TAN Registration — Apply for TAN Number Online (Form 49B)

Updated: 3 June 2026 | Form 49B | NSDL / Income Tax Portal | Processing: 7–10 days

TAN (Tax Deduction Account Number) is a 10-character alphanumeric identifier mandatory for every entity that deducts TDS or collects TCS. Apply online via Form 49B at the NSDL portal (tin-nsdl.com) or income tax portal. Processing time: 7–10 working days. Fees: ₹65 + GST. Without TAN, you cannot file TDS returns and risk a penalty of ₹10,000 under Section 272BB.

₹10,000

Penalty for not obtaining TAN (Section 272BB).
TDS returns cannot be filed without TAN. Deductees lose Form 26AS credit. Interest at 1.5%/month accrues until TDS is deposited with valid TAN.

Who Needs TAN?

Entity / Person	TAN Required?	Reason
Companies paying salary, rent, professional fees	Yes — mandatory	Deducts TDS under 192, 194I, 194J
Partnership firms / LLPs with TDS obligations	Yes	TDS on contractor, professional, salary payments
Individual with business paying professional fees > ₹30K/year	Yes (if subject to tax audit)	Section 194J TDS obligation
Individual paying rent > ₹50,000/month	PAN suffices (Section 194-IB)	Sec. 194-IB allows PAN for individual/HUF landlord TDS
Buyer of property > ₹50 lakh	PAN suffices (Section 194-IA)	Form 26QB — TAN not required
Government deductors (ministries, PSUs)	Yes	File 24G; use BIN for book-entry TDS

TAN Structure — How to Read a TAN

A TAN looks like: MUMB12345C

Position	Characters	Meaning
1–4	4 Letters (e.g., MUMB)	First 3 letters = state/city code; 4th letter = first letter of TAN holder's name
5–9	5 Digits (e.g., 12345)	Sequential number assigned by Income Tax Department
10	1 Letter (e.g., C)	Alphabetic check digit

How to Apply for TAN Online — Step by Step

Visit NSDL TAN Portal
Go to tin-nsdl.com → Services → TAN → Apply Online. Alternatively, use the Income Tax Portal: incometax.gov.in → Quick Links → Apply for TAN.
Select Application Type
Choose "New TAN (Form 49B)" for first-time applicants. Select "Category of Deductor" — Company / Individual / HUF / Firm / AOP / Trust / Government etc.
Fill Form 49B
Enter: Full name (as per PAN), address, PAN of the entity, nature of deductor, designation of responsible person. For companies, enter CIN and registered office address.
Pay ₹65 Application Fee
Pay online via credit card, debit card, net banking, or demand draft in favour of NSDL e-Governance Infrastructure Limited. Fee is ₹65 + 18% GST = ₹76.70 total.
Submit and Note Acknowledgement
After submission, note the 14-digit Acknowledgement Number. Track status on NSDL using this number. TAN is issued within 7–10 working days.
Receive TAN
TAN is sent by post to the registered address AND by email. You can also check/download the TAN allotment letter from the NSDL portal using your acknowledgement number.

Documents Required for TAN Application

Deductor Type	Documents Required
Individual	PAN card, Aadhaar, address proof
Company	Certificate of Incorporation, PAN of company, address proof of registered office
Partnership Firm / LLP	Partnership deed / LLP agreement, PAN, address proof
Trust / AOP / BOI	Trust deed / constitution document, PAN
Government	Official ID of responsible officer, office address proof

Frequently Asked Questions

Does an individual need TAN for TDS deduction?

Most individuals are exempt from TDS deduction obligations (and thus from TAN). However, an individual IS required to obtain TAN and deduct TDS in the following cases: (1) Business/profession turnover exceeds the threshold for TDS applicability (e.g., paying professional fees > ₹30,000/year). (2) Paying rent > ₹50,000/month to a landlord — but note that under Section 194-IB, individuals and HUFs not subject to tax audit can use their PAN (instead of TAN) to deduct 5% TDS. (3) Paying salary to domestic help, cook, driver if salary exceeds the basic exemption limit.

What is the difference between TAN and PAN?

PAN (Permanent Account Number) is a 10-character identifier for all taxpayers — individuals, companies, trusts. It is used for filing income tax returns, opening bank accounts, and all income tax compliance. TAN (Tax Deduction Account Number) is a 10-character identifier only for entities that deduct or collect tax at source (TDS/TCS). TAN is used exclusively on TDS returns (24Q, 26Q) and TDS challans (Challan 281). PAN cannot substitute TAN for most TDS purposes — except Section 194-IB (rent by individual/HUF not subject to tax audit) and Section 194M (contract/professional fees by individual/HUF without tax audit).

Can a buyer of property use PAN instead of TAN for TDS under Section 194-IA?

Yes. Section 194-IA specifically allows the buyer of an immovable property (where consideration exceeds ₹50 lakh) to deduct 1% TDS using their PAN — no TAN required. The buyer must: (1) Deduct 1% TDS from payment to seller. (2) Deposit via Form 26QB on the income tax portal (not Challan 281). (3) Issue Form 16B to the seller within 15 days of filing Form 26QB. TAN is NOT needed for Section 194-IA transactions. However, for other property-related TDS (e.g., rent under 194-I by a company), TAN is mandatory.

How do I verify whether my TAN is valid or active?

TAN verification: (1) Income Tax Portal: Go to incometax.gov.in → Verify TAN → Enter TAN number → Get taxpayer name and status. (2) TIN-NSDL: Visit tin-nsdl.com → Know Your TAN → Search by TAN or name. (3) TRACES: Login to tracessoftware.com → Profile → TAN details. A TAN is considered active if the holder has filed at least one TDS return in the last 3 years. Inactive TANs may be deactivated by the department. To reactivate, file a fresh TDS return or contact the jurisdictional TDS AO.

What is the penalty for not obtaining TAN?

Under Section 272BB of the Income Tax Act, failure to obtain TAN attracts a penalty of ₹10,000. Additionally: (1) Without TAN, you cannot file TDS returns (24Q, 26Q, 27EQ) — making you a defaulter. (2) Deductees will not get Form 26AS credit, as the IT system requires TAN for TDS matching. (3) The department can treat the payer as "assessee in default" under Section 201, making them liable for the full TDS amount plus 1.5%/month interest. (4) Prosecution under Section 276B is possible for persistent non-compliance with TDS deposit obligations.

TDS Payment Online (Challan 281) TDS Return Filing TDS on Salary Slab Section 195 TDS on Non-Residents Form 16 & Form 16A TRACES Login TAN Number Lookup

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