Full form of TAN is Tax deduction account Number, TAN or Tax Deduction and Collection Account Number is a unique ten-digit alpha-numeric number required to be obtained by all persons who are responsible for deducting or collecting tax. Under Section 203A of the Income Tax Act, 1961, it is mandatory to quote Tax Deduction Account Number (TAN) allotted by the Income Tax Department (ITD) on all TDS statements.
Who is Deductor:
A Deductor is a specified person who is eligible to deduct tax on particular types of payments being made by them as per the provisions of the Income Tax Act, 1961.
Why TAN is required:
The provisions of Section 203A of the Income Tax Act, 1961 require all persons who deduct or collect tax at source to apply for the allotment of TAN. The section also makes it mandatory to quote TAN in all TDS / TCS / Annual Information Returns, payment challans and certificates to be issued. Deductor cannot file TDS / TCS statements and deposit challans for TDS / TCS payments in banks without TAN. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of 10,000/-.
How to Apply for TAN:
There are two types of TAN Applications:
- Application for issuance of new TAN (Form 49B) This application form should be used when deductor has never applied for a TAN or does not have a TAN.
- Form for change or Correction in TAN data for allotted TAN This application form should be used by deductors in case they want a change or correction in data associated with their TAN
Application Procedure:
An applicant will fill Form 49B online and submit the form. Deductor may either make an online application through TIN (Tax Information Network) or submit physical TAN application to any TIN-Facilitation Center (TIN-FC) of NSDL:
| (a) An applicant will fill Form 49B online and submit the form. |
| (b) If there are any errors, rectify them and re-submit the form. |
| (c) A confirmation screen with all the data filled by the applicant will be displayed. |
| (d) The applicant may either edit or confirm the same. |
| Acknowledgment |
| (a) On confirmation, an acknowledgment screen will be displayed. The acknowledgment consists of: |
| * A unique 14-digit acknowledgment number |
| * Status of applicant |
| * Name of applicant |
| * Contact details (address, e-mail and telephone number) |
| * Payment details |
| * Space for signature |
| (b) Applicant shall save and print this acknowledgment. |
| (c) Signature / Left thumb impression should only be within the box provided in the acknowledgment. In case of applicants other than ‘Individuals’, the authorised signatory shall sign the acknowledgment. |
| (d) Left hand Thumb impression, if used, should be attested by a Magistrate or a Notary Public or Gazetted Officer, under official seal and stamp. |
| Payment |
(a) The fee for processing TAN application is  77.00 ( 65.00 application charge + 18.00% Goods & Services Tax). |
| (b) Payment can be made by |
| – demand draft or |
| – cheque or |
| – credit card / debit card or |
| – net banking |
| (c) Demand draft / cheque shall be in favor of ‘Protean – TIN’. |
| (d) Name of the applicant and the acknowledgment number should be mentioned on the reverse of the demand draft / cheque. |
| (e) Demand draft shall be payable at Mumbai. |
| (f) Applicants making payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The applicant shall mention TAN Protean on the deposit slip. List of HDFC Bank Branches. |
| (g) Credit Card / Debit Card / Net Banking payment |
| Facility of making payment by credit card / debit card / net banking is not available for below mentioned categories: |
| – Central Government / State Government and |
| – Statutory / Autonomous Bodies |
Applications for Form 49B received by NSDL are digitized and forwarded to ITD. ITD will issue the TAN which will be intimated to NSDL online and NSDL will then issue TAN letter to applicant.
| Submission of Documents |
| (a) The acknowledgment duly signed, along with demand draft, if any, shall be sent to Protean at |
| Protean eGov Technologies Limited, |
| 4th floor, Sapphire Chambers, |
| Baner Road, Baner, |
| Pune – 411045 |
| (b) Superscribe the envelope with ‘APPLICATION FOR TAN – Acknowledgment Number’ (e.g. ‘APPLICATION TAN – 88301020000244’). |
| (c) Your acknowledgment and demand draft, if any, should reach Protean within 15 days from the date of online application. |
| (d) Application will be processed only on receipt of duly signed acknowledgment and realisation of payment. |
| Contact Us |
| For more information |
| – Call PAN/TDS Call Centre at 020 – 27218080; Fax: 020 – 27218081 |
| – e-mail us at: tininfo@proteantech.in |
| – SMS PTNTAN <space> Acknowledgement No. & send to 57575 to obtain application status. |
| – Write to:Protean eGov Technologies Limited, 4th floor, Sapphire Chambers, Baner Road, Baner, Pune – 411045 |
How to activate New TAN
Registration on Income Tax Website:
Register on Traces Website:
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