Expert TAN Registration for Tax Deduction at Source

TAN (Tax Deduction Account Number) registration is mandatory for all entities required to deduct tax at source under the Income Tax Act. Our expert CA team ensures quick and accurate TAN registration, compliance with TDS regulations, and seamless processing for businesses, professionals, and individuals who need to deduct tax at source.

Benefits of Professional TAN Registration

  • Legal Compliance: Complete adherence to Income Tax Act and TDS regulations as per government norms
  • Quick Processing: Fast-track TAN allotment within 2-3 working days with proper documentation
  • Expert Guidance: Professional CA assistance for TDS compliance and ongoing tax obligations
  • Penalty Avoidance: Timely registration prevents heavy penalties and legal complications
  • Business Legitimacy: TAN registration enhances credibility for vendor payments and salary processing
  • Digital Support: Complete online process with digital certificate delivery and ongoing support

TAN Registration Process

1

Document Collection

Gather required documents including PAN card, address proof, incorporation certificate (for companies), and authorized signatory details

2

Form 49B Preparation

Prepare and complete Form 49B application with accurate entity details, address information, and nature of business activities

3

Online Submission

Submit the application online through NSDL TIN portal with required documents and processing fees payment

4

Verification & Processing

Income Tax Department verifies the application details and processes the TAN allotment within prescribed timeframe

5

TAN Certificate Delivery

Receive TAN certificate digitally with unique 10-digit TAN number for all future TDS transactions and filings

Frequently Asked Questions

What is TAN and who needs to register for it?

TAN (Tax Deduction Account Number) is a unique 10-digit alphanumeric number required for deducting tax at source. Any person responsible for deducting TDS (including companies, partnerships, individuals, trusts, societies) must obtain TAN before making their first TDS deduction. It's mandatory for salary payments, contractor payments, professional fees, rent, and other specified transactions.

What documents are required for TAN registration?

Required documents include: PAN card copy, address proof (electricity bill, lease agreement, etc.), incorporation certificate for companies, partnership deed for firms, authorization letter for representatives, and passport-size photographs. For companies, board resolution authorizing TAN application may also be required.

How long does TAN registration take and what are the fees?

TAN registration typically takes 3-5 working days through normal processing. The government fee is ₹55 for online applications and ₹65 for offline applications. Express processing can be completed within 1-2 days with additional service charges. Once approved, the TAN certificate is issued digitally.

What are the penalties for not having TAN when required?

Operating without TAN when required attracts a penalty of ₹10,000 under Section 272BB of the Income Tax Act. Additionally, any TDS return filed without quoting TAN may be considered invalid. Banks may also reject payments if proper TAN is not quoted for applicable transactions.

Can I use the same TAN for multiple business locations?

Yes, one TAN can be used for all locations of the same legal entity. However, if you have separate legal entities (different companies or partnerships), each entity must have its own TAN. For companies with multiple branches, the head office TAN can be used for all branch operations under the same PAN.

What are the common TDS categories that require TAN?

Common TDS categories include: Salary payments (Section 192), contractor/sub-contractor payments (Section 194C), professional fees (Section 194J), rent payments (Section 194I), commission and brokerage (Section 194H), interest payments (Section 194A), and advertisement payments (Section 194C). Each category has specific thresholds and TDS rates.

How do I update or make changes to my TAN details?

TAN details can be updated by filing Form 49B with the changes clearly mentioned. Address changes, authorized signatory updates, and name changes (with supporting documents) can be processed. The updated TAN certificate will be issued after verification. There's no fee for correction requests if made within 30 days of original application.

Is TAN required for individual taxpayers and small businesses?

TAN is required for any individual or entity that deducts TDS, regardless of business size. This includes individual professionals hiring employees, small businesses making contractor payments, landlords receiving rent above threshold limits, and anyone making payments requiring TDS deduction. The requirement is based on the nature of payment, not business size.