55/- (Plus service tax, as applicable).|
|b.||In case the applicant has already been allotted a ten digit alphanumeric TAN, it should not apply again as having or using more than one TAN is illegal. However, different branches/divisions of a deductor/collector may apply for separate TAN for each branch/division.|
|c.||In case deductor/collector has already been allotted TAN and wants any change in particulars (e.g. name, address etc.), it should fill up. ‘Form for changes for Correction in TAN data for TAN allotted’.|
|d.||Deductor/Collector will receive an acknowledgment containing a 14 digit unique number on submission of Form 49B. This acknowledgment number can be used by the deductor/collector for tracking the status of its application.|
|e.||For more information