TAN Registration in India
TAN is the 10-character Tax Deduction and Collection Account Number. From 1 April 2026 it is governed by section 397 of the Income-tax Act, 2025 (section 203A of the 1961 Act before that). Anyone who deducts TDS or collects TCS needs one, except where the law lets you pay on PAN. You apply in Form 135, or Form 134 for government deductors, for ₹77.
- CA-reviewed
- ₹77 govt fee (₹65 + GST)
- Lifetime validity
- TRACES registered
Reviewed by CA Deepak Jaiswal · Last updated 21 September 2026
TAN registration: what you need to know
The TAN follows the format AAAA99999A - first three letters are a city code, the fourth is the first letter of the deductor name, then five digits and a check letter. It is separate from PAN and has lifetime validity.
| Issued by | Income Tax Department, through Protean (online) or the MCA portal for new companies |
|---|---|
| Governing law | Section 397, Income-tax Act, 2025 (from 1 April 2026); section 203A, Income-tax Act, 1961 before that |
| Form | Form 135 (non-government) or Form 134 (government), from 1 April 2026 |
| Government fee | ₹65 plus GST, ₹77 in total |
| Validity | Lifetime; no renewal |
| Penalty | ₹10,000 under section 272BB of the 1961 Act, for defaults up to 31 March 2026 |
| Format | AAAA99999A (10-character alphanumeric) |
TAN forms 134 and 135 from 1 April 2026
Form 49B was replaced on 1 April 2026, when the Income-tax Rules, 2026 came into force. There are now two forms, and which one you use depends on who is deducting.
| Point | Form 134 | Form 135 |
|---|---|---|
| Who uses it | Government deductors: Central and State Government offices and local authorities | Everyone else: individuals, HUFs, firms, LLPs, companies, trusts and other deductors |
| Documents | AIN and the certificate from the PAO, ZAO, DTO or CDDO | Proof of identity, proof of address and proof of date of birth or incorporation; PAN is mandatory |
| Government fee | ₹77 including GST | ₹77 including GST |
| Where to apply | Online through Protean or offline at an authorised centre | Online through Protean, through the MCA portal when a company is incorporated, or offline at an authorised centre |
Two points catch people out. First, the application cannot be edited after final submission, so a wrong AO code or name means a fresh application. Second, the TAN is sent to your registered email once allotted, so use an inbox you check. A new company incorporated through SPICe+ gets its PAN and TAN with the certificate of incorporation; see company registration.
Starting a company? See private limited company registration.
The foundation of TDS and TCS compliance
Mandatory before first TDS
Get your TAN before your first TDS deduction, because the TDS challan and the quarterly statement both need it.
Avoid the penalty for not having a TAN
Under section 272BB of the 1961 Act, failing to apply for or quote a TAN attracted a ₹10,000 penalty. From 1 April 2026, the Income-tax Act, 2025 governs the consequence.
Enables TDS statements and Form 130
A TAN registered on TRACES lets you file quarterly TDS statements and issue Form 130 and Form 131 (old Form 16 and 16A).
Applies under both regimes
TDS and TAN obligations apply whichever tax regime the payee has chosen.
In plain language
The Tax Deduction and Collection Account Number used by a deductor.
Form 134 (government deductors) and Form 135 (all other deductors) are the TAN application forms from 1 April 2026, replacing Form 49B.
The Assessing Officer code that maps the deductor to a jurisdiction in the application.
The challan used to deposit TDS and TCS on the e-filing portal. It carries your TAN.
The TDS portal where returns are filed and certificates are generated.
Anyone deducting or collecting tax at source
The obligation to deduct TDS, and to hold a TAN for it, applies whichever tax regime the payee has chosen. Apply before making your first payment that needs TDS.
- Employers deducting TDS on salary.
- Businesses paying rent, professional fees or contractor payments above the prescribed limits.
- Banks, companies, firms, government offices and any entity collecting TCS.
- Any branch or division that deducts tax independently and needs its own TAN.
When you do not need a TAN
Not every person who deducts TDS needs a TAN. The main exception is property.
| You are | Do you need a TAN? |
|---|---|
| A buyer paying a resident seller ₹50 lakh or more for property | No. You deduct 1% and pay through Form 141 (old 26QB) on your PAN. See Form 26QB filing |
| A resident individual or HUF buying from an NRI, payment up to 30 September 2026 | Yes. You deduct TDS, pay on your TAN and file the quarterly statement |
| A resident individual or HUF buying from an NRI, payment from 1 October 2026 | No. Under the Finance Act 2026 you can deduct and pay through a PAN-based challan |
| A company or other business buying from an NRI | Assume the TAN route continues until your route is confirmed |
| An employer, or a business paying rent, fees or contractors above the limits | Yes |
If you are buying property from an NRI, the seller may hold a Form 128 lower deduction certificate, which sets the rate you deduct. See lower TDS certificate for NRIs and TDS on property.
TAN registration services we offer
AO code identification
We determine the correct AO code so the application is not rejected for jurisdiction errors.
Form 134 / 135 filing
We prepare and file your Form 135 (or Form 134) application on the Protean portal.
Fee and acknowledgement
We handle the ₹77 government fee and the acknowledgement.
TRACES registration
We register your TAN on TRACES so you can file returns and issue certificates.
TDS return support
We set up and file your quarterly TDS returns using the new TAN.
Corrections
We file TAN change requests for name, address or responsible-person updates.
TAN registration in 6 steps
- 01
Open the Protean portal
Open the Protean portal and choose the online TAN application: Form 135 for non-government deductors, Form 134 for government deductors.
- 02
Pick deductor category
Choose the correct category of deductor, such as company, firm, individual or government.
- 03
Enter deductor details
Enter the deductor name, address, responsible person and the correct AO code.
- 04
Pay fee online
Pay the ₹77 fee online.
- 05
Check before you submit
Check every detail before final submission: the application cannot be edited once the acknowledgement is generated.
- 06
Receive TAN and TRACES
Receive the TAN on your registered email once allotted, then register it on TRACES.
What you will need to keep ready
Deductor details
- Name and constitution of the deductor (company, firm, individual, government)
- PAN of the deductor (where applicable)
- Date of incorporation or formation
- Category of deductor (e.g. central govt, state govt, company, branch)
Address and contact
- Registered office or principal place of business address
- Telephone and email of the deductor
- Name and designation of the responsible person
- PAN and contact of the responsible person
Jurisdiction
- Correct AO code (area, AO type, range code, AO number)
- Date from which TDS / TCS is to be deducted
- Nature of payments to be made
- Form 135: proof of identity, proof of address and proof of date of birth or date of incorporation, with PAN. Form 134: AIN and the certificate from the PAO, ZAO, DTO or CDDO.
Different numbers, different jobs
| Point | TAN | PAN |
|---|---|---|
| Full form | Tax Deduction and Collection Account Number | Permanent Account Number |
| Used by | Deductor or collector of tax | Every taxpayer |
| Purpose | Deposit and report TDS and TCS | Identify the taxpayer and file returns |
| Quoted on | TDS and TCS challans, returns, certificates | Income tax return, financial transactions |
| Legal basis | Section 397, Income-tax Act, 2025 | Section 262, Income-tax Act, 2025 |
Transparent fees, no surprises
Our professional fee for a new TAN is ₹499. The government fee is ₹77, which is ₹65 plus GST.
TAN Only
Just the new TAN allotment.
- AO code identification
- Form 134 / 135 preparation and filing
- Online fee payment and acknowledgement
- TAN allotment letter delivery
TAN + TRACES Setup
Most popular for new employers and businesses.
- Everything in TAN Only
- TRACES portal registration
- First TDS challan walkthrough
- Quarterly TDS return checklist
TAN + TDS Retainer
TAN plus ongoing TDS return filing every quarter.
- Everything in TAN + TRACES Setup
- Quarterly TDS return filing on TRACES
- Form 130 / 131 (old Form 16 / 16A) generation and delivery
- Late-fee prevention (section 234E of the 1961 Act; section 427 of the 2025 Act)
| Fee | Amount |
|---|---|
| Regikart professional fee, new TAN (AO code check, Form 134 or 135, filing and follow-up) | ₹499 |
| Government fee, Form 134 or Form 135 | ₹77 (₹65 plus GST) |
| Quarterly TDS statements after allotment (optional) | From ₹1,999 per quarter, see TDS return filing |
| TAN plus TRACES registration | Fee on quote |
| TAN change or correction | Fee on quote (government fee confirmed at filing) |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 21 September 2026.
A CA-led TAN filing partner
CA and CS led
Applications reviewed by qualified Chartered Accountants and Company Secretaries before filing.
Right AO code before filing
We check the AO code for your city and deductor type before filing, so the application is not held up for a jurisdiction error.
TRACES setup included
We register the TAN on TRACES so you can file TDS statements and issue Form 130 and 131.
Pan-India service
Offices in Kolkata (head office), Delhi and Bengaluru; we serve 250+ clients across India.
Fixed transparent pricing
New TAN for ₹499 plus the ₹77 government fee. Other work quoted in writing before we start.
End-to-end TDS support
From application to quarterly TDS statements and Form 130 certificates.
How we keep your TAN clean and compliant
Wrong AO code
An incorrect AO code is a common cause of delay. We check it before filing.
Applying too late
TDS deducted without a TAN cannot be deposited on the TAN route. We file before your first deduction.
Confusing TAN with PAN
A deductor must quote TAN, not PAN. We make sure the right number is used on challans and returns.
Multiple branches
Each independently deducting branch may need its own TAN. We map this correctly.
Missing TRACES registration
TAN alone is not enough; you also need a TRACES login to file TDS statements and issue Form 130 and 131.
Hand-off the paperwork, keep your TDS clean
| Aspect | Doing it yourself | With Regikart |
|---|---|---|
| AO code selection | Delay if the code is wrong | Correct AO code identified before filing |
| Timing | Often applied after first TDS deduction | Filed before your first deduction |
| TAN vs PAN confusion | Wrong number quoted on challans | TAN used on TDS challans and statements |
| TRACES registration | Often missed; returns blocked | TRACES login set up after allotment |
| Form 130 / 131 | Issued late, with errors | Generated cleanly from TRACES |
| Penalty exposure | Penalty and late fees for TDS defaults | Avoided through timely filing |
TAN under the Income-tax Act, 2025
From 1 April 2026, TAN is governed by section 397 of the Income-tax Act, 2025 and Rule 216 of the Income-tax Rules, 2026. Section 203A of the 1961 Act applied before that. Quoting your TAN correctly and filing on time avoids penalties and the late-filing fee.
- Section 397, Income-tax Act, 2025
Requires deductors and collectors to obtain a TAN and quote it on statements, challans and certificates, except where the law allows payment on PAN (for example, TDS on property through Form 141).
- Penalty for TAN defaults
Under the 1961 Act, failure to apply for or quote a TAN attracted a penalty of ₹10,000. From 1 April 2026, the consequence is governed by the Income-tax Act, 2025.
- Late fee for TDS statements
Late filing of a TDS statement attracts a fee of ₹200 a day, capped at the TDS amount (section 234E of the 1961 Act; section 427 of the 2025 Act).
- Either tax regime
TDS and the need for a TAN apply regardless of whether the payee has opted for the new regime.
Frequently asked questions
Quick answers on fees, Forms 134 and 135, documents, property purchases and penalties.
Build your TDS stack around your TAN
Apply before your first TDS payment
Get your TAN before your first TDS deduction. We file Form 135 or Form 134 with the correct AO code for ₹499, set up TRACES and get you ready for quarterly TDS statements.
- Right AO code before filing
- TRACES login set up
- Form 130 / 131 ready
- Penalty risk reduced