Frequently asked questions
Is it necessary to have a TAN?
A. As per section 203A of the Income-tax Act, 1961, every person who deducts or collects tax at source has to apply for the allotment of TAN. Section 203A also makes it mandatory to quote TAN in TDS/TCS return (including any e-TDS/TCS return), any TDS/TCS payment challan, TDS/TCS certificates and other documents as may be prescribed. As per section 272BB, failure to apply for TAN or not quoting the TAN in the specified documents attracts a penalty of Rs. 10,000/-.
Can we quote Permanent Account Number (PAN) instead of TAN?
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.
Who will allot TAN?
TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres (TIN-FC) managed by NSDL. NSDL will intimate the TAN which will be required to be mentioned in all future correspondence relating to TDS/TCS.
Can an e-TDS return be filed without TAN or in case TAN has not been alloted?
Quoting of TAN is mandatory in TDS and TCS returns, whether filed in paper or electronic format. The returns, whether in paper or electronic format, will not be received in case TAN is not quoted.
Can branches of companies/banks have separate TAN's?
Yes, In such a case, the name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN.
Is it necessary to apply for different TAN if a deductor has to deduct tax from different types of payments like salary, interest, dividend, commission, etc.?
No. TAN once allotted can be used for all type of deductions. It can also be used in case tax is being collected at source.
Tax Deduction & Collection Account no (TAN)
Opt this plan to get ur TAN applied without taking any pains
What is TAN?TAN i.e. Tax Deduction and Collection Account Number is a 10 digit alpha numeric number required to be obtained by all persons who are responsible for deducting tax at source or collecting tax at source. It is compulsory to quote TAN in TDS/TCS return (including any e-TDS/TCS return), any TDS/TCS payment challan, TDS/TCS certificates, Annual Information Return and other documents as may be prescribed.- Filing of TAN application form along with necessary documents
- Follow up till you obtain your TAN no.
- Every person liable to deduct tax at source or collect tax at source is required to obtain TAN. However, a person required to deduct tax under section 194IA i.e Purchase of Immovable property can use PAN in place of TAN as such person is not required to obtain TAN.
- Our Taxgoal’s Expert will assist you on what type of documents are required for obtaining TAN
| Plan Charges | 999 |
| Goods & Services Tax (GST) | 180 |
| Total Cost | 1179 |
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8-10 Days
Is it necessary to have a TAN?
A. As per section 203A of the Income-tax Act, 1961, every person who deducts or collects tax at source has to apply for the allotment of TAN. Section 203A also makes it mandatory to quote TAN in TDS/TCS return (including any e-TDS/TCS return), any TDS/TCS payment challan, TDS/TCS certificates and other documents as may be prescribed. As per section 272BB, failure to apply for TAN or not quoting the TAN in the specified documents attracts a penalty of Rs. 10,000/-.
Can we quote Permanent Account Number (PAN) instead of TAN?
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.
Who will allot TAN?
TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres (TIN-FC) managed by NSDL. NSDL will intimate the TAN which will be required to be mentioned in all future correspondence relating to TDS/TCS.
Can an e-TDS return be filed without TAN or in case TAN has not been alloted?
Quoting of TAN is mandatory in TDS and TCS returns, whether filed in paper or electronic format. The returns, whether in paper or electronic format, will not be received in case TAN is not quoted.
Can branches of companies/banks have separate TAN's?
Yes, In such a case, the name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN.
Is it necessary to apply for different TAN if a deductor has to deduct tax from different types of payments like salary, interest, dividend, commission, etc.?
No. TAN once allotted can be used for all type of deductions. It can also be used in case tax is being collected at source.