Is TAN mandatory for all businesses?

TAN is mandatory for every person or entity liable to deduct TDS or collect TCS under the Income Tax Act. This includes employers paying salaries, businesses making rent or professional fee payments above thresholds, and sellers collecting TCS. Salaried individuals not liable to deduct tax do not need TAN.

What is the TAN application fee?

The processing fee for Form 49B is Rs 77 comprising Rs 65 application charge plus 18 percent GST. This is non-refundable. Same fee applies for TAN correction or change applications.

Are any documents required for TAN application?

No supporting documents are required for TAN application. Form 49B requires only the applicants details: name, address, PAN, contact information, AO code, and designation. The signed acknowledgement must be sent to Protean Pune office within 15 days.

Can a single TAN be used for both TDS and TCS?

Yes. The same TAN is used for both TDS and TCS purposes. No separate application needed. The TAN is quoted in all TDS returns, TCS returns, challans, and certificates. Having more than one TAN for the same entity is illegal.

What is the penalty for not having TAN?

Section 272BB prescribes a penalty of Rs 10,000 for failure to apply for TAN or failure to quote TAN in TDS TCS returns challans and certificates. Additionally returns will not be accepted and banks will not accept payment challans without TAN.

Can branches of a company have separate TANs?

Yes. Different branches or divisions of the same company can have separate TANs. The branch name and location must be mentioned in Form 49B. This is common for large companies and banks with multiple branches handling TDS TCS independently.

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TAN Registration (Tax Deduction and Collection Account Number) in India

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

TAN: 10-digit alphanumeric identifier for tax deductors and collectors under Section 203A of the Income Tax Act, 1961. Lifetime validity.

Mandatory For: Every person deducting TDS or collecting TCS - employers, companies, businesses, banks, and government offices. No exceptions.

Fee: Rs 77 (Rs 65 + 18% GST) - non-refundable. No supporting documents required with Form 49B application.

Timeline: 7-10 working days for allotment. Penalty for non-compliance: Rs 10,000 per instance under Section 272BB.

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Real Stories from Real People

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

“

Got our TAN in 8 days. Patron Accounting identified the correct AO code, filed Form 49B online, and dispatched the acknowledgement the same day. They also registered us on TRACES and set up our first TDS return filing. Very efficient end-to-end service.

Rohit Kapoor

Startup Founder, Pune

★★★★★

“

Our company needed TAN urgently for salary TDS deduction. Patron Accounting filed the application within hours of our call and we had TAN allotted in 9 working days. They also discovered we had a duplicate TAN from a previous accountant and helped us surrender it properly.

Sanjay Malhotra

Company Director, Mumbai

★★★★★

“

We needed separate TANs for our 3 branch offices in different cities. Patron Accounting filed all 3 applications simultaneously with correct AO codes for each jurisdiction. All 3 TANs received within 10 days. They now manage quarterly TDS returns for all branches.

Priya Gupta

Finance Head, Delhi

★★★★★

“

As a new employer, I had no idea about TAN requirement for salary TDS. Patron Accounting explained the entire TDS obligation, got our TAN, registered us on TRACES, and now handles our quarterly TDS returns and Form 16 generation for employees. Complete hand-holding.

Amit Joshi

Business Owner, Gurugram

★★★★★

“

Our LLP needed TAN along with PAN and GST registration as part of the business setup. Patron Accounting coordinated all three registrations in parallel, saving us weeks. The integrated approach meant all our compliance IDs were ready within 15 days of incorporation.

Vikram Rao

LLP Partner, Bangalore

★★★★★

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Overview What Is TAN Who Needs Our Services 7-Step Process Documents Challenges Fees Timeline Benefits TAN vs PAN FAQs

TAN Registration - Complete Guide for 2026

📌 TL;DR - TAN Registration Services at a Glance

TAN (Tax Deduction and Collection Account Number) is a unique 10-digit alphanumeric number issued to every person responsible for deducting or collecting tax at source. Under Section 203A, TAN must be quoted on all TDS/TCS returns, payment challans, and certificates. Application via Form 49B through Protean portal. Fee: Rs 77. No documents required. Lifetime validity. Penalty for non-compliance: Rs 10,000 (Section 272BB).

TAN is the bridge between the tax deductor/collector and the Income Tax Department. Every salary, rent, professional fee, and contract payment requires the deductor to withhold tax and deposit it using TAN. Without TAN, TDS/TCS returns cannot be filed, challans are not accepted by banks, and certificates cannot be issued. With India's TDS system accounting for a significant portion of direct tax collection, TAN is foundational for every employer and business making specified payments.

Parameter	Details
Governing Law	Section 203A, Income Tax Act, 1961; Rule 114A, IT Rules, 1962
Format	10-digit alphanumeric (e.g., PNER12345A) - 4 letters + 5 digits + 1 letter
Application Form	Form 49B (online via Protean portal or offline at TIN-FC)
Fee	Rs 77 (Rs 65 + 18% GST) - non-refundable
Issuing Authority	Income Tax Department via Protean (formerly NSDL e-Gov)
Validity	Lifetime (no expiry, no renewal required)
Penalty	Rs 10,000 per default under Section 272BB

Content is reviewed quarterly for accuracy.

What Is TAN?

TAN (Tax Deduction and Collection Account Number) is a unique 10-digit alphanumeric identifier issued by the Income Tax Department to persons responsible for deducting TDS or collecting TCS under Chapter XVII of the Income Tax Act, 1961. The first four characters represent the city and deductor's initial, followed by five digits and one letter.

TAN is issued via Form 49B under Section 203A read with Rule 114A, processed by Protean eGov Technologies (formerly NSDL). TAN has lifetime validity and is distinct from PAN: PAN identifies taxpayers, TAN identifies tax deductors/collectors.

TAN must be quoted on all TDS/TCS returns, payment challans, certificates (Form 16/16A/27D), and all correspondence with the Income Tax Department regarding TDS/TCS. Different branches of the same entity may have separate TANs. Having duplicate TANs is illegal.

Key Terms for TAN Registration:

Section 203A: Mandates TAN for every person deducting/collecting tax at source. Non-compliance attracts Rs 10,000 penalty (Section 272BB).

Form 49B: Application form for TAN allotment. No supporting documents required. Filed online via Protean or offline at TIN Facilitation Centres.

TDS (Tax Deducted at Source): Chapter XVII-B mechanism where the payer deducts tax before making specified payments (salary, rent, fees, contracts) and deposits it using TAN.

TCS (Tax Collected at Source): Chapter XVII-BB mechanism where the seller collects tax from the buyer on specified goods (timber, scrap, minerals) using TAN.

TRACES: TDS Reconciliation Analysis and Correction Enabling System - Income Tax portal for Form 16/16A download, Form 26AS, and TDS/TCS compliance management.

Income Tax Act, 1961 Section 203A - TAN

Who Needs TAN Registration?

TAN is mandatory for every person deducting TDS or collecting TCS:

Employers deducting TDS on salary payments (Section 192)
Companies/firms/individuals deducting TDS on rent above Rs 2.4 lakh/year (Section 194I)
Businesses deducting TDS on professional/technical fees above Rs 30,000/year (Section 194J)
Persons deducting TDS on contractor payments above Rs 30,000/transaction or Rs 1 lakh/year (Section 194C)
Banks/financial institutions deducting TDS on interest (Section 194A)
Companies deducting TDS on dividends (Section 194)
Sellers collecting TCS on specified goods (Section 206C)
E-commerce operators deducting TDS under Section 194-O
All government and non-government deductors

Exceptions: Sections 194IA, 194IB, 194M, and 194S allow PAN in place of TAN. Salaried individuals and HUFs not liable to deduct tax do not need TAN.

6 TAN Registration Services by Patron Accounting

Service	What We Do
Complete TAN Registration	End-to-end Form 49B preparation, AO code identification, online submission via Protean, fee payment, acknowledgement dispatch, and follow-up until TAN allotment.
TAN Correction and Change	Correction of name, address, or other details on existing TAN using the Form for Changes or Correction in TAN Data via online or offline channels.
TRACES Registration	Registration of TAN on TRACES portal for Form 16/16A download, Form 26AS, challan status, justification reports, and TDS/TCS compliance management.
Duplicate TAN Surrender	Identification and surrender of duplicate TANs. Only one TAN should be active per deductor (branches may have separate TANs).
TDS/TCS Return Filing	Quarterly return preparation and filing using TAN. See TDS Return Filing and TDS Returns.
Integrated Compliance Setup	TAN coordinated with PAN, GST registration, and payroll setup for new businesses.

Our Process

7-Step TAN Registration Process

Patron Accounting handles the complete TAN application - from AO code identification and Form 49B filing to TRACES registration and ongoing TDS/TCS compliance.

Step 1

Determine If TAN Is Required

Verify whether your business is liable to deduct TDS or collect TCS. If you make salary, rent, professional fee, or contractor payments, you need TAN. Patron Accounting provides a free assessment.

TDS/TCS assessed TAN confirmed

Assessed01

Step 2

Visit Protean TIN Portal

Go to tin.tin.nsdl.com and click 'Online Application for TAN (Form 49B)'. Alternatively, download Form 49B for offline submission at any TIN Facilitation Centre.

Portal accessed Form 49B ready

Portal Ready02

Step 3

Select Category of Deductor

Choose the appropriate category: Company, Individual/Sole Proprietorship, Government, Partnership Firm, Trust, Association of Persons, LLP, etc. Click 'Select' to proceed.

Category selected Form opened

Selected03

Step 4

Fill Form 49B Online

Enter all mandatory details: full name, complete address (must be in India), phone, email, PAN of applicant, AO code (Area Code, AO Type, Range Code, AO Number), and designation of the responsible person.

Form filled AO code correct

Form Filed04

Step 5

Review and Submit

Confirmation screen displays all data. Review for accuracy. No supporting documents required with the TAN application. Click 'Confirm' to submit.

Reviewed Submitted

Confirmed05

Step 6

Pay Fee and Download Acknowledgement

Pay Rs 77 (Rs 65 + GST) via card, net banking, UPI, or DD. Download 14-digit acknowledgement slip. Print, sign, and send to Protean Pune office within 15 days (unless submitted with DSC).

Rs 77 paid Ack dispatched

Fee Paid06

Step 7

TAN Allotted and Communicated

Protean processes after receiving signed acknowledgement. TAN allotted within 7-10 working days. Allotment letter dispatched to registered address and/or email. Register TAN on TRACES portal immediately.

10-digit TAN TRACES registered

TAN Issued07

Documents Required for TAN Registration

No documents are required to be attached to the TAN application (Form 49B).

The application requires only the following information:

Full legal name of the deductor/collector
Complete address in India
Contact details (phone number, email ID)
PAN of the applicant
Assessing Officer (AO) code
Designation of the person responsible for deduction/collection
Category of deductor (Company, Individual, Firm, Trust, LLP, etc.)

For online applications: The acknowledgement generated after submission must be printed, signed, and forwarded to Protean eGov Technologies Limited, 5th Floor, Mantri Sterling, Model Colony, Pune - 411016 within 15 days.

For offline applications: Submit completed Form 49B in duplicate at any TIN Facilitation Centre (TIN-FC) with the processing fee.

4 Common TAN Registration Challenges and Solutions

Challenge	Impact	How Patron Accounting Solves It
Incorrect AO Code Selection	Wrong Area Code, AO Type, Range Code leads to jurisdictional mapping errors and TDS assessment complications	We identify the correct AO code using the TIN-NSDL search tool based on your city and filing location.
Duplicate TAN Allotment	Some entities inadvertently obtain multiple TANs causing confusion in TDS filings and Form 26AS credits	We verify existing TANs via 'Know Your TAN' before filing and assist in surrendering duplicates.
Delayed Acknowledgement Forwarding	Processing does not begin until signed acknowledgement reaches Protean Pune - many applicants delay this step	We dispatch the signed acknowledgement on the same day of application for fastest processing.
TRACES Registration After TAN	Many new deductors skip TRACES registration, missing access to Form 16/16A, challan status, and compliance tools	We complete TRACES registration as part of the TAN registration service - included at no extra cost.

TAN Registration Fees in 2026

Fee Component	Amount
TAN Application Processing Fee	Rs 77 (Rs 65 + 18% GST) - non-refundable
TAN Change/Correction Fee	Rs 77 (Rs 65 + 18% GST)
Duplicate TAN Surrender	No fee
TRACES Registration	Free
Penalty for Not Obtaining TAN (Sec 272BB)	Rs 10,000
Penalty for Not Quoting TAN	Rs 10,000 per instance
Patron Accounting Professional Fees	Starting from INR 1,999 (Exl GST and Govt. Charges)

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 TAN Registration consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

How Long Does TAN Registration Take?

Stage	Estimated Timeline
Eligibility Assessment + AO Code	Same day
Form 49B Filing Online	1 day
Fee Payment + Acknowledgement Download	Same day
Signed Acknowledgement Dispatch to Protean	1 day
Protean Processing and TAN Allotment	7-10 working days
TRACES Registration	1 day (after TAN receipt)
Total	10-15 days

Important: Online submission is instant but processing begins only after the signed acknowledgement reaches Protean's Pune office. Patron Accounting dispatches the acknowledgement on the day of application to ensure the fastest possible allotment within 7-10 working days.

Key Benefits

6 Benefits of TAN Registration

Legal TDS/TCS Compliance

TAN is mandatory under Section 203A. Without TAN, you cannot deduct TDS, file returns, or issue certificates. Non-compliance: Rs 10,000 penalty (Section 272BB).

TDS/TCS Return Filing

Quarterly returns are mandatory and will not be accepted without TAN. TAN ensures returns are processed and credits appear in deductees' Form 26AS.

Challan Payment Acceptance

Banks do not accept TDS/TCS payment challans without a valid TAN. Every deposit of deducted/collected tax requires TAN on the challan.

TDS Certificate Issuance

Form 16, 16A, and 27D certificates must carry the deductor's TAN. Without TAN, you cannot issue legally valid certificates to deductees.

TRACES Portal Access

TAN on TRACES enables Form 16/16A download, Form 26AS verification, justification reports, challan tracking, and conso file download.

Transparent Tax Administration

TAN links all TDS/TCS transactions to a single identifier, enabling the Income Tax Department to track deductions and ensure credits reach the correct taxpayers.

Why 10,000+ Businesses Trust Patron Accounting

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50,000+ Documents Filed on government portals.

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4 Offices: Pune, Mumbai, Delhi, and Gurugram.

TAN vs PAN - Comparison

Parameter	TAN	PAN
Full Form	Tax Deduction and Collection Account Number	Permanent Account Number
Governing Section	Section 203A	Section 139A
Purpose	Identifies tax deductors/collectors	Identifies taxpayers
Who Needs It	Persons deducting TDS or collecting TCS	All taxpayers and entities
Format	10-digit (4 letters + 5 digits + 1 letter)	10-digit (5 letters + 4 digits + 1 letter)
Application Form	Form 49B	Form 49A / Form 49AA
Fee	Rs 77 (Rs 65 + GST)	Rs 107 (physical) / Rs 72 (e-PAN)
Documents Required	No documents required	Identity, address, DOB proof required
Validity	Lifetime	Lifetime
Penalty	Rs 10,000 (Section 272BB)	Rs 10,000 (Section 272B)

Related Tax and Compliance Services

PAN Registration - Permanent Account Number for taxpayer identification.
TDS Return Filing - Quarterly TDS return preparation and filing.
TDS Returns - Complete TDS management and compliance.
Payroll Services - Integrated payroll with TDS compliance.
GST Registration - For complete business compliance setup.
Private Limited Company Registration - Company incorporation with TAN as compliance requirement.

Legal Framework for TAN Registration in India

Governing Law: Income Tax Act, 1961; Income Tax Rules, 1962.

Key Provisions:

Section 203A(1): Every person deducting/collecting tax shall apply for TAN.
Section 203A(2): TAN must be quoted in all TDS/TCS returns, challans, certificates, and documents.
Section 272BB: Penalty Rs 10,000 for failure to apply for TAN or failure to quote TAN.
Chapter XVII-B: TDS provisions (Sections 192-196D).
Chapter XVII-BB: TCS provisions (Section 206C).
Exception: Sections 194IA, 194IB, 194M, 194S - PAN may be used instead of TAN.

Quarterly Return Due Dates: Q1: 31 July | Q2: 31 October | Q3: 31 January | Q4: 31 May. Monthly deposit: 7th of following month (April-Feb); 30 April for March.

Portals: Protean TIN (Form 49B) | Form 49B PDF

Frequently Asked Questions - TAN Registration

Answers about TAN registration, fees, documents, TDS/TCS applicability, penalties, and the difference between TAN and PAN.

Quick Answers

Q: Does TAN expire? A: No. Lifetime validity, no renewal required.

Q: Can PAN be quoted instead of TAN? A: Only for Sections 194IA, 194IB, 194M, and 194S. For all other TDS/TCS sections, TAN must be quoted.

Q: How to check TAN status? A: Use 'Know Your TAN' on incometaxindia.gov.in or track on the NSDL-TIN website.

Q: TAN for government deductors? A: Yes. Both government and non-government deductors are required to obtain TAN.

Q: What is TRACES? A: TRACES is the Income Tax portal for TDS/TCS compliance - Form 16/16A download, challan status, and justification reports.

Without TAN, No TDS Compliance is Possible - Apply Today

Section 272BB imposes Rs 10,000 penalty for not having TAN or not quoting it. TDS/TCS returns are rejected without TAN. Banks refuse challans. Certificates cannot be issued. Your deductees lose their tax credits in Form 26AS.

The fee is just Rs 77. No documents required. Application takes minutes. TAN is allotted in 7-10 days.

Action: Call +91 945 945 6700 or WhatsApp us for a free consultation.

Get Your TAN with Expert CA Support

TAN is the mandatory identifier for every tax deductor and collector in India under Section 203A. The 10-digit number is obtained via Form 49B at Rs 77, with no documents required. Lifetime validity. Rs 10,000 penalty for non-compliance.

Patron Accounting handles the complete process - AO code identification, Form 49B filing, acknowledgement dispatch, TRACES registration, and ongoing TDS/TCS return compliance.

15+ years. 10,000+ businesses. Offices in Pune, Mumbai, Delhi, and Gurugram. Starting from Rs 1,999.

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

Book a Free Consultation - No Obligation.

TAN Registration Services Across India

Expert TAN registration for employers, companies, and TDS/TCS deductors with integrated return filing support.

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Content Created: 10 March 2026 | Last Updated: | Next Review: 10 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months. Content aligned with the Income Tax Act 1961, Section 203A, and current Protean/TRACES procedures. Next review: September 2026.

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TAN Registration (Tax Deduction and Collection Account Number) in India

Get Free Consultation

Real Stories from Real People

Join 10,000+ Satisfied Businesses

TAN Registration - Complete Guide for 2026

What Is TAN?

Who Needs TAN Registration?

6 TAN Registration Services by Patron Accounting

Determine If TAN Is Required

Visit Protean TIN Portal

Select Category of Deductor

Fill Form 49B Online

Review and Submit

Pay Fee and Download Acknowledgement

TAN Allotted and Communicated

Documents Required for TAN Registration

4 Common TAN Registration Challenges and Solutions

TAN Registration Fees in 2026

How Long Does TAN Registration Take?

6 Benefits of TAN Registration

Legal TDS/TCS Compliance

TDS/TCS Return Filing

Challan Payment Acceptance

TDS Certificate Issuance

TRACES Portal Access

Transparent Tax Administration

Why 10,000+ Businesses Trust Patron Accounting

TAN vs PAN - Comparison

Related Tax and Compliance Services

Legal Framework for TAN Registration in India

Frequently Asked Questions - TAN Registration

Is TAN mandatory for all businesses?

What is the TAN application fee?

Are any documents required for TAN application?

TAN number kaise le?

Can a single TAN be used for both TDS and TCS?

What is the penalty for not having TAN?

TAN aur PAN mein kya fark hai?

Can branches of a company have separate TANs?

Without TAN, No TDS Compliance is Possible - Apply Today

Get Your TAN with Expert CA Support

TAN Registration Services Across India