TAN Number Apply Online: Process, Documents & Fee

TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number required by all persons who are responsible for deducting or collecting tax at source (TDS/TCS). This guide explains how to apply for TAN online using Form 49B.

What is TAN?

TAN stands for Tax Deduction and Collection Account Number. It is issued by the Income Tax Department and is mandatory for:

• Deducting TDS on salary payments
• Deducting TDS on rent, professional fees, contracts, etc.
• Collecting TCS on specified goods
• Filing TDS/TCS returns
• Issuing TDS certificates (Form 16, Form 16A)

Who Needs TAN?

• Employers deducting TDS on employee salaries
• Companies and firms making payments subject to TDS
• Government offices making payments
• Individuals/HUF liable to tax audit (turnover above threshold)
• Banks and financial institutions deducting TDS on interest
• Buyers of immovable property above ₹50 lakh
• Any person responsible for collecting TCS

Note: Quoting TAN is mandatory in all TDS/TCS returns, payment challans, and certificates. Penalty of ₹10,000 applies for not obtaining TAN.

Documents Required

For Companies/Firms

• PAN card of the company/firm
• Certificate of incorporation / partnership deed
• Address proof of the deductor

For Individuals/HUF

• PAN card of the individual/Karta
• Aadhaar card
• Address proof (Aadhaar, passport, utility bill)

For Government Deductors

• Office address proof
• Authorised signatory details

Step-by-Step Online Process

Via NSDL (Protean) Portal

1. Visit the NSDL TAN application page at onlineservices.nsdl.com
2. Select "New TAN (Form 49B)"
3. Choose the category of deductor (individual, company, government, etc.)
4. Fill in the applicant details:
   • Name of the deductor
   • Address (this will appear on TAN allotment letter)
   • Contact details and email
   • Responsible person details
5. Enter the PAN of the deductor (if available)
6. Select the type of deduction (TDS on salary, rent, professional fees, etc.)
7. Review all details carefully
8. Pay the fee of ₹65 (including GST) via net banking, debit card, or credit card
9. Submit the application and note the 14-digit acknowledgement number
10. If opting for physical submission, print the acknowledgement, sign it, and send to NSDL Protean within 15 days

Offline Process

1. Download Form 49B from the NSDL website
2. Fill the form in BLOCK LETTERS with black ink pen
3. Attach the required documents (self-attested copies)
4. Submit at the nearest TIN Facilitation Centre
5. Pay ₹65 processing fee
6. Collect the acknowledgement receipt

Fees

Processing Time

• Online application: 5–7 working days
• Offline application: 10–15 working days
• TAN allotment letter is sent to the communication address

How to Track TAN Application Status

1. Visit tin.tin.nsdl.com/tan/servlet/TanStatusTrack
2. Enter the 14-digit acknowledgement number
3. Click "Submit" to check status

TAN Structure Explained

TAN is a 10-character alphanumeric code: ABCD12345E

• First 4 characters: alphabetic (city code + first letter of deductor name)
• Next 5 characters: numeric (serial number)
• Last character: alphabetic (check digit)

Important Tips

1. Apply for TAN before making the first TDS deduction — penalty of ₹10,000 for non-compliance
2. One entity can have multiple TANs for different branches or divisions
3. Always quote TAN in TDS challans, returns, and certificates — not quoting attracts a penalty
4. TAN is different from PAN — both are required for TDS compliance
5. If you change your address, apply for TAN correction using the change request form on NSDL

FAQs

What is the difference between PAN and TAN?

PAN is for taxpayers to file returns and financial transactions. TAN is specifically for persons who deduct or collect tax at source (TDS/TCS). Both are issued by the Income Tax Department.

Is TAN mandatory for all businesses?

TAN is mandatory only for those who are required to deduct or collect tax at source. Small businesses not liable for TDS do not need TAN.

What is the fee for TAN application?

The processing fee is ₹65 (including GST) for both new applications and corrections.

Can an individual apply for TAN?

Yes. An individual who is liable to deduct TDS (for example, on rent above ₹50,000/month or under tax audit) needs TAN.

What happens if I don't have TAN but deduct TDS?

Banks will not accept TDS challans without a valid TAN. Also, TDS returns cannot be filed without TAN, leading to penalties and interest.

How long is TAN valid?

TAN is valid for a lifetime. There is no renewal required unless there is a change in details that requires correction.

Can I apply for TAN without PAN?

Yes, TAN can be applied for without PAN, but it is recommended to have PAN as it helps in linking TDS credits.

Disclaimer: This guide is for informational purposes only. CitizenNest is an independent platform and is not affiliated with the Income Tax Department or NSDL. Please verify current fees and process on official portals. See our HUF PAN card guide for related information.