As we aware that some times assessee obtain TAN just to make some TDS payments and after those transactions and payments there is no need of that TAN in further future. Also some time an assessee may have been allotted multiple TAN. The multiple TAN may have been allotted to the Assessee for many reasons i.e. He may have applied multiple times for allotment of TAN and every time he has been allotted a TAN or may have inadvertently allowed multiple TAN by Income tax Department, NSDL or UTI. Assessee who have more than one TAN should immediately Apply for surrender of additional TAN number(s) allotted to them.
In CASE 1, the deductor has to approach the NSDL for cancellation of the ‘Duplicate –Unused TAN. For this, an application Form, which is applicable for ‘Changes & Correction of TAN’ needs to be used. The same can be downloaded from the NSDL website and is also available with TIN-FCs/other vendors. The application can be made online as well as in physical form. In this way, the ‘Duplicate TAN can be cancelled.
In Case 2, the deductor has to make an application with the jurisdictional A.O. (TDS), on a plain paper, requesting for cancellation of TAN and state reasons for such a request.
In case duplicate TANs have been allotted, the TAN which has been used regularly should be used. The rest of the TANs should be surrendered for cancellation using “Form for Changes or Correction in TAN” which can be downloaded from the website of NSDL (http://tin.nsdl.com).
The TAN can be cancelled by following procedure:
1. Go to http://tin.nsdl.com.
2. Download the form “Form for Changes or Correction in TAN”
3. Fill up properly and indicate TAN numbers you want to cancel in point 6 of the Form.
In case duplicate TAN has been allotted, an application may be made for cancellation of the TAN which has not been used in the “Form for Changes or Correction in TAN” which can be downloaded from the website of NSDL (http://tin.nsdl.com) or printed by local printers or obtained from any other source. The application is also available at TIN Facilitation Centres.
Republished with Amendments