Can we quote Permanent Account Number (PAN) instead of TAN?

June 28, 2022 /

No. PAN should never be quoted in the field where TAN is required to be quoted. The purposes for which PAN and TAN are allotted are different. TAN is a unique identification number which is allotted to persons who are required to deduct tax at source or collect tax at source.
However, a person required to deduct TDS as per section 194IA (Purchase of Immovable Property) or section 194IB (TDS on rent paid by individual/HUF), can use PAN in place of TAN.

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