Online TAN application

Tax Deduction Account Number or Tax Collection Account Number is a 10-digit alphanumeric number issued by the Income-tax Department (we will refer to it as TAN). TAN is to be obtained by all persons who are responsible for deducting tax at source (TDS) or who are required to collect tax at source (TCS).

Every person liable to deduct tax at source or collect tax at source is required to obtain TAN.

PAN or Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by the Income Tax Department to taxpayers or assessees who are required to file a return of income or person who intends to enter into economic or financial transactions. Whereas TAN is used deductors of tax to pay the tax deducted on payments made or collected on sales made. An organisation can have more than one TAN for its branches or divisions

TAN once issued is valid for a lifetime.

The penalty imposable for not quoting TAN is Rs. 10,000.

It is illegal to possess or use more than one TAN. Different branches/ divisions of an entity may, however, have separate TAN. In case more than one TAN has been allotted, then the TAN which is being used regularly should be continued and the other TAN(s) should immediately be surrendered for cancellation.

PAN should never be quoted in the field where TAN is required to be quoted, the deductor/collector cannot quote his PAN in place of TAN. If he does not possess TAN, then he has to apply for the same. However, a person required to deduct tax under section 194-IA can use PAN in place of TAN as such person is not required to obtain TAN.

TAN is allotted by the Income Tax Department on the basis of the application submitted online at the NSDL website or to TIN-FCs managed by NSDL e-Gov. NSDL e-Gov will intimate the TAN to the applicant at the address provided in the application.

Yes. It is mandatory to mention a valid e-mail ID in the TAN application form to receive e-TAN.

You can verify the details of your TAN on the Income-tax Portal by choosing the option “Know TAN Details”

No. TAN which was allotted for Tax Deduction at Source (TDS) can be used for the purpose of TCS. However, if no TAN has been allotted, then the applicant can apply for a new one.

No. TAN Application can be made only on Form 49B.

Yes, you can make corrections or changes to the TAN data by making proper applications and paying the requisite fees to the Income Tax Department.

Change of address within a jurisdiction does not change the TAN. However, it may involve a change in the Assessing Officer. Such changes must, therefore, be intimated to ITD so that the TAN database of ITD can be updated. In case of change of address from one jurisdiction to another (e.g. address changes from Bangalore to Mumbai), a new TAN needs to be applied for and previous TAN needs to be surrendered on allotment of fresh TAN.

Printout of the webpage showing details of TAN, from the Income Tax Department’s website can serve as proof of TAN.

Printout from the Income Tax Department’s website showing details of TAN can serve as proof of TAN.

No. There are no additional charges for applying for TAN online.

Yes. The name and location of the branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for the allotment of TAN.

Quoting of TAN is mandatory in all TDS/TCS/Annual Information returns, whether filed in paper or electronic format. The return, whether in paper or electronic format, will not be received in case the correct TAN is not quoted.

In case duplicate TANs have been allotted, the TAN which has been used regularly should be continued to be used. The other TAN/s should be surrendered for cancellation using ‘Form for Changes or Correction in TAN’ which can be downloaded from the NSDL-TIN website or maybe procured from TIN-FCs or other vendors.

If the application is being made online, the acknowledgment cum application form along with proof of identity, address, and/or proof of the existence of business will be required to be forwarded to NSDL Office.

In such cases, the Left-Hand Thumb Impression (preferably in black ink) of the applicant should be taken on the TAN application form at the place meant for signature. This should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

Yes, we can re-apply for old TAN by making an application and paying the requisite fee, and attaching the proof of TAN

Form 49B is an application for allotment of TAN, it is used when the applicant has never applied for a TAN or does not have TAN allotted to him.

Normally 10 to 15 days are required to process the application if the application is found to be in order.

Yes, you can track the TAN Application status with the tracking number provided after the application

You can submit your online application, duly signed and photo affixed along with supporting documents to the below address:

INCOME TAX PAN SERVICES UNIT

(Managed by NSDL e-Governance Infrastructure Limited)

5th Floor, Mantri Sterling, Plot No. 341,

Survey No. 997/8, Model Colony,

Near Deep Bungalow Chowk,

Pune – 411 016