Introduction:
If you need to obtain a Tax Deduction and Collection Account Number (TAN) in India, you’re in the right place. In this guide, we’ll walk you through the process of applying for a TAN. Whether you prefer the convenience of an online application or the traditional paper method, we’ve got you covered.
How to apply for TAN
You can apply for TAN either online or through deposit of a paper application.
1. Paperless fully Online TAN application, using Digital Signature Certificate:
- Visit tin-nsdl.com and select ‘Apply online’ in TAN module.
- Select the DSC based online TAN application option.
- Select the appropriate category if the application.
- Fill the online application form.
- Insert DSC of the authorised signatory and put digital signature on the form.
- Only online payment option is available for DSC based application.
- Generate acknowledgement receipt bearing 14 digit acknowledgement number.
- No need to send any document to NSDL e-Gov for DSC based TAN application.
2. TAN application through online facility: (without using Digital Signature Certificate):
Paper based online TAN application:
- Visit www.tin-nsdl.com and select ‘Apply online in TAN module. Select the appropriate category of the applicant.
- Fill the online application form.
- Make payment (DD, Cheque or Online payment) and generate acknowledgement receipt bearing 14 digit acknowledgement number.
- Demand draft/Cheque shall be in favor of ‘NSDL – TIN’.
- Demand draft shall be payable at Mumbai.
- Take a print out of the acknowledgment receipt and sign in the space provided for signature.
- 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.
- Send the duly signed acknowledgement receipt to NSDL e-Gov Pune office at 4th Floor Mantel Sterling, Plot No. 341, Survey 997/8, Model Colony, Near Deep Bungalow Chowk, Pune-411016.
3. TAN PAPER application through TIN•FCs:
- Download TAN application form (Form 49B) from TIN website or obtain the form from any TIN-FCs.
- Form to be filled in BLOCK LETTERS, preferably in BLACK INK and in ENGLISH only.
- The address of applicant should be an Indian Address only.
- Submit the duly filled and signed Form 49B (application for new TAN) to any nearest TIN-FC.
- No supporting documents are required alongwith the application form.
- Processing fees of ₹ 65 (incl. GST) to be paid in cash at the counter.
Note:
- The address of applicant should be an Indian Address only.
- No supporting document is required to be submitted while applying for New TAN i.e. Form No. 49B.
- While filling the form, each box, wherever provided, should contain only one character (alphabet/ number/punctuation mark) leaving a blank box after each word.
- In case address of the applicant changes to a different city and the new address falls under different RCC (Regional Computer Centre) of Income Tax Department, then applicant needs to apply for a new TAN in Form No. 49B.
- Designation of the person responsible for ‘making payment/ collection tax’ field is mandatory to fill up, wherever applicable.
- For paper application – Sign only in space provided for signature (preferably in black ink) without touching side of the box.
- Read guidelines & instructions attached to the form or visit TIN website for detailed instructions before applying.
- If applied online without DSC, please send documents directly to NSDL at 5th Floor Mantel Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune-411016.
| No. | Item Details | Guidelines for filling up the form | ||||||||||||||||||||
| 1 | Name | 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 Govemment/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 :DIRECTORATE OF INCOME TAX (SYSTEMS) Name of Organisation :INCOME TAX DEPARTMENT Name of Department :DEPARTMENT OF REVENUE Name of Ministry : MINISTRY OF FINANCE Category of Central/State Government/Local Authority Deductor / Collector – Applicant should select its appropriate entry by ticking in the relevant box. |
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| 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: LIFE INSURANCE CORPORATION OF INDIA, BANDRA Name of Organisation: LIFE INSURANCE CORPORATION OF INDIA |
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| 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. For example‑ Name of Company : ABC PRIVATE LIMITED Category of company – Deductor/Collector should select its appropriate entry by ticking in the relevant box. |
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| 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 ABC Private Limited located at Andherl should fill as: Name of Company : ABC PRIVATE LIMITED Name of Division : CEMENT DIVISION Name/Location of Branch : ANDHERI BRANCH or ABC Bank of India – Nariman Point Branch, Mumbai should be written as: Name of Company : ABC BANK OF INDIA Name of Division: Name/Location of Branch : NARIMAN POINT BRANCH, MUMBAI Category of a company – Deductor/Collector should select its appropriate entry by ticking in the relevant box. |
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| 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:
Or, if middle name is not there, it will be left blank. For example, Gunjan Bansal will be written as:
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. |
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| 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 Concem)/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. For example‑
Name/Location of Branch : WELLWORTH BOOK HOUSE Deductor/Collector should select appropriate category (i.e. Individual/Hindu Undivided Family) by ticking in the relevant box. |
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| 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 (TrustsyBody 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/A0P/A0P(trustsyBody 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.
For example, Name of Firm:SHAH & COMPANY Name/Location of Branch:FORT BRANCH |
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| 2 | Address | 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 i.e (Flat/Door/Block No., Name of Premises/BuildingNillage, 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. STD Code Telephone No. 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. J))-.1)1U |
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| 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, cheque or credit card / debit card / net banking.
Credit card/Debit card:- Applicants making online payment using credit card / debit card will be charged an additional charge of upto 2% (plus applicable taxes) of application fee by the bank providing gateway facility. Additionally, the conversion/exchange rates may also be levied by the card issuing bank, as per prevailing rates. Net Banking:- Applicants making payment through Net Banking facility will be charged an additional surcharge of Rs. 4.00 + Goods & Services Tax for payment gateway facility. Note: Facility of making payment by credit card / debit card / net banking is not available for below mentioned categories: – Central Government/State Government and -Statutory/Autonomous Bodies |
Process flow for integration of MCA with PAN & TAN services of CBDT
for Corporates i.e. Company category
- Business user/Applicant logs into MCA portal for registration of Company & obtaining PAN & TAN through MCA portal.
- Business user fills INC 32 form i.e. SPICe form & submits digitally signed form to MCA.
- Applicant has to submit necessary documents to MCA for scrutiny.
- If application form & documents scrutinized are found to be OK, then the business user is prompted to make payment through online/offline mode of payment.
- After making the payment, Corporate Identification Number (CIN) is generated by MCA & the application data in XML along with Form 49A & Form 49B in PDF digitally signed is forwarded by MCA to Protean (earlier known as NSDL) through API Setu with unique combination of service request number (SRN) & correlation ID.
- Once the data is received at Protean end, Protean validates the data & if data received is OK then acknowledgement number/receipt is generated & is sent to MCA through API Setu as response for both PAN & TAN.
- At Protean, the application data received for PAN & TAN is sent by Protean to ITD i.e. ITBA for allotment of PAN & TAN.
- ITBA system allots PAN & TAN & is received as response by Protean from ITBA.
- Protean sends status of PAN & TAN allotted by ITBA to MCA through API Setu using combination of SRN & correlation ID.
- MCA generates digitally signed Certificate of Incorporation (C01) by incorporating PAN & TAN received by them in COI.
- MCA then forwards PDF of COI to Protean through API Setu for record keeping purpose.
- The above process that is receipt of PAN & TAN application at Protean from MCA through API Setu & intimating PAN & TAN allotted by ITBA to MCA through Protean & API Setu has to be completed within 4 hours.
Conclusion:
Applying for a Tax Deduction and Collection Account Number (TAN) in India is a crucial step for individuals and entities involved in tax deduction and collection. You have the flexibility to choose between online and paper-based methods, and both options are relatively straightforward. By following the provided instructions, you can ensure your TAN application process goes smoothly, making you compliant with tax regulations in India. Whether it’s the convenience of the digital route or the traditional paper approach, you now have the knowledge to proceed with confidence.
(Republished with amendments)
