TAN FAQs
- What is TAN?
- Who must apply for TAN?
- Why is it necessary to have TAN?
- How to apply for TAN?
- Who will allot TAN?
- Can an online application be made for allotment of TAN?
- What are the documents that need to accompany the TAN application?
- What if incomplete form 49B is submitted?
- What is the fee for filing application for TAN?
- Can we quote PAN in place of TAN? Why not?
- How can any change in address or details on the basis of which TAN was allotted be rectified?
- How can a challan for payment of TDS/TCS obtained which has TAN printed on it?
What is TAN?
TAN(Tax Account deduction Number) or Tax Deduction and Collection Account Number is a 10 digit alpha numeric number required to be obtained by all persons who are responsible for deducting or collecting tax. It is compulsory to quote TAN in TDS(Tax Deducted at Source)/TCS(Tax collected at source) return (including any e-TDS/TCS return), any TDS/TCS payment challan and TDS/TCS certificates.
Who must apply for TAN?
All those persons who are required to deduct tax at source or collect tax at source on behalf of Income Tax Department are required to apply for and obtain TAN.
Why is it necessary to have TAN?
TAN is required to be quoted in all TDS/TCS returns, all TDS/TCS payment challans and all TDS/TCS certificates to be issued. TDS/TCS returns will not be received if TAN is not quoted and challans for TDS/TCS payments will not be accepted by banks. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of Rs. 10,000/-
How to apply for TAN?
An application for allotment of TAN is to be filed in Form 49B and submitted at any of the TIN() Facilitation Centres meant for receipt of e-TDS returns. Addresses of the TIN FC are available at https://tin.tin.nsdl.com/tan/form49B.html or https://www.incometaxindia.gov.in/Pages/tax-services.aspx .
Who will allot TAN?
TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres managed by NSDL(National Securities Depository Limited). NSDL will intimate the TAN which will be required to be mentioned in all future correspondence relating to TDS/TCS.
Can an online application be made for allotment of TAN?
Yes. The application can be made online in the below link https://tin.tin.nsdl.com/tan/form49B.html.
What are the documents that need to accompany the TAN application?
No documents are required to be filed with the application for allotment of TAN. However, where the application is being made online, the acknowledgment which is generated after filling up the form will be required to be forwarded to NSDL. Detailed guidelines for the procedure are available at https://tin.nsdl.com
What if incomplete form 49B is submitted?
The TIN(Tax Identification Number) Facilitation Centre will assist the applicant to correctly fill up Form 49B but shall not receive incomplete or deficient application.
What is the fee for filing application for TAN?
The applicants for TAN are to pay Rs.55/- + GST (as applicable) as processing fee at the TIN FC at the time of submitting Form 49B.
Can we quote PAN in place of TAN? Why not?
No. TAN 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 deducting or collecting tax at source on behalf of the Income Tax Department. PAN is a unique number allotted to assessees like individuals, companies etc.
How can any change in address or details on the basis of which TAN was allotted be rectified?
In case any changes or corrections are to be made in the in the data associated with the reformatted or newly allotted 10 digit TAN, the “Form for Change or Correction in TAN data” can be used.
How can a challan for payment of TDS/TCS obtained which has TAN printed on it?
A challan with pre-printed TAN can be downloaded from the website of Income Tax Department ( www.incometaxindia.gov.in).
TIN Support Desk
National Securities Depository Limited Trade World, ‘A’ Wing, 4th floor
Kamala Mills Compound Senapati Bapat Marg Lower Parel Mumbai – 400 013
Phone: 022-2499 4650 (hunting) Fax: 022- 2495 0664 e-mail: tininfo@nsdl.co.in