Complete Process for TAN Registration in India

TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number issued by the Income Tax Department of India. It is mandatory for all entities responsible for deducting or collecting tax at source (TDS/TCS). Below is a step-by-step guide to applying for a TAN in India.

Step 1: Determine Eligibility

Any individual or entity required to deduct or collect tax at source (TDS/TCS) must obtain a TAN. This includes:

- Companies

- Partnership firms

- Sole proprietors

- HUFs (Hindu Undivided Families)

- Trusts

- Government agencies

- Local authorities

Step 2: Choose the Application Mode

TAN can be applied online or offline:

Online Application (Recommended)

1. Visit the NSDL-TIN Website: Go to [https://www.tin-nsdl.com](https://www.tin-nsdl.com).

2. Select "TAN" under Services: Click on "Apply for TAN".

3. Fill Form 49B: Complete the online application with accurate details.

4. Submit & Pay Fee: Pay the processing fee (₹65 + GST).

5. Acknowledgement Slip: Save the acknowledgement number for tracking.

Offline Application

1. Download Form 49B: Available on the NSDL or Income Tax website.

2. Fill & Submit: Send the completed form to NSDL at:

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NSDL e-Governance Infrastructure Limited,

5th Floor, Mantri Sterling, Plot No. 341,

Survey No. 997/8, Model Colony,

Pune – 411 016

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3. Payment: Attach a demand draft (DD) of ₹65 + GST payable to "NSDL-TIN".

Step 3: Documents Required

No physical documents are needed for online submission, but you must provide:

- Applicant’s details (Name, PAN, Address, Contact Info)

- Deductor Type (Company, Individual, Firm, etc.)

- Proof of Identity & Address (if required for verification)

Step 4: Processing & Approval

- NSDL processes the application within 7-15 working days.

- The status can be tracked using the acknowledgement number.

- Once approved, the TAN is allotted and sent via email/post.

Step 5: Verify TAN Details

Check your TAN details on the Income Tax website:

👉 [https://incometaxindia.gov.in](https://incometaxindia.gov.in) (under "Know Your TAN")

Important Notes

- TAN-PAN Linkage: Ensure your PAN is correctly linked with TAN.

- Correction/Update: If there’s an error, use Form 49B (Correction).

- Penalty: Non-compliance may attract a ₹10,000 penalty under Section 272BB.