The complete end to end process to Apply for TAN
TAN can be applied either online (using a digital signature certificate or without using a digital signature certificate) or through the paper application deposit through TIN-FCs:
1. Paperless fully Online TAN application method, using the digital signature certificate.
2. TAN application using the online facility: (without the utilization of digital signature certificate) Paper-based mostly online TAN application.
3. Through TIN-FCs TAN Paper application method.
Note:
√ The address of the applier ought to be an Indian Address solely.
√ No supporting documentation is needed to be submitted when applying for a new TAN i.e. Form No. 49B.
√ While filling the form, each box, where provided, ought to contain only one character (alphabet/number/punctuation mark) leaving a blank box once every word.
√ Just in case the address of the applier changes to a totally different city and also the new address falls under a different RCC (Regional laptop Center of taxation Department), then the applier must apply for a replacement TAN in type No. 49B.
√ Designation of the person responsible for the payment/collection tax’ field is obligatory to refill, where applicable
√ For paper application – sign solely in the area provided for signature (preferably in black ink) while not touching the aspect of the box.
√ Read the given pointers & directions connected to the form or visit the TIN website for elaborated directions before applying.
√ If applied online without the DSC, please send documents to NSDL on the 5th floor Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony near Deep Bungalow Chowk, Pune- 411 016.
| Item No./ Item Details | Form Filling Guidelines |
| 1 Name | Deductor/ Collector shall fill in all the details of its name based on its category in only one of the fields 1(a) to 1(h) as specified in the form. If the deductor/ collector fills details in more than one category, the application form shall get rejected. |
| 1 (a) Name – Central/State Government/ Local Authority | Central/State Government/ Local Authority deductor/collector should fill up the name in this field. The name of the Office is a must. The name of the Organisation/Department/Ministry may be filled with relevant details. For instance, if the Directorate of Income Tax (systems) in the Income Tax Department is applying for TAN, it should fill in the Name fields as Name of Office: DIRECTORATE OF INCOME TAX (SYSTEMS) Name of INCOME TAX DEPARTMENT Organisation Name of DEPARTMENT OF REVENUE Department Name of Ministry: MINISTRY OF FINANCE Category of Central/State Government/Local Authority Deductor/ Collector-Applicant should choose its appropriate entry by ticking in the relevant box. |
| 1 (b) Name – Statutory / Autonomous Bodies. | The name of the Office Must be mentioned. Relevant Box for Statutory Body or Autonomous Body should be check-marked by the deductor/collector. For example, if the Bandra office of Life Insurance Corporation of India is applying for a TAN, it should fill in the Name fields as Name of Office: LIFE INSURANCE CORPORATION OF INDIA, BANDRA Name of LIFE INSURANCE Organisation CORPORATION OF INDIA. |
| 1(c) Name – Company | Details in this field should be entered by the company if it is applying TAN for the company as a whole. In case the company wants to apply different TANs for different divisions/branches point 1(d) should be filled. Name should be provided without any abbreviations. Different variations of.Private Limited. viz. Pvt Ltd, Private Ltd, Pvt Limited, P Ltd, P. Ltd., P. Ltd are not allowed. It should be ‘Private Limited’ or’ Limited’ only. For instance- Name of Company: ABC PRIVATE LIMITED |
| Company category- Deductor/ Collector should choose its appropriate entry by ticking in the relevant box. | |
| Branch / Division of a company | If the Branch/Division of a Company is applying for its separate TAN, it is must fill the ‘Name of Company’ and either the Name of Division or the Name/Location of the Branch (in whose name TAN is sought) in this field. Different company branches applying for separate TANs should fill this field. For example, the Cement Division of ABC Private Limited located at Andheri should fill as Name of Company: ABC PRIVATE LIMITED Name of Division: CEMENT DIVISION Name/Location: ANDHERI BRANCH of Branch OR, ABC Bank of India – Nariman Point Branch, Mumbai should be written as: Name of Company: ABC BANK OF INDIA Name of Division: Name/Location: NARIMAN POINT of Branch BRANCH, MUMBAI Category of a company- Deductor/Collector should choose its appropriate entry by ticking in the relevant box. |
| Name – Individual/Hindu Undivided Family (Karla) | First Name is Must be mentioned. The name of the deductor/ collector should be written in full and not in abbreviated form. In exceptional cases, very large Middle names may be abbreviated. The name should not be prefixed with Shri, Smt., M/s, Kumari, Late, Major, Dr., etc. In case the name is prefixed with Title, the application may get rejected. Individuals/HUFs (Karla) must state their full expanded name and fill in the appropriate fields for Last, Middle, or First Name. For example, Dinesh Kumar Garg will be written as: Last Name/Surname First Name Middle Name GARG DINESH KUMAR Or, if the middle name is not there, the space will be left blank. For example, Gunjan Bansal will be written as: Last Name/Surname First Name Middle Name BANSAL GUNJAN If a Sole Proprietor/HUF wants to obtain a single TAN in his/her name for all businesses run by him/ her/it, then he/she/it should fill name in this field. Deductor/Collector should choose its appropriate entry (i.e. Individual / Hindu Undivided Family) by ticking against the relevant box. An individual should select the appropriate entry by marking in the relevant box for ‘Shri’, ‘Smt, ‘Kumari’. HU F will leave the mentioned fields blank. |
| 1(f) Branch of Individual Business(Sole Proprietorship concern)/ Hindu Undivided Family (Karta). | This field is to be filled only if TAN is being applied for a branch of Individual Business (Sole Proprietorship Concern)/Hindu Undivided Family (Karts). Other Title (Dr. Late, Smt, etc.) related rules /given in Item 1(e) will be applicable here also. In case an Individual/HUF wants to have a separate TAN for different businesses being run by him/it, this category will be applicable. The name of the concern should be filled up in the field for Name/ Location of Branch. For example- Last Name/Surname First Name Middle Name KOHLI BHAWAN Name location: WELL WORTH BOOK HOUSE of Branch Deductor/ Collector should select the appropriate category (i.e. Individual / Hindu Undivided Family) by marking in the relevant box. |
| 1(g) Firm/ Association of persons/ Association of persons (Trusts)/Body of Individuals/ Artificial Juridical Person. | The Name of the Firm/Association of persons/ Association of persons (Trusts)/Body of Individuals/ Artificial Juridical Person should be filled up in full in the field provided. |
| 1(h) Branch of Firm/Association of persons/ Association of persons (Trusts)/Body of Individuals/ Artificial Juridical Person | If various branches of a firm/A0P/A0P(trusts)/ Body of Individuals/Artificial Juridical Person are applying for separate TANs, this category is applicable. The Name of Firm/Association of Persons/Association of Persons (Trust)/Body of Individuals/Artificial Juridical Person should be filled up in full in the field provided. Name/ Location of Branch should be written in the relevant field. For example, Name of Firm: SHAH & COMPANY Name/Location of Branch: FORT BRANCH |
| 1. | Address | Deductor / Collector should clearly indicate the address of the location where the tax is being deducted. It is compulsory for the deductor/collector to mention at least two details out of four given ie (Flat/Door/Block No., Name of Premises/Building, Village, Road/Street/Lane/Post Office, and Area/Locality/Taluka/Sub Division). Town/ City/District, State/Union Territory, and PIN Code are mandatory. The application should not mention a foreign address. |
| 2. | Telephone Number and Email Address | (1) If a Telephone Number is indicated, STD Code is mandatory. (2) In the case of mobile numbers, the country code should be written as STD Code. STD Code Telephone No. 91+ 9 8 2 0 0 1 1 1 1 5 Where ’91’ is the country code of India. However, In the case of WLL mobiles (e.g. Reliance, TATA Indicom, etc.), STD Code should be mentioned. (3) It is advised that applicants mention their telephone number to be easily contacted in case of any discrepancy in the application form. (4)Applicants should provide their valid e-mail IDs for getting intimation about the status of their application through e-mail. |
| 3. | Deductor/Collector Nationality | For all the mentioned categories of deductor/collector this field is mandatory |
| 4. | Permanent Account Number (PAN) | Deductor/ Collector should indicate the existing 10-digit Permanent Account Number allotted to him, if any, else leave this field blank. |
| 5. | Existing Tax Deduction Account Number (TAN) | If a deductor already has an existing TAN in old format, it should be mentioned the same in this field. |
| 6. | Existing Tax Collection Account Number (TAN) | If a collector has a Tax Collection Account Number already issued in the old format, it should be mentioned the same in this field. |
| 7. | Payment Details | An applicant has an option available for making payment either by demand draft, cheque, or credit card/debit card/net banking. Credit card/Debit card:- Applicant making complete online payment using a credit card/debit card will be charged an additional charge of upto 2% (plus applicable taxes) of the application fee by the bank providing gateway facility. Additionally, the conversion/exchange rates may also be levied by the card-issuing bank, according to the prevailing rates Net Banking:- Applicants making payment through the Net Banking facility will be charged an additional surcharge of 4.00 + Goods & Services Tax for using this payment gateway facility. Note: Payment making facility by credit card/debit card/net banking is not available for the below-mentioned categories: Central Government/State Government and Statutory/Autonomous Bodies |
This Article should not be considered as an exhaustive statement of the law. For further details, reference should always be made to the relevant provisions in the Acts and the Rules