TAN or Tax Deduction and Collection Number (TAN) is mandatory 10 digit alpha number required to be obtained by all persons who are responsible for Tax Deduction at Source (TDS) or Tax Collection at Source (TCS) on behalf of the Government. Tax deducted at source (TDS) ensures that the Government’s collection of tax is proponed and the responsibility for paying tax is diversified. The person deducting the tax at source is required to deposit the tax deducted to the credit of Central Government – quoting the TAN number. Individuals who are salaried are not required to obtain TAN or deduct tax at source. However, a proprietorship business and other entities (i.e., Private Limited Company, LLP, etc.,) must deduct tax at source while making certain payment like salary, payments to contractor or sub-contractors, payment of rent exceeding Rs.2,40,000 per year, etc. On deducting tax at source, the entity registered for TAN will issue a TDS Certificate as proof of collection of tax.

To obtain TAN, application must be made for allotment of TAN in Form 49B along with the required supporting documents. Based on the application, the TAN will be allotted to the entity and the entity must quote the TAN in all TDS/TCS returns, TDS/TCS payment challans and all TDS/TCS Certificates.

For TAN registration in India no particular document or proof of identity is required. For obtaining TAN, Form 49 B needs to be filled and submitted. The process for registration is stated below-
1. You can fill and submit the form 49 B online or send a completed Form 49 B to any TIN Facilitation Centre of NSDL. It is easy to apply electronically.
2. If you find any error in your form, rectify it and resubmit it online.
3. A confirmation screen will open up and it will demand your confirmation.
4. After confirming the form, an acknowledgement slip will appear which consists of the name of the applicant, applicant status, a 14-digit acknowledgement number, contact details, payment details and space for signature.
5. Payment can be made by Demand draft or Cheque or Credit/Debit Card or Net Banking.
6.Demand draft/cheque shall be in favour of ‘NSDL – TIN‘.
7. Demand draft shall be payable at Mumbai.
8. Applicants making payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The applicant shall mention TANNSDL on the deposit slip.
9. Name of the applicant and the acknowledgement number should be mentioned on the reverse of the demand draft/cheque.
10. On successful payment by credit card/debit card/net banking, an acknowledgement will be displayed. The applicant shall save and print the acknowledgement and send to NSDL as mentioned in section ‘Submission of Documents’ below.
11. Signature / Left thumb impression should only be within the box provided in the acknowledgement. In the case of applicants other than ‘Individuals’, the authorised signatory shall sign the acknowledgement.
12. Left-hand Thumb impression, if used, should be attested by a Magistrate or a Notary Public or Gazetted Officer, under official seal and stamp.
13. The acknowledgement duly signed along with demand draft, if any, shall be sent to NSDL at
NSDL e-Governance Infrastructure Limited 5th Floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk,
Pune- 411 016.
14. Superscribe the envelope with ‘APPLICATION FOR TAN Acknowledgment Number’ (e.g. ‘APPLICATION TAN – 8830102056244’).
15. Your acknowledgement and demand draft, if any, should reach NSDL within 15 daysfrom the date of online application.
16. The application will be processed only on receipt of duly signed acknowledgement and realisation of payment.

Due date for filing Return is 15th of succeeding month from the quarter ending. And the TDS payment should be deposited on 7th of the following month.