TAN Registration in Delhi - CA-Assisted Tax Deduction Account Number for Employers and Businesses

Delhi is home to thousands of businesses employing staff and engaging contractors, professionals and vendors - from corporate offices in Connaught Place and Aerocity to IT companies in Nehru Place and Okhla, manufacturing units in Narela and Bawana, trading houses in Chandni Chowk and Karol Bagh, and startups across Rohini and Dwarka. Every one of these entities that makes payments subject to TDS - salaries, contractor fees, professional fees, rent, interest, commission - must have a valid TAN before the first deduction. Without TAN, TDS returns will not be accepted by TIN Facilitation Centres, banks will not accept TDS payment challans, and the business faces a flat penalty of Rs 10,000 under Section 272BB. Learn more about TAN Registration across India.

TAN is a 10-digit alphanumeric identifier structured as: first 4 characters are alphabetical (first 3 represent the city/state, 4th is the first letter of the deductor's name), next 5 are sequential numbers, and the last is an alphabetical check digit. For Delhi deductors, the TAN typically starts with 'DEL'. The TAN is distinct from PAN - while PAN identifies the taxpayer, TAN identifies the deductor/collector. Both are issued by the Income Tax Department but serve different compliance purposes. Patron Accounting's Delhi office in Rohini provides end-to-end TAN registration and TDS compliance services. After obtaining TAN, Delhi businesses may also need GST Registration and regular Income Tax Return Filing.

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Employers in Delhi paying salaries to employees must deduct TDS under Section 192 and need TAN. This covers every corporate office in Connaught Place and Aerocity, every IT company in Nehru Place and Okhla, every startup in Rohini and co-working spaces across Delhi, government departments, hospitals, educational institutions and any entity with salaried employees where salary exceeds the basic exemption limit.

Businesses making payments to contractors and sub-contractors in Delhi must deduct TDS under Section 194C if the payment exceeds Rs 30,000 (single) or Rs 1 lakh (aggregate annually). This covers manufacturing units in Narela and Bawana engaging contract labour, construction companies across Delhi NCR, event management firms in South Delhi, and trading houses in Chandni Chowk engaging transport contractors.

Companies and professionals paying professional or technical fees above Rs 30,000 annually to consultants, CAs, lawyers, doctors, architects and other professionals in Delhi must deduct TDS under Section 194J and need TAN. Delhi businesses may also benefit from professional Payroll Services for integrated TDS compliance.

Tenants paying rent above Rs 2.4 lakh per annum to Delhi landlords must deduct TDS on rent and need TAN. Delhi's commercial real estate market in CP, Nehru Place, Okhla and Aerocity generates substantial rent-based TDS obligations.

Banks and financial institutions in Delhi deducting TDS on interest payments (Section 194A), companies paying dividends (Section 194), e-commerce operators collecting TCS (Section 206C(1H)) and businesses making payments to non-residents (Section 195) all need TAN.

Companies incorporated via SPICe+ with RoC Delhi at Nehru Place receive TAN as part of the incorporation process - no separate application needed. For LLPs, partnership firms, proprietorships and existing companies that did not get TAN at incorporation, a separate Form 49B application is required. See Private Limited Company Registration for SPICe+ details.

No Documents Required: Form 49B is a self-declaration form. No identity proof, address proof or any other supporting document needs to be submitted with the TAN application. This makes TAN one of the simplest registrations to obtain.

Information Needed for Form 49B: Entity name, Delhi registered office address, contact details (phone, email), PAN of the deductor, designation of the responsible person, AO Code (Area Code, AO Type, Range Code, AO Number for Delhi jurisdiction), and deductor category.

For Online Applications: Signed acknowledgement must be sent to Protean's Pune office within 15 days of online submission. Payment of Rs 77 via online mode.

For Companies via SPICe+: TAN is allotted as part of the SPICe+ incorporation with RoC Delhi. Form INC-32 (SPICe+) captures TAN application details. No separate Form 49B needed.

Post-TAN (for TRACES Registration): TAN, PAN of authorised person, challan details of any TDS payment already made (if available), email and mobile for OTP verification.

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 in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

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With offices in Pune, Mumbai, Delhi, and Gurugram, Patron serves Delhi businesses with both in-person and online TAN registration and TDS compliance support. Our Delhi office in Rohini provides walk-in consultations and dedicated CA support for TAN-related services.

Delhi businesses requiring TAN registration often need complementary tax and compliance services. Patron Accounting provides end-to-end support:

• TAN Registration in India - National service page for TAN registration across all states and cities
• PAN Registration - Permanent Account Number for taxpayer identification, required alongside TAN
• GST Registration - Mandatory for businesses crossing Rs 40 lakh turnover threshold
• Payroll Services - Integrated payroll processing with TDS deduction and Form 16 generation
• Income Tax Return Filing - Annual ITR filing for businesses and individuals
• TDS Return Filing - Quarterly TDS return filing on TRACES with Form 16/16A generation

Section 203A - Mandatory TAN: Every person deducting TDS or collecting TCS must apply for TAN allotment. TAN must be quoted in all TDS/TCS returns, payment challans, certificates (Form 16/16A/27D), statements of financial transactions and other prescribed documents.

Section 272BB - Penalty: Failure to apply for TAN or failure to quote TAN (or quoting incorrect TAN) in prescribed documents attracts a penalty of Rs 10,000. This is a flat penalty - not proportional to the TDS amount.

Form 49B: Application form for allotment of TAN. Filed online via Protean (incometaxindia.gov.in) or offline at TIN Facilitation Centres. No supporting documents required. Fee Rs 77. Companies incorporated via SPICe+ get TAN through Form INC-32 during incorporation.

Section 234E - Late Filing Penalty: Late filing of quarterly TDS return attracts a fee of Rs 200 per day until the return is filed, subject to a maximum of the TDS amount. This makes timely TDS return filing critical for Delhi businesses with large TDS deductions.

Section 201(1A) - Interest on Late TDS Payment: TDS deducted but not paid to the government attracts interest at 1.5% per month (or part thereof) from the date of deduction to the date of actual payment. TDS not deducted when required attracts interest at 1% per month.

TDS Return Forms: Form 24Q (salary TDS - Section 192), Form 26Q (non-salary TDS to residents), Form 27Q (TDS on payments to non-residents), Form 27EQ (TCS). Returns filed quarterly on TRACES.

TRACES: Online portal (tdscpc.gov.in) managed by CPC-TDS, Ghaziabad. Used for TDS return filing, correction statements, Form 16/16A download, challan status, OLTAS verification and PAN verification. TAN registration on TRACES is mandatory post-allotment.

Sections 194-IA/194-IB/194M - PAN Instead of TAN: Individuals deducting TDS on property purchase (194-IA), rent (194-IB) or payments to contractors/professionals (194M) can use PAN instead of TAN. These are specific exceptions for individual deductors below certain thresholds.

Every TDS deduction made without TAN by a Delhi business is a compliance violation. Without TAN, the deducted TDS cannot be deposited to the government (banks reject Challan 281 without TAN), quarterly TDS returns cannot be filed (TRACES rejects returns without TAN), and employees/vendors do not receive proper TDS credit in their Form 26AS/AIS - creating grievances and compliance notices.

Section 272BB imposes a flat Rs 10,000 penalty for not having TAN. Late TDS payment attracts 1.5% monthly interest under Section 201(1A). Late TDS return filing attracts Rs 200/day under Section 234E. For a Delhi business with monthly TDS of Rs 2 lakh, a one-quarter delay in return filing alone costs Rs 18,000 in late fees.

Apply for TAN before the first salary run or vendor payment to ensure compliant TDS operations from day one.

TAN registration in Delhi is the essential tax compliance identifier for every business deducting TDS or collecting TCS - from a Connaught Place corporate paying salaries to thousands of employees to a Rohini startup making its first contractor payment, an Okhla manufacturer engaging subcontractors or a South Delhi landlord's business tenant deducting rent TDS. The Rs 77 application fee and straightforward Form 49B process make TAN one of the simplest registrations, yet its absence triggers Rs 10,000 penalty and blocks all TDS compliance activities.

Patron Accounting's Delhi office in Rohini provides end-to-end CA-assisted TAN registration and TDS compliance - from Form 49B filing with correct Delhi AO Code through TRACES and IT portal dual activation to the complete quarterly TDS return filing, Form 16/16A generation and annual TDS reconciliation bundle.

For Delhi businesses seeking TAN registration - whether newly incorporated companies, startups hiring their first employee, or existing businesses formalising TDS compliance - Patron offers a free consultation to assess TDS obligations and provide a transparent timeline and fee quote.