TAX COMPLIANCE GUIDE

TAN Registration

Quick Reference for Your Business

Documents Required · Key Facts · Penalties — everything you need to know about TAN Registration.

01

Documents Required

Name and address

of the deductor (business / proprietor)

PAN

of the business / proprietor

Constitution proof

Incorporation Certificate / Partnership Deed / Registration

Contact details

Authorised person, email and mobile

No documents to upload

For online Form 49B — details are filled online

02

Key Facts & Timelines

PointDetails
What it is10-character Tax Deduction & Collection Account Number
Who needs itAnyone liable to deduct TDS or collect TCS — companies, firms, employers
Form49B — filed online via Protean (NSDL) or at a TIN-FC
CostApprox. ₹65 (including GST)
Processing timeAbout 7–15 days
Where to quoteOn all TDS/TCS returns, challans and certificates (Form 16/16A → 130/131)
Note: TAN is different from PAN. PAN identifies the taxpayer; TAN identifies the person who deducts/collects tax. A business that deducts TDS must quote TAN — not PAN — on TDS returns and challans.
03

What Goes Wrong Without TAN

Penalty of ₹10,000

Failure to obtain TAN, or not quoting it where required, attracts ₹10,000 (Sec 272BB).

TDS returns rejected

TDS/TCS returns and challans cannot be filed without a valid TAN.

Banks won't accept challans

TDS payments cannot be deposited without quoting TAN.

Deductee credit delayed

Employees / vendors don't get TDS credit if returns aren't filed under a valid TAN.

06

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