PAN and TAN for a New Company: Overview
📌 TL;DR - PAN and TAN Application Services at a Glance
A company incorporated through SPICe+ is allotted its PAN and first TAN automatically, with the PAN printed on the Certificate of Incorporation. A separate application is needed only if it was missed, the entity was not incorporated via SPICe+, or an additional TAN is required. TAN is mandatory for TDS. Patron Accounting handles it from INR 1,499.
| Parameter | Detail |
|---|---|
| PAN | Permanent Account Number; Form 49A; identifies the taxpayer |
| TAN | Tax Deduction and Collection Account Number; for TDS and TCS |
| Default route | Both auto-allotted via SPICe+ at incorporation |
| Separate route | Protean (NSDL) or UTIITSL; Form 49A (PAN), Form 135 (TAN) |
| TAN form 2026 | Form 49B replaced by Form 135 (non-government) from April 2026 |
| Cost | PAN and TAN service from INR 1,499 (Exl GST and Govt. Charges) |
| Penalty | INR 10,000 under Section 272BB for no or unquoted TAN |
PAN and TAN are the first foundational registrations after incorporation, needed before the company can bank, deduct TDS or file returns. Government application fees are nominal and billed at actuals, and whether a separate application is needed depends on the incorporation route.
Content is reviewed quarterly for accuracy.

