Trusted by 10,000+ Businesses

PAN and TAN Application After Incorporation

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

PAN: identifies the company for income tax, banking and transactions.

Fees: PAN and TAN application starting from INR 1,499 (Exl GST and Govt. Charges).

TAN: mandatory for TDS and TCS deduction and returns.

Timeline: auto-allotted via SPICe+; separate applications usually in a few working days.

10,000+ Businesses Served | 4.9 Google Rating | 15+ Years Experience

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

Sunny Ashpal

Director - Demandify Media

Anjanay Srivastava

Founder - Hunarsource Consulting

Mayur Shewale

Founder - Bijasani Traders

Ascendancy International

Owner

I've had an outstanding experience working with my CA - Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process seamless and stress-free.

Subhendu Mishra

I'm glad that I was able to connect with Patron. They took the minimum time to do the calculations based on the details provided by me and were really helpful throughout the process.

Rajib Dutta

Really a fantastic experience with Patron Accounting especially Shubham, he was extremely great. Knowledgeable person who deserves the 5 star for smooth handling of all documentation.

Nishikant Gurav

Patron Accounting gives the best service related to all account handling of our firm. I am blessed and extremely happy that Patron Accounting assigned us a dedicated point of contact.

Nikhil Nimbhorkar

I have called Patron to file ITR for my 5 family members. I worked with Shubham Junjunwala and Amin Jain. It was a smooth process. They understand basics very well and respond promptly.

Sameer Mehta

From the very beginning, their approach has been highly professional, prompt, and solution-oriented. Every interaction reflected their deep knowledge and commitment to helping clients.

Preeti Singh Rathor

Very proficient and professional staff. Do fantastic job and instant response. Strongly recommended engaging them for all accounting needs specially for startups and growing businesses.

Anita Gaur

I contacted them to file the ITR. Shubham was the POC for me and he was really very professional and giving prompt responses. Highly recommend them for tax and compliance work.

Pankaj Arvikar

Join 10,000+ Satisfied Businesses

From confirming the SPICe+ allotment to filing and TDS setup, new businesses trust Patron Accounting for their PAN and TAN.

Talk to an Expert

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

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.

What Are PAN and TAN?

PAN is the Permanent Account Number that identifies a company as a taxpayer for income tax, banking and financial transactions, while TAN is the Tax Deduction and Collection Account Number used specifically for deducting and depositing TDS and TCS. Both are 10-character identifiers issued by the Income Tax Department.

They serve different purposes: the company quotes its PAN on its income tax return and contracts, and its TAN on TDS returns, challans and the Form 16 and 16A it issues. A company needs both to operate and stay compliant.

Key Terms for PAN and TAN Application:

PAN: Permanent Account Number, the company's tax identity (Form 49A).
TAN: Tax Deduction and Collection Account Number, for TDS and TCS.
SPICe+: the MCA incorporation form that auto-allots PAN and first TAN.
Form 135: the TAN application for non-government deductors from April 2026 (was Form 49B).

Tax IDs PAN | TAN

When Do You Need This Service?

If your company was incorporated through SPICe+, the PAN and TAN are usually allotted automatically, and we simply confirm and retrieve them for you. A separate application is needed where the PAN or TAN was not obtained at incorporation, the entity was not formed via SPICe+, an additional TAN is required for a branch or division, or details need correction.

Every company that pays salaries, contractor fees, rent or other payments above the TDS thresholds must have a TAN before making the first such payment, so this is one of the very first steps after receiving the Certificate of Incorporation.

Our PAN and TAN Services

Service	What We Do
PAN and TAN confirmation	Retrieving the PAN from the COI and the TAN allotment for SPICe+ companies.
PAN application	Filing Form 49A on Protean or UTIITSL where a separate PAN is needed.
TAN application	Filing the TAN application (Form 135) for new or additional TAN.
Corrections	PAN and TAN correction or change of details where required.
TDS setup	Guidance on registering on the TRACES portal and first TDS return.
Bundle with incorporation	Combining PAN and TAN with company or LLP setup.

Our Process

PAN and TAN Process: 6 Steps

From confirming the SPICe+ allotment to setting up TDS compliance, here is how Patron Accounting sorts your company's PAN and TAN right after incorporation.

Step 1

Check the SPICe+ allotment

Confirm whether the PAN and TAN were allotted at incorporation, as the PAN appears on the Certificate of Incorporation.

COI checked Allotment confirmed

Allotment Checked 01

Step 2

Identify any gap

Determine if a separate PAN or TAN application or correction is needed for the company.

Gap identified Action decided

Gap Identified 02

Step 3

File Form 49A for PAN

Where required, file the PAN application on Protean or UTIITSL with the company documents.

49A filed PAN applied

PAN Filed 03

Step 4

File the TAN application

File the TAN application (Form 135) for a new or additional TAN for the deductor.

Form 135 filed TAN applied

TAN Filed 04

Step 5

Receive PAN and TAN

The Income Tax Department allots the PAN and TAN and sends the allotment details.

PAN allotted TAN allotted

PAN and TAN Received 05

Step 6

Set up TDS compliance

TRACES registered TDS ready

TDS Compliant 06

Documents Required

Certificate of Incorporation: showing the PAN, for SPICe+ companies.
MOA and AOA: or LLP Agreement of the entity.
Registered office address proof: of the company.
DSC: of the authorised director or signatory.
Director and authorised signatory: ID and details.

Common Challenges and How We Solve Them

Challenge	Impact	How Patron Accounting Solves It
Unsure if TAN was auto-allotted	The SPICe+ allotment is easy to miss	We verify the SPICe+ allotment and retrieve the TAN
TDS payment due before TAN obtained	A missing TAN risks the Section 272BB penalty	We fast-track the TAN application to avoid penalty
Form 49B to Form 135 transition	The TAN form changed from April 2026	We file on the current form for non-government deductors
Wrong details on PAN or TAN	Errors block banking and returns	We file the correction with the right documents

PAN and TAN Fees

Fee Component	Amount
Patron Accounting Professional Fees	Starting from INR 1,499 (Exl GST and Govt. Charges)
Government application fees	Nominal; billed at actuals
Bundle with incorporation	Pairs naturally with company or LLP setup
Corrections / additional TAN	Quoted per application

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free PAN and TAN Application consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

How Long Does It Take?

Stage	Estimated Timeline
SPICe+ company	PAN and TAN allotted at incorporation; just confirm
Separate application	Usually a few working days on Protean or UTIITSL
Corrections	Depends on the change and portal processing

For a SPICe+ company there is usually nothing more to do but confirm the PAN and TAN. Where a separate application is needed, they are generally issued within a few working days of filing.

Key Benefits

Why Sort PAN and TAN Early

Bank account ready

The PAN is needed to open the company current account.

TDS-compliant

The TAN is in place before the first deduction and TDS return.

Penalty avoided

Not deducting TDS without a TAN avoids the INR 10,000 penalty.

Trusted by New Businesses Across India

10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Handled | 15+ Years Experience

Trusted by clients including Hyundai, Asian Paints and Bridgestone. With offices in Pune, Mumbai, Delhi and Gurugram, Patron Accounting serves businesses across India both in-person and remotely.

PAN vs TAN

Factor	PAN	TAN
Full form	Permanent Account Number	Tax Deduction and Collection Account Number
Purpose	Tax identity, ITR, banking	TDS and TCS deduction and returns
Form	49A	Form 135 (was 49B)
Quoted on	ITR, contracts, transactions	TDS returns, challans, Form 16 and 16A
SPICe+ allotment	Yes, on the COI	Yes, first TAN

Related Services

PAN and TAN are the first step after a private limited company registration or LLP incorporation. Need a standalone PAN? See PAN registration. Then move on to ongoing private limited company compliance, Pvt and LLP compliance, and ITR filing for companies.

Legal and Compliance Framework

SPICe+ allotment: under the SPICe+ (INC-32) process, a company's PAN and first TAN are issued automatically based on the incorporation data, and the PAN is printed on the Certificate of Incorporation (via the MCA).

PAN and TAN forms: a PAN is applied for in Form 49A and a TAN in Form 49B, which from April 2026 is replaced by Form 134 for government deductors and Form 135 for non-government deductors, filed through Protean or UTIITSL.

TAN and TDS: any company that deducts or collects tax at source must obtain a TAN and quote it on TDS returns such as 24Q, 26Q and 27Q, on challans, and on the Form 16 and 16A it issues (administered by the Income Tax Department).

Section 272BB: failure to obtain a TAN when required, or to quote it where required, attracts a penalty of INR 10,000.

Frequently Asked Questions

Common questions about a company's PAN and TAN after incorporation, SPICe+ auto-allotment, the difference between them, the TAN forms and the TDS penalty.

Get a free callback

Talk to a CA/CS expert today, no charge, no spam.

Does a company get PAN and TAN automatically after incorporation?

Yes. A company incorporated through the SPICe+ form is allotted its PAN and first TAN automatically by the Income Tax Department based on the incorporation data. The PAN is printed on the Certificate of Incorporation, and the TAN is communicated to the company. A separate application is needed only if the PAN or TAN was not obtained at incorporation, the entity was not formed via SPICe+, or an additional TAN is required.

What is the difference between PAN and TAN?

PAN, the Permanent Account Number, is the company's tax identity used for filing income tax returns, opening bank accounts and financial transactions. TAN, the Tax Deduction and Collection Account Number, is used specifically for deducting and depositing tax at source and is quoted on TDS returns, challans and TDS certificates. Both are 10-character identifiers from the Income Tax Department but serve entirely different purposes.

Is TAN mandatory for a newly incorporated company?

TAN is mandatory for any company that deducts or collects tax at source, which includes paying salaries, contractor fees above the threshold, rent above the annual limit, and similar payments. A newly incorporated company must obtain its TAN before making the first such payment. For SPICe+ companies the first TAN is allotted at incorporation, so usually no separate application is required.

How do I apply for PAN and TAN separately after incorporation?

If the PAN or TAN was not obtained at incorporation, you apply separately on the Protean (NSDL) or UTIITSL portal, filing Form 49A for the PAN and the TAN application form for the TAN. You submit the company's details and documents, pay the nominal fee, and the Income Tax Department issues the PAN and TAN, usually within a few working days. We handle the filing and follow-up for you.

What is the penalty for not having a TAN?

Deducting tax at source without obtaining a TAN, or failing to quote the TAN where it is required on returns and challans, attracts a penalty of INR 10,000 under Section 272BB of the Income Tax Act. This is why obtaining the TAN before the first TDS-applicable payment is one of the first compliance steps after incorporation, and why it is worth confirming the SPICe+ allotment early.

Which form is used to apply for TAN in 2026?

TAN was traditionally applied for using Form 49B. From April 2026, Form 49B has been replaced by Form 134 for government deductors and Form 135 for non-government deductors, which includes companies and LLPs. The application is filed through the Protean portal, and companies incorporated via SPICe+ continue to receive their first TAN automatically at incorporation without a separate form.

When must a new company apply for TAN?

A new company must have its TAN in place before it makes the first payment that attracts TDS, such as salary, contractor payments above the threshold or rent above the annual limit. In practice, this means sorting the TAN within the first week of incorporation. For SPICe+ companies the first TAN is already allotted, so the priority is simply to confirm it and set up TDS compliance.

Company ka PAN aur TAN kaise le?

SPICe+ se company bani ho to PAN aur TAN automatically mil jaate hain (PAN COI par hota hai); warna Form 49A aur Form 135 se alag apply karo. Patron Accounting confirm karke sab karwa deta hai.

Quick Answers

Auto via SPICe+? Yes; PAN on the COI and first TAN allotted.
PAN form? Form 49A on Protean or UTIITSL.
TAN form 2026? Form 135 for non-government deductors (was 49B).
No-TAN penalty? INR 10,000 under Section 272BB.

Just Incorporated? Sort Your Company PAN and TAN

PAN and TAN are the gateway to banking, payments and tax compliance. Getting the TAN in place before the first TDS-applicable payment avoids a flat penalty and keeps the company clean from the start.

Call +91 945 945 6700 or message us on WhatsApp to get your PAN and TAN sorted and stay TDS-ready from day one.

Get Your PAN and TAN Sorted Today

PAN and TAN are the first foundational registrations after incorporation, opening the door to banking, payments and tax compliance. Companies formed through SPICe+ receive both automatically, with the PAN on the Certificate of Incorporation, while others apply separately using Form 49A and, from April 2026, Form 135 for the TAN.

Getting the TAN in place before the first TDS-applicable payment avoids the Section 272BB penalty. Patron Accounting, with 15+ years of experience and a CA and CS team, confirms the SPICe+ allotment, handles any separate application, and sets you up for TDS compliance.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

Related Services

From incorporation to ongoing compliance

Business Registration Services

India

Private Limited Company Registration

Pvt Ltd Company Compliance

India

Pvt and LLP Compliance

India

ITR Filing for Companies

India

Content Created: 3 June 2026 | Last Updated: | Next Review: 3 December 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months or whenever the Income Tax forms (49B to 135), the SPICe+ or MCA process, or the TDS thresholds and Section 272BB provisions change, so the PAN and TAN guidance stays current.