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Form 49B Filing

TAN Registration

A TAN is mandatory under Section 203A for anyone who deducts or collects TDS/TCS. It's obtained once via Form 49B through the Protean (formerly NSDL) TIN portal, typically allotted within 7–15 working days for a ₹65 fee. Not having one, or quoting it incorrectly, costs a flat ₹10,000 penalty under Section 272BB.

Get My TAN

You Need a TAN Before You Deduct TDS, Not After

The moment your business starts paying rent, professional fees, contractor charges, or salary above the taxable threshold, you may be required to deduct TDS — and that requires a TAN, applied for through Form 49B, quoted on every challan and return that follows.

We prepare and file your Form 49B application and follow it through to allotment, so you're not scrambling for a TAN after a payment has already triggered the deduction obligation.

Businesses paying salary above the taxable threshold
Companies and LLPs making payments subject to TDS (rent, professional fees, contractor payments)
Proprietors and firms required to deduct TDS on specified payments
Anyone required to collect Tax Collected at Source (TCS)
TAN Registration
Form 49B, filed and tracked to allotment.
  • Form 49B preparation and filing
  • Application tracking through to allotment
  • Guidance on your first TDS deduction & deposit
  • TAN certificate handed over

Professional charges depend on your entity type — ask us for an exact quote.

Why It Matters

What a TAN Actually Controls

Mandatory Before You Deduct TDS

Section 203A requires every person responsible for deducting or collecting tax at source to quote a TAN on all TDS/TCS returns, payment challans, and certificates — you cannot deposit TDS or file a return without one.

One TAN, One Entity

A TAN is applied for once per deductor entity (not per branch, in most cases) via Form 49B, and stays valid indefinitely — there is no renewal requirement once issued.

Apply Before Your First Deduction Falls Due

The obligation to deduct TDS can arise from your very first qualifying payment — a rent or professional-fee payment above the threshold, for instance. Applying only after you've already missed a deduction creates compliance exposure that a timely TAN avoids.

Penalty for Not Having One

Failing to obtain a TAN when required, or quoting an incorrect TAN, attracts a penalty of ₹10,000 under Section 272BB — a one-time filing avoids a recurring risk.

Documents

What We Need From You

  • PAN of the applicant entity (business, firm, or individual deductor)
  • Proof of business address
  • Certificate of incorporation / partnership deed / registration certificate, as applicable
  • Authorised signatory's identity proof

Already have a TAN?

If you have a TAN but haven't started filing your quarterly TDS returns yet — or they've lapsed — see our TDS Return Filing service to get current.

Go to TDS Return Filing

Quick Reference

TAN Registration Facts at a Glance

Key figures every deductor should know — current as of 25 August 2026. Rules change by notification; verify against incometaxindia.gov.in before relying on these for a specific application.

Who needs a TAN
Section 203A requires anyone responsible for deducting or collecting TDS/TCS to hold a TAN and quote it on every TDS/TCS return, challan and certificate.
How to apply
Form 49B, filed online via the Protean (formerly NSDL eGov) TIN portal or through a facilitation centre. One TAN is applied for per deductor entity, not per branch.
Application fee
₹65 (₹55 application charge plus 18% GST), payable at the time of submission.
Processing time
3–7 working days for the online application to process; TAN is typically allotted and emailed within 7–15 working days overall.
Penalty for not having/quoting a TAN
₹10,000 under Section 272BB — for failing to obtain a TAN when required, or for quoting an incorrect one.
Validity
A TAN, once allotted, is valid indefinitely — there is no renewal requirement.

Last updated: 25 August 2026

Common Questions

TAN Registration — Frequently Asked Questions

Get Your TAN Before Your First Deduction

Tell us about your business and we'll confirm whether you need a TAN and get it filed.

Start My TAN Application