Tax Deduction and Collection Account Number

Tax deduction and collection Account Number also known as TAN is a 10 digit alpha numeric number which is required to be obtained by all persons who are responsible for collecting or deducting tax at source on behalf of Income Tax Department.

All persons who collect or deduct tax at source have to apply for TAN as it is mandatory to quote in all TDs/TCS returns, their payment challans and certificates to be issued. There is a penalty of Rs. 10,000/- if anyone fails to apply for TAN.

Anyone applying for TAN has to fill in Form 49B and submit at any of the TIN Facilitation Center, managed by NSDL, meant for receipt of e-TDS returns. Addresses of the TIN FC are available at www.incometaxindia.gov.in or http://tin.nsdl.com. TAN is then allotted by the Income Tax Department on the basis of the application submitted. NSDL will intimate the TAN. The application for TAN can be made online through https://tin.tin.nsdl.com/tan/form49B.html

No documents are required to be attached while submitting the application for TAN. However, if the application is made online, an acknowledgement will be generated after filling the form which has to be forwarded to NSDL.
A fee of Rs. 50/- plus service tax (as applicable) is charged as processing fee at the TIN FC at the time of submitting Form 49B.

Branches of Companies or Banks can have separate TANs. The name and location of branch or designation of the person responsible for deducting/collecting tax should be mentioned clearly in the application.