TAN Registration — your TDS identity, set up right.

A Tax Deduction Account Number is the identifier that every person responsible for deducting tax at source (TDS) or collecting tax at source (TCS) must obtain before making the first deductible payment. Under Section 203A of the Income Tax Act, it is mandatory to quote TAN on all TDS returns, TDS certificates, TDS challans, and correspondence with the Income Tax Department relating to TDS. Failure to obtain a TAN, or quoting an incorrect TAN, attracts a penalty of Rs 10,000 under Section 272BB.

TAN is distinct from PAN. While PAN is the general tax identity for a taxpayer, TAN is specifically the identity used in the TDS system — for filing quarterly TDS returns (Forms 24Q, 26Q, 27Q, 27EQ), depositing TDS challans using ITNS 281, issuing Form 16 (for salary) and Form 16A (for non-salary payments), and responding to the Centralised Processing Cell for TDS (CPC-TDS). Every employer, every company making payments to vendors or professionals, and every individual making rent payments above Rs 50,000 per month to a non-company landlord is required to deduct TDS — and therefore requires a TAN.

NDS Advisors processes TAN applications for all categories of deductors — companies, firms, trusts, HUFs, individuals, and government deductors. We complete Form 49B with the correct details, submit through the authorised NSDL channel, and track the application to issuance. We also assist with TAN correction requests where existing TAN records carry errors.