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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.

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

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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.

ParameterDetail
PANPermanent Account Number; Form 49A; identifies the taxpayer
TANTax Deduction and Collection Account Number; for TDS and TCS
Default routeBoth auto-allotted via SPICe+ at incorporation
Separate routeProtean (NSDL) or UTIITSL; Form 49A (PAN), Form 135 (TAN)
TAN form 2026Form 49B replaced by Form 135 (non-government) from April 2026
CostPAN and TAN service from INR 1,499 (Exl GST and Govt. Charges)
PenaltyINR 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).
APL-05 PAN and TAN Application
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

ServiceWhat We Do
PAN and TAN confirmationRetrieving the PAN from the COI and the TAN allotment for SPICe+ companies.
PAN applicationFiling Form 49A on Protean or UTIITSL where a separate PAN is needed.
TAN applicationFiling the TAN application (Form 135) for new or additional TAN.
CorrectionsPAN and TAN correction or change of details where required.
TDS setupGuidance on registering on the TRACES portal and first TDS return.
Bundle with incorporationCombining 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
COI + PAN
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
49A
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
135
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
PANTAN
PAN and TAN Received 05
Step 6

Set up TDS compliance

Register on TRACES and prepare for the first TDS return and Form 16 and 16A issuance.

TRACES registered TDS ready
TDSTRACES
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

ChallengeImpactHow Patron Accounting Solves It
Unsure if TAN was auto-allottedThe SPICe+ allotment is easy to missWe verify the SPICe+ allotment and retrieve the TAN
TDS payment due before TAN obtainedA missing TAN risks the Section 272BB penaltyWe fast-track the TAN application to avoid penalty
Form 49B to Form 135 transitionThe TAN form changed from April 2026We file on the current form for non-government deductors
Wrong details on PAN or TANErrors block banking and returnsWe file the correction with the right documents

PAN and TAN Fees

Fee ComponentAmount
Patron Accounting Professional FeesStarting from INR 1,499 (Exl GST and Govt. Charges)
Government application feesNominal; billed at actuals
Bundle with incorporationPairs naturally with company or LLP setup
Corrections / additional TANQuoted 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?

StageEstimated Timeline
SPICe+ companyPAN and TAN allotted at incorporation; just confirm
Separate applicationUsually a few working days on Protean or UTIITSL
CorrectionsDepends 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.

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PAN vs TAN

FactorPANTAN
Full formPermanent Account NumberTax Deduction and Collection Account Number
PurposeTax identity, ITR, bankingTDS and TCS deduction and returns
Form49AForm 135 (was 49B)
Quoted onITR, contracts, transactionsTDS returns, challans, Form 16 and 16A
SPICe+ allotmentYes, on the COIYes, 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.

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.

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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.

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