TAN Registration

TAN (Tax Deduction Account Number) registration for businesses required to deduct TDS — mandatory for salary TDS, contractor payments, rent, and professional fees.

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Overview

TAN (Tax Deduction Account Number) is a 10-character alphanumeric identifier issued by the Income Tax Department to any person or entity required to deduct Tax at Source (TDS) or collect Tax at Source (TCS) under the Income Tax Act. TAN must be quoted on all TDS payment challans, TDS certificates (Form 16, Form 16A), TDS returns (Forms 24Q, 26Q, 27EQ, 27Q), and all correspondence with the Income Tax Department regarding TDS matters.

TAN registration is mandatory for all employers deducting salary TDS under Section 192, businesses deducting TDS on contractor payments (Section 194C), professional fees (Section 194J), rent above Rs.2.4 lakhs (Section 194I), and buyers deducting TDS on property purchases above Rs.50 lakhs (Section 194IA). Operating without TAN where TDS is required attracts a Rs.10,000 penalty under Section 272BB. TAN registration is a one-time process with permanent validity.

Government fee: Rs.77 (inclusive of GST). Processing time: 7–14 working days. MFiling professional charges: from Rs.499.

Key Benefits

Mandatory to Deduct and Remit TDS
Without TAN, TDS challans cannot be generated and TDS returns cannot be filed — TAN is the gateway.
Avoids Rs.10,000 Penalty Under Section 272BB
Operating without TAN where TDS is required attracts a flat Rs.10,000 penalty per violation.
Permanent Validity — One-Time Registration
TAN is allotted permanently — no renewal required. Applicable to all future TDS obligations.
Required for Form 16 / 16A Issuance
Form 16 (salary) and Form 16A (non-salary) TDS certificates can only be issued with a valid TAN.
Property Purchase TDS Compliance
Buyers of property above Rs.50 lakhs must deduct TDS and require TAN for Form 26QB filing.

Documents Required

PAN Card of the Applicant (Individual or Business Entity)
Aadhaar Card or Other Identity Proof
Address Proof of Business (for business entity applications)
Certificate of Incorporation / Partnership Deed (for companies and firms)

How it Works

Access TAN Application Portal (Day 1)

Visit onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp — select Form 49B for TAN application.

Fill Form 49B (Day 1)

Enter entity details — name, address, category of deductor, and PAN of the applicant.

Pay Application Fee (Day 1)

Pay Rs.77 (inclusive of GST) online via net banking, credit/debit card, or UPI.

Submit Application (Day 1)

Submit online application — Acknowledgement Number generated immediately for tracking.

Application Processing (7–14 days)

NSDL Protean processes the application and verifies documents.

TAN Allotted (7–14 days)

TAN allotted and communicated via email — also available on the NSDL portal using acknowledgement number.

Frequently Asked Questions

Can a person have more than one TAN?
No. A person or entity can have only one TAN. Holding two TANs is a violation under the Income Tax Act. If a duplicate TAN has been inadvertently allotted, the person must surrender the duplicate by writing to their jurisdictional TDS Assessing Officer and using only one TAN for all future filings.
Is TAN required for a one-time property purchase TDS deduction under Section 194IA?
No. For TDS under Section 194IA on property purchases above Rs.50 lakhs, the buyer does not need a TAN. Form 26QB (property TDS return) is filed using the buyer's PAN instead of TAN. This is a special provision for individual buyers. However, if the buyer is a company or business entity making regular property transactions, TAN is needed for other TDS obligations.
Service Price
₹499
Starting price · GST extra
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Mandatory to Deduct and Remit TDS
Without TAN, TDS challans cannot be generated and TDS returns cannot be filed — TAN is the gateway.
Avoids Rs.10,000 Penalty Under Section 272BB
Operating without TAN where TDS is required attracts a flat Rs.10,000 penalty per violation.
Permanent Validity — One-Time Registration
TAN is allotted permanently — no renewal required. Applicable to all future TDS obligations.
Required for Form 16 / 16A Issuance
Form 16 (salary) and Form 16A (non-salary) TDS certificates can only be issued with a valid TAN.
Property Purchase TDS Compliance
Buyers of property above Rs.50 lakhs must deduct TDS and require TAN for Form 26QB filing.

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Service Price
₹499
Starting price · GST extra

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