F.No. Pr. DGIT(S)/ADG-2/TAN Application Notification/20992-21016
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income-tax (Systems)
New Delhi
Notification No. 3 of 2017
Dated: 21st of March, 2017
Procedure of TAN application through Simplified Profoma for Incorporating Company Electronically (SPICe) (Form No. INC-32) of Ministry of Corporate Affairs.
Proviso to sub-rule (1) of rule 114A of Income Tax Rules 1962, notified vide notification G.S.R. No. 117(E) dated 9.2.2017, states that:-
“an applicant may apply for allotment of a tax deduction and collection account number through a common application form notified by the Central Government in the Official Gazette, and the Principal Director General of Income-tax (Systems) or Director General of Income-tax(Systems) shall specify the classes of persons, applicable forms and formats along with procedure for safe and secure transmission of such forms and formats in relation to furnishing of tax deduction and collection account number.”
2. A common application form in the form of Simplified Proforma for Incorporating Company Electronically (SPICe) (Form INC-32) has been notified by the Ministry of Corporate Affairs vide notification G.S.R. No. 70(E) dated 25.1.2017.
3. In exercise of the powers delegated by the Central Board of Direct Taxes vide notification No 117 (E) dated 2.2017, the Principal Director General of lncome-tax(Systems) hereby lays down the classes of persons, applicable forms and formats along with procedure for tax deduction and collection account number (TAN), as under :-
| Sr. No. | Particulars | Specifications |
| a | Classes of persons to which SPICe form will apply | Newly incorporated Company |
| b | Applicable form | Simplified Proforma for Incorporating Company Electronically (SPICe) (Form No. INC-32) of Ministry of Corporate Affairs (MCA) notified vide notification G.S.R. No. 70(E) elated 25.1.2017 |
| c | Procedure | Application for allotment of a tax deduction and collection account number (TAN) will be filed as a part of filing the SPICe (INC 32) form using Digital Signature of the applicant as specified by the Ministry of Corporate Affairs. After generation of Corporate Identity Number (CIN) MCA will forward data in fonn 49B to prescribed Income Tax Authority through digital signature, Class 2/Class 3, of MCA |
| d | Format | Xml |
(S.S. Rathore)
Pr. Director General of Income-tax
New Delhi
