TAN Registration
The tax deduction account number every deductor must quote on TDS returns and challans.
TAN is the ten-character account number that anyone deducting or collecting tax at source must hold. It is quoted on every TDS challan, on every quarterly return, and on every certificate you issue to a deductee.
It is a separate identifier from PAN, and the two are not interchangeable. Quoting PAN where TAN is required, or failing to obtain one at all, attracts a penalty under Section 272BB.
What this costs
Who needs a TAN
- Any employer deducting tax from salaries
- Anyone deducting tax on contractor or professional payments
- Anyone deducting tax on rent above the prescribed threshold
- Anyone deducting tax on commission or brokerage
- Anyone deducting tax on interest other than on securities
- Any person required to collect tax at source
The one common exception
A buyer deducting tax on the purchase of immovable property under Section 194-IA does not need a TAN. That deduction is reported in Form 26QB using PAN, which is a deliberate simplification for one-off property transactions.
Similarly, certain individual deductions on rent under Section 194-IB are made against PAN. Outside these specific provisions, a TAN is required.
What follows once you hold one
- Deduct tax at the correct rate on every applicable payment
- Deposit it by the seventh of the following month
- File the quarterly statement in the applicable form
- Issue Form 16 or Form 16A to every deductee within the prescribed time
- File a declaration where there is no deduction in a quarter, so no default is recorded
How we handle it
- 1 Confirming the requirement We check which deduction provisions apply to your payments, and whether a TAN is genuinely needed.
- 2 Preparing the application Form 49B is completed with the deductor details and the responsible person named.
- 3 Filing The application is filed with the prescribed fee, online or through a facilitation centre.
- 4 Allotment The TAN is allotted and the allotment letter sent to you.
- 5 Setting up compliance We register you on the traces portal and set the quarterly filing calendar.
Frequently asked questions
Can I use my PAN instead of a TAN?
No, except in the specific cases the Act allows, such as tax on the purchase of immovable property under Section 194-IA. Otherwise a TAN is compulsory and its absence attracts a penalty under Section 272BB.
Do I need a separate TAN for each branch?
You may apply for separate TANs for different branches or divisions where each deducts independently, but a single TAN for the entity is sufficient if deduction is centralised.
What if I deduct tax without a TAN?
The deposit cannot be correctly attributed and the return cannot be filed, so the deductee gets no credit. A penalty applies for failing to obtain or quote a TAN.
Is there an annual renewal?
No. A TAN is permanent. Only changes in the deductor’s details need to be updated.
What if I stop deducting tax?
File a declaration for the quarters with no deduction so no default is recorded, and surrender the TAN if it will not be used again.
What is not included. Government fees, statutory charges, stamp duty, court and registry fees, digital signature costs and any third-party professional charges are separate and payable at actuals. GST applies on professional fees where indicated. Prices shown are indicative and may change without notice; we confirm the total in writing before any work begins — see our terms on pricing.
Talk to us about TAN Registration
Share your requirement and our team will confirm the documents needed, the exact charges and a realistic timeline — usually the same working day.
- Expert document checking before submission
- Regular status updates on WhatsApp
- Transparent professional charges
- Assistance in Marathi & English
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