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TAN Registration in India – Form 49B, Section 203A & TDS / TCS Compliance
TAN — Tax Deduction and Collection Account Number — is a unique 10-character alphanumeric identifier issued by the Income Tax Department under Section 203A of the Income-tax Act, 1961, mandatory for every person responsible for deducting tax at source (TDS) or collecting tax at source (TCS). Whether you are a company, LLP, firm, trust, individual, or HUF making specified payments — salaries, rent, contractor payments, professional fees, interest, commission — you must obtain a TAN, quote it in every TDS / TCS challan, return, and certificate, and comply with the entire TDS / TCS ecosystem under Chapters XVII-B and XVII-BB of the Act.
TAN registration is done by filing Form 49B online through the NSDL / Protean portal (tin.tin.nsdl.com) or offline at a TIN Facilitation Centre, with a government fee of ₹65 (plus GST). Once allotted, TAN must be quoted in Form 24Q / 26Q / 27Q / 27EQ TDS returns, all TDS / TCS challans (ITNS 281), TDS certificates (Form 16 / 16A / 27D), and all correspondence with the Income Tax Department. Failure to obtain TAN or quote it correctly attracts penalties under Section 272BB — ₹10,000 per default. Our team handles end-to-end TAN registration, TAN correction, TAN deactivation and surrender, as well as ongoing TDS / TCS compliance linked to your TAN.
10-Digit
TAN Alphanumeric Format
Form 49B
TAN Application Form
₹65 + GST
Government Application Fee
Sec 203A
Mandatory Quoting Provision
Key Provisions We Work Under
Sec 203A – TAN Mandatory
Sec 272BB – Penalty
Form 49B – Application
Chapter XVII-B – TDS
Chapter XVII-BB – TCS
Form 24Q / 26Q / 27Q
Form 27EQ – TCS Return
ITNS 281 – Challan
Form 16 / 16A / 27D
Sec 200A / 206CB – Processing
TAN Registration – Types & Applicant Categories
Company
Company / Private Limited / OPC
All companies — private, public, OPC, Section 8 — deducting TDS on salary, contractor, rent, professional fees, interest must obtain TAN before making first TDS payment; CIN required for Form 49B.
- Form 49B online / offline
- CIN / date of incorporation
- Registered office address
- Director PAN & details
- TDS on Sec 192 / 194C
- ITNS 281 challan quoting
LLP / Firm
LLP / Partnership Firm
LLPs and firms paying salary to employees, rent above ₹50,000/month (Sec 194-IB), or contractor payments must register TAN; LLPIN / deed reference for Form 49B; partner details required.
- LLPIN / deed date
- All partner PAN details
- Sec 194-IB rent TDS
- Sec 194C contractor
- Sec 192 salary TDS
- Form 26Q / 24Q filing
Individual / HUF
Individual / HUF
Individuals and HUFs are generally exempt unless their accounts are audited under Sec 44AB; but required if paying rent above ₹50,000/month under Sec 194-IB (without audit) or conducting business with TDS obligations.
- Sec 194-IB rent > ₹50K
- Audit-covered individuals
- HUF business entities
- Karta PAN & details
- Form 26QC (rent)
- Form 49B for TAN
Trust / NGO
Trust / Society / NGO
Trusts, societies, charitable institutions, and NGOs paying salary to staff, professional fees, or rent must deduct TDS and require TAN; FCRA-funded entities need TAN for foreign receipt compliance too.
- Trust deed / registration
- Trustee PAN details
- TDS on salary / fees
- FCRA payment compliance
- Form 24Q / 26Q filing
- Form 16 / 16A issuance
Govt / Local Body
Government & Local Bodies
Central / State Government departments, municipal bodies, autonomous bodies, and PSUs must have TAN; government deductors use challan ITNS 281 (or Book Adjustment) and file Form 24G through NSDL.
- Separate TAN per dept
- Form 24G – PAO filing
- Book transfer (Sec 200)
- NSDL TAN allotment
- Quarterly return filing
- Form 16A issuance
TCS Collector
TCS – Tax Collected at Source
Sellers of specified goods / services — scrap, tendu leaves, minerals, alcohol, forest produce, e-commerce operators, overseas remittances under LRS (Sec 206C / 206CCA) — must collect TCS and quote TAN.
- Sec 206C – TCS goods
- Sec 206CCA – high-rate TCS
- LRS / overseas remittance
- E-commerce operators
- Form 27EQ – TCS return
- Form 27D – TCS certificate
Correction
TAN Correction / Update
Change of name, address, category of deductor, or other TAN master data requires a correction application through NSDL / Protean portal; same Form 49B with "correction" option; supporting documents needed.
- Name change (merger)
- Address update
- Category correction
- AO code change
- Supporting documents
- Online / offline mode
Surrender
TAN Deactivation / Surrender
Dissolved firms, merged companies, or entities no longer deducting TDS should surrender their TAN to avoid ghost return filing obligations; surrender letter to jurisdictional AO with Form 49B correction request.
- Dissolution / winding up
- Post-merger TAN closure
- Surrender letter to AO
- NIL return obligation
- Outstanding demand check
- NOC before surrender
Key TAN & TDS Concepts at a Glance
Sec 203A
Why TAN is Mandatory
Every person required to deduct or collect tax at source must obtain TAN and quote it in all challans, returns, certificates, and correspondence; failure = Sec 272BB penalty of ₹10,000.
Mandatory10-Digit
Form 49B
TAN Application Form
Single form for new TAN, correction, or re-issue; available online at NSDL Protean portal (tin.tin.nsdl.com) and offline at TIN-FC; fee ₹65 + GST; processing 7–15 working days.
NSDL Portal₹65 Fee
TAN Format
10-Character Structure
TAN format: first 4 characters = city code (e.g., MUMH for Mumbai HQ), next 5 = numeric sequence, last 1 = alphabetic check digit; e.g., MUMH12345G.
4+5+1 FormatCity Code
Sec 272BB
Penalty for TAN Default
Failure to apply for TAN, quote TAN incorrectly, or quote another person's TAN — ₹10,000 penalty per default; also applies to quoting PAN in place of TAN.
₹10,000Per Default
ITNS 281
TDS / TCS Challan
TAN must be quoted on every ITNS 281 challan for TDS / TCS deposit; payment due by 7th of next month (March: 30 Apr); interest Sec 201(1A) for late deposit — 1.5% per month.
7th of MonthSec 201(1A)
Form 26AS
TAN in Form 26AS / AIS
All TDS / TCS deposited under your TAN reflects in the deductee's Form 26AS / AIS; correct TAN quoting is critical — wrong TAN means credit not available to the deductee, leading to disputes.
Deductee CreditAIS Matching
TDS Returns
Quarterly TDS / TCS Returns
Form 24Q (salary), Form 26Q (non-salary residents), Form 27Q (non-residents), Form 27EQ (TCS) — filed quarterly; due dates: Q1: 31 Jul, Q2: 31 Oct, Q3: 31 Jan, Q4: 31 May.
Quarterly4 Forms
AO Code
Assessing Officer Code
Every TAN application requires correct AO code (Area Code, AO Type, Range Code, AO Number) based on entity location; wrong AO code leads to jurisdictional issues; NSDL portal has AO code search.
JurisdictionalNSDL Search
Sec 194-IB
TAN for Rent Deduction
Individuals / HUFs paying rent above ₹50,000/month must deduct TDS at 5% — but can use Form 26QC (one-time) without TAN; however, recurring rent deductors and audit-covered individuals must have TAN.
₹50K/MonthForm 26QC
Sec 206AB/CCA
Higher TDS / TCS for Non-Filers
If the deductee / collectee has not filed ITR for last 2 years and TDS / TCS exceeds ₹50,000, TDS at double rate or 5% (higher) applies; deductor must check compliance portal before deducting.
Double RateCompliance Check
TAN – Key Deadlines, Penalties & Compliance Obligations
| Obligation | Provision | Due Date / Threshold | Penalty / Interest for Default |
|---|---|---|---|
| Obtain TAN | Sec 203A | Before first TDS / TCS payment | ₹10,000 – Sec 272BB |
| Quote TAN on Challan / Return | Sec 203A | Every ITNS 281 & return | ₹10,000 – Sec 272BB |
| TDS Deposit (monthly) | Sec 200 | 7th of next month (Mar: 30 Apr) | 1.5% p.m. – Sec 201(1A) |
| Form 24Q – Salary TDS Return | Rule 31A | Q1: 31 Jul / Q2: 31 Oct / Q3: 31 Jan / Q4: 31 May | ₹200/day – Sec 234E |
| Form 26Q – Non-Salary TDS Return | Rule 31A | Q1: 31 Jul / Q2: 31 Oct / Q3: 31 Jan / Q4: 31 May | ₹200/day – Sec 234E |
| Form 27Q – NR TDS Return | Rule 31A | Same quarterly due dates | ₹200/day – Sec 234E |
| Form 27EQ – TCS Return | Rule 31AA | Q1: 15 Jul / Q2: 15 Oct / Q3: 15 Jan / Q4: 15 May | ₹200/day – Sec 234E |
| Form 16 – Salary TDS Certificate | Sec 203 | By 15 June of AY | ₹100/day – Sec 272A(2) |
| Form 16A – Non-Salary Certificate | Sec 203 | 15 days from return due date | ₹100/day – Sec 272A(2) |
| Non-Deduction / Short Deduction | Sec 201 | Deemed assessee in default | TDS + 1%/1.5% interest + 271C penalty |
Our TAN Registration & TDS Compliance Services
New TAN Registration – Form 49B
End-to-end Form 49B filing — online via NSDL Protean portal or offline TIN-FC; entity type selection, AO code identification, document preparation, fee payment, and TAN allotment follow-up.
TAN Correction & Update
Name change, address update, category correction, AO code change — correction Form 49B filing with supporting documents; post-merger / restructuring TAN master data update.
TAN Surrender & Deactivation
TAN closure for dissolved firms, merged entities, or non-operating organisations; surrender letter drafting, outstanding dues clearance, NIL return filing, AO correspondence.
TDS / TCS Compliance Setup
Complete TDS compliance framework post-TAN — payment schedules, ITNS 281 challan setup, vendor TDS rate determination, Sec 206AB / 206CCA non-filer check, compliance calendar.
Quarterly TDS Return Filing
Form 24Q (salary), Form 26Q (non-salary), Form 27Q (NR payments), Form 27EQ (TCS) — quarterly preparation and NSDL portal filing with FVU validation; error rectification.
TDS Certificate Generation
Form 16 (salary – Part A & B), Form 16A (non-salary), Form 27D (TCS) — generation via TRACES portal; timely issue to deductees; bulk certificate handling for large payrolls.
TDS Return Correction – C3 / C5 / C9
Correction of filed TDS returns — challan correction (C3), deductee detail update (C5), adding new challan / deductee (C9); TRACES online correction and CPC-TDS compliance.
Lower TDS / NIL Deduction Certificate
Form 13 application for lower / nil deduction under Sec 197; Sec 197A self-declaration (Form 15G / 15H); vendor advisory on DTAA benefit for NR payments (Sec 90 / 91).
TDS Demand & Notice Resolution
Sec 200A / 206CB intimation response, short-deduction demand reconciliation, TRACES demand resolution, CPC-TDS objection filing, Sec 201 default rectification.
26AS / AIS TDS Reconciliation
Matching TDS credits in deductee's 26AS / AIS with deductor's 26Q / 24Q; identifying mismatch; revised return filing; credit dispute resolution with CPC-TDS.
NRI / Foreign Payment TDS
Sec 195 TDS on payments to non-residents — rate determination, DTAA benefit, Form 15CA / 15CB, remittance approval, Form 27Q filing, TRACES NR compliance.
TDS Audit & Health Check
Comprehensive TDS compliance review — Sec 44AB Clause 34 audit reconciliation, deduction rate correctness, deposit timeliness, return accuracy, penalty exposure assessment.
When Do You Need TAN Registration & Support?
New Business / Company Setup
Every new company, LLP, or firm expecting to pay salary, contractor fees, rent, or professional charges must register TAN before the first such payment is made.
First Employee Hired
The moment you hire a salaried employee, TDS under Sec 192 is triggered — TAN registration, Form 24Q filing, and Form 16 issuance become mandatory obligations.
Rent Above ₹50,000/Month
Businesses paying rent above ₹50,000/month must deduct TDS under Sec 194-I and require TAN; individuals covered under Sec 194-IB may use Form 26QC without TAN for one-time payments.
Contractor / Professional Payments
Payments to contractors (Sec 194C), professionals (Sec 194J), agencies, or sub-contractors crossing threshold require TDS deduction — TAN is mandatory before first payment.
TDS Notice / Demand Received
Sec 200A / 206CB intimation, short-deduction demand, or 133(6) TDS notice — immediate TAN-linked compliance review, response, and rectification required.
Merger / Amalgamation
Post-merger, the surviving entity continues with its TAN; the merged entity's TAN must be surrendered; TDS returns must be aligned to the correct surviving TAN from appointed date.
NRI / Foreign Payments
Any payment to a non-resident — royalty, interest, professional fee, FTS — triggers Sec 195 TDS; TAN is mandatory; Form 15CA / 15CB and Form 27Q filing required.
E-Commerce / TCS Obligation
E-commerce operators collecting payments for sellers (Sec 206C(1H) / 206CCA), overseas LRS remittances, or sale of specified goods must register TAN for TCS collection and Form 27EQ filing.
Documents Required for TAN Registration
Entity Documents
- PAN card of entity / applicant
- Certificate of Incorporation (Company)
- LLP Agreement / Deed (LLP / Firm)
- Trust deed / Registration certificate
- GST registration (if applicable)
- Letterhead / rubber stamp of entity
- Board resolution (for Company)
Authorised Person Documents
- PAN of director / partner / trustee
- Aadhaar card (for identity proof)
- Passport / Voter ID (alternate ID)
- Photograph of authorised signatory
- Mobile & email for OTP verification
- Digital Signature Certificate (DSC)
- Authorisation letter / PoA
Address & Business Proof
- Registered office address proof
- Electricity / telephone bill
- Rent agreement (if rented office)
- Bank account details
- AO code of jurisdiction
- Nature of business / activity details
- Existing TAN (for correction cases)
Our TAN Registration Process
1
Eligibility & AO Code
Confirm TAN requirement, entity category, and correct AO code (Area Code / Range / AO No.) based on registered office jurisdiction via NSDL portal.
2
Document Collection
Gather PAN, incorporation / registration documents, authorised signatory proof, address documents, and DSC for online submission.
3
Form 49B Filing
Complete Form 49B accurately — entity details, category, AO code, signatory information; pay ₹65 + GST fee; submit online (NSDL) or at TIN-FC.
4
Acknowledgement & Tracking
Save 14-digit acknowledgement number; track TAN allotment status on NSDL portal; average processing time 7–15 working days.
5
TAN Allotment & Setup
TAN communicated via post and email; register on TRACES, set up TDS compliance calendar, ITNS 281 challan process, and return filing schedule.
Why Choose Us for TAN Registration Services
✓
Same-day Form 49B preparation & filing✓
Correct AO code identification — zero rejections✓
TAN correction & surrender handled end-to-end✓
Full TDS / TCS compliance post-TAN allotment✓
Quarterly 24Q / 26Q / 27Q / 27EQ return filing✓
TRACES registration & Form 16 / 16A generation✓
Sec 272BB & 234E penalty prevention advisory✓
NRI / Sec 195 / Form 15CA-15CB expertiseFAQs on TAN Registration in India
Who is required to obtain a TAN number in India?
Every person — company, LLP, firm, trust, society, government department, or individual (if covered under Sec 44AB audit) — who is required to deduct tax at source (TDS) or collect tax at source (TCS) under the Income-tax Act must obtain a TAN under Section 203A before making the first such payment. Individuals and HUFs paying rent above ₹50,000/month under Sec 194-IB may use Form 26QC (one-time) without TAN, but audit-covered individuals always require TAN.
How do I apply for a TAN number online?
TAN is applied for online through the NSDL Protean portal (tin.tin.nsdl.com) by filling Form 49B, selecting the correct entity category and AO code, uploading required documents, and paying the application fee of ₹65 + GST. An acknowledgement number is generated immediately, and TAN is typically allotted within 7–15 working days and communicated via post and email.
What is the difference between PAN and TAN?
PAN (Permanent Account Number) is a 10-character identifier for every taxpayer and is used for income tax filing, high-value transactions, and identity purposes. TAN (Tax Deduction and Collection Account Number) is also 10 characters but is specifically required by those who deduct or collect tax at source (TDS / TCS). An entity can have both — PAN for its own tax filings and TAN for TDS / TCS compliance. Using PAN in place of TAN on challans or returns attracts a ₹10,000 penalty under Sec 272BB.
What is the penalty for not having a TAN or not quoting it?
Under Section 272BB, a penalty of ₹10,000 is levied for each of the following defaults: failure to apply for TAN, failure to quote TAN in challans / returns / certificates, or quoting incorrect or another person's TAN. Additionally, non-deduction or short-deduction of TDS attracts interest under Section 201(1A) at 1% per month (from date of payment to date of deduction) and 1.5% per month (from date of deduction to date of deposit), plus a penalty under Section 271C up to the amount of TDS not deducted.
Can I have multiple TANs? What if I have been allotted more than one?
No — an entity should have only one TAN. The Income Tax Department prohibits holding multiple TANs. If you have inadvertently been allotted more than one TAN, you must surrender the additional TAN(s) immediately by writing to the jurisdictional Assessing Officer with a surrender letter and confirming which TAN is to be retained. All future TDS / TCS payments and returns must be made under the retained TAN only.
What are the TDS return due dates linked to TAN?
Quarterly TDS / TCS returns must be filed under your TAN as follows — Q1 (April–June): 31 July; Q2 (July–September): 31 October; Q3 (October–December): 31 January; Q4 (January–March): 31 May. TCS returns (Form 27EQ) follow slightly earlier dates: 15 July, 15 October, 15 January, and 15 May. Late filing attracts a fee of ₹200 per day under Section 234E, capped at the TDS amount.
Is TAN required for paying rent to a landlord above ₹50,000/month?
Individuals and HUFs not covered under Section 44AB (tax audit) who pay rent above ₹50,000/month must deduct TDS at 2% under Section 194-IB but can file Form 26QC (a one-time challan-cum-return) without a TAN. However, businesses, companies, LLPs, and audit-covered individuals paying rent above ₹2.4 lakh per year must deduct TDS under Section 194-I using their TAN, file Form 26Q quarterly, and issue Form 16A to the landlord.
How do I update or correct my TAN details after allotment?
TAN master data — name, address, AO code, category of deductor — can be corrected by filing a correction Form 49B through the NSDL Protean portal or at a TIN-FC. You must select "Correction in TAN data" and provide the existing TAN along with supporting documents for the change requested (e.g., Certificate of Incorporation for name change, utility bill for address change). Processing time is similar to a fresh application — 7–15 working days.
Get Your TAN — Fast, Accurate & Fully Compliant.
Partner with our experts for end-to-end TAN registration — Form 49B filing, AO code identification, TAN correction, surrender, TRACES setup, quarterly TDS / TCS return filing, Form 16 / 16A generation, and complete TDS compliance advisory.
Talk to a TAN Registration Expert