TAN Registration in India
TAN is the 10-character Tax Deduction and Collection Account Number issued under Section 203A. Any business that deducts TDS or collects TCS must have one - applied for in Form 49B for about Rs 77.
- CA-reviewed
- Rs 65 + GST govt fee
- Lifetime validity
- TRACES registered
Reviewed by CA & CS Team · Regikart | Last Updated: 28 May 2026
TAN registration is the Tax Deduction and Collection Account Number issued under Section 203A. Any business that deducts TDS or collects TCS must have one. Form 49B for about Rs 77, lifetime validity, Rs 10,000 penalty if ignored.
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 (via Protean / NSDL) |
|---|---|
| Governing law | Section 203A, Income Tax Act 1961 |
| Form | Form 49B on the Protean TIN portal |
| Government fee | Rs 65 plus GST (about Rs 77) |
| Validity | Lifetime; no renewal |
| Penalty | Rs 10,000 under Section 272BB |
| Format | AAAA99999A (10-character alphanumeric) |
Real outcomes for real deductors
Regikart got our TAN before our first payroll cycle and set up TRACES. We issued Form 16 on time in the very first year.
They picked the right AO code and the allotment came in 9 days. No rejection, no rework, no penalty risk.
We had a branch that was deducting tax separately. They mapped it correctly with its own TAN and we avoided a Section 272BB issue.
The foundation of TDS and TCS compliance
Mandatory before first TDS
A TAN must be in place before any TDS deduction; banks will not accept Challan 281 without it.
Avoid Section 272BB penalty
Failing to apply for or quote a TAN attracts a Rs 10,000 penalty for each such failure.
Enables TDS returns and Form 16
A TAN registered on TRACES is required to file quarterly returns and issue Form 16 / 16A / 27D.
Applies under both regimes
TDS and TAN obligations apply regardless of whether the payee has opted for Section 115BAC.
In plain language
The Tax Deduction and Collection Account Number used by a deductor.
The prescribed application form for a new TAN, filed on the Protean TIN portal.
The Assessing Officer code that maps the deductor to a jurisdiction in the application.
The challan used to deposit TDS and TCS, which carries the 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 therefore to hold a TAN, applies regardless of whether the payee has opted for the new tax regime under Section 115BAC. Apply for the TAN before making the first TDS-applicable payment.
- Employers deducting TDS on salary under Section 192.
- Businesses paying rent, professional fees or contractor payments above the prescribed limits, under Sections 194-I, 194J and 194C.
- Banks, companies, firms, government offices and any entity collecting TCS.
- Any branch or division that deducts tax independently and needs its own TAN.
TAN registration services we offer
AO code identification
We determine the correct AO code so the application is not rejected for jurisdiction errors.
Form 49B filing
We prepare and file the application on the Protean TIN portal end to end.
Fee and acknowledgement
We handle the Rs 65 plus GST payment and the signed acknowledgement where required.
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 Protean TIN portal
Open the Protean TIN portal and select Online application for TAN, Form 49B.
- 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 Rs 65 plus GST fee online by net banking, debit card or credit card.
- 05
Verify the application
Verify the application by e-sign, or print and send the signed acknowledgement where required.
- 06
Receive TAN and TRACES
Receive the TAN allotment within 7 to 15 working days, 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
- No supporting documents are uploaded with Form 49B online
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 203A | Section 139A |
Transparent fees, no surprises
Government processing fee is Rs 65 plus GST (about Rs 77), non-refundable. Regikart professional fee covers AO code identification, filing and TRACES setup.
TAN Only
Just the new TAN allotment.
- AO code identification
- Form 49B 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 Challan 281 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 16 / 16A generation and delivery
- Section 234E late-fee prevention
| Service | Fee |
|---|---|
| Government processing fee (Form 49B) | Rs 65 plus GST (about Rs 77) |
| Regikart professional fee (new TAN) | On request |
| TAN plus TRACES registration | On request |
| TAN change or correction | On request |
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
A CA-led TAN filing partner
CA and CS led
Applications reviewed by qualified Chartered Accountants and Company Secretaries before filing.
Right AO code, first time
We identify the correct AO code so your Form 49B is not rejected for jurisdiction errors.
TRACES setup included
We register the TAN on TRACES so you can file returns and issue Form 16 / 16A immediately.
Pan-India service
Offices in Kolkata, Delhi, Gurugram and Pune; remote support across all states and UTs.
Fixed transparent pricing
Clear quotes for new TAN, TRACES setup and TDS retainers, with no hidden extras.
End-to-end TDS support
From application to quarterly returns and Form 16 issuance, all under one roof.
How we keep your TAN clean and compliant
Wrong AO code
An incorrect AO code is the most common rejection reason. We identify the right one before filing.
Applying too late
TDS deducted without a TAN cannot be deposited. 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 returns and issue Form 16.
Hand-off the paperwork, keep your TDS clean
| Aspect | Doing it yourself | With Regikart |
|---|---|---|
| AO code selection | Frequent rejection due to wrong code | 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 Challan 281 and returns |
| TRACES registration | Often missed; returns blocked | TRACES login set up after allotment |
| Form 16 / 16A | Issued late, with errors | Generated cleanly from TRACES |
| Penalty exposure | Section 272BB plus 234E late fees | Avoided through timely filing |
TAN under the Income Tax Act 1961
The TAN regime is governed by Section 203A. Quoting your TAN correctly avoids the Section 272BB penalty and the Section 234E late-filing fee on TDS returns.
- Section 203A, Income Tax Act 1961
Requires every TDS / TCS deductor to apply for a TAN and quote it on all statements, challans and certificates.
- Penalty under Section 272BB
Failure to apply for a TAN, or to quote it where required, attracts a penalty of Rs 10,000 for each such failure.
- Section 234E late fee
Late filing of a TDS return attracts a fee of Rs 200 per day, capped at the TDS amount.
- New tax regime (Section 115BAC)
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, Form 49B, validity, TAN vs PAN, timelines and the Section 272BB penalty.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →Build your TDS stack around your TAN
Apply before your first TDS payment
A TAN must be in place before you deduct your first rupee of TDS. Our CA team files Form 49B with the right AO code, sets up TRACES, and gets you ready for quarterly returns.
- Right AO code, first time
- TRACES login set up
- Form 16 / 16A ready
- Section 272BB risk avoided