TAN (Tax Deduction Account Number) registration for businesses required to deduct TDS — mandatory for salary TDS, contractor payments, rent, and professional fees.
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.
Visit onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp — select Form 49B for TAN application.
Enter entity details — name, address, category of deductor, and PAN of the applicant.
Pay Rs.77 (inclusive of GST) online via net banking, credit/debit card, or UPI.
Submit online application — Acknowledgement Number generated immediately for tracking.
NSDL Protean processes the application and verifies documents.
TAN allotted and communicated via email — also available on the NSDL portal using acknowledgement number.