TAN (Tax Deduction and Collection Account Number) is a unique 10-character alphanumeric number required by every person or entity responsible for deducting or collecting tax at source in India. Under Section 397(1)(a) of the Income Tax Act, 2025 (which replaced the Income Tax Act, 1961 with effect from 1 April 2026), every person who is required to deduct or collect tax must apply for allotment of a TAN to the Assessing Officer. TAN applications are processed by Protean eGov Technologies (formerly NSDL). Our CA-assisted TAN registration service handles the complete application process within 3-7 working days.
Any employer paying salaries and deducting TDS must obtain a TAN — applies to companies, firms, proprietorships, and government bodies.
Businesses deducting TDS on contractor payments, professional fees, rent, interest, or commission must obtain TAN before the first deduction.
Buyers of immovable property above the prescribed threshold must deduct TDS at the prescribed rate. Property TDS can be filed using the challan-cum-statement route without a separate TAN — we advise per your specific transaction.
Sellers required to collect TCS on specified goods or transactions must hold a TAN before filing TCS returns or issuing TCS certificates.
| Feature | TAN | PAN |
|---|---|---|
| Purpose | Identifies tax deductors and collectors | Identifies taxpayers |
| Required For | TDS/TCS returns, challans, certificates | ITR filing, financial transactions |
| Format | 10 characters (4 letters + 5 digits + 1 letter) | 10 characters (5 letters + 4 digits + 1 letter) |
| Application Form (from 1 Apr 2026) | Form 134 (Gov) / Form 135 (non-Gov) | Form 49A / 49AA |
| Validity | Lifetime — no renewal | Lifetime — no renewal |
| Governing Provision | Section 397(1)(a), Income Tax Act, 2025 | Income Tax Act, 2025 |
Our CA handles the complete TAN application process on the Protean (formerly NSDL) portal — from Assessing Officer (AO) code identification to Form 135 submission and TAN allotment.
Share your business name, PAN, registered address, contact details, and nature of business. For LLPs we also need the LLP registration number; for companies we need the CIN (both mandatory under Form 135). We identify the correct Assessing Officer (AO) code — Area Code, AO Type, Range Code, and AO Number — based on your jurisdiction.
We complete and submit Form 135 online at the Protean eGov portal (tin.tin.proteantech.in) with all mandatory details. The Government fee of ₹77 (₹65.50 + 18% GST) is paid online during submission. (Government entities apply via Form 134 instead — we handle either route.)
Upon submission, a 14-digit acknowledgement number is generated. The signed acknowledgement is dispatched to the Protean office for processing.
Protean processes the application and allots your unique 10-character TAN within 3-7 working days. The TAN allotment letter is dispatched to your registered address. TAN has lifetime validity — no renewal required. You can immediately use it for TDS/TCS payments, return filing, and certificate issuance.
While the TAN application process appears straightforward, incorrect AO code selection, mismatched PAN/LLP/CIN details, or wrong applicant category can lead to rejection or delays. Our qualified Chartered Accountant identifies the correct AO jurisdiction, confirms no duplicate TAN exists, completes Form 135 (or Form 134 for government entities) accurately, and ensures your TAN is allotted without errors — so you can begin TDS/TCS compliance from day one under the Income Tax Act, 2025.
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A TAN (Tax Deduction and Collection Account Number) is a unique 10-character alphanumeric number required by every person or entity responsible for deducting or collecting tax at source (TDS/TCS). Under Section 397(1)(a) of the Income Tax Act, 2025 (which replaced Section 203A of the 1961 Act with effect from 1 April 2026), anyone required to deduct or collect tax must apply for a TAN. It must be quoted on all TDS/TCS returns, challans and certificates. You can check section-wise rates and thresholds with our TDS calculator.
Any deductor must obtain a TAN before the first deduction — employers paying salary, businesses deducting TDS on rent, professional fees, contractor payments, interest or commission, property buyers deducting TDS above the prescribed threshold, and entities making payments to non-residents. Even a small business or startup with a single employee or contractor payment must obtain a TAN before it can begin TDS return filing compliance.
Under the Income Tax Act, 2025, Form 49B has been replaced for fresh applications filed on or after 1 April 2026: Form 134 — for Government entities (requiring an AIN), and Form 135 — for all non-Government entities (companies, LLPs, firms, individuals, trusts), requiring PAN plus CIN for companies / registration number for LLPs. Transitional: Form 49B may still apply for part of the year. Existing TANs allotted before 1 April 2026 remain valid — no re-application needed.
The TAN application fee is ₹65 + 18% GST = ₹77 total, paid online during submission. This is the standard processing fee; our professional charge covers correct AO-code selection, accurate form completion and confirming no duplicate TAN exists, so your application is allotted without rejection or delay.
A PAN (Permanent Account Number) identifies a taxpayer and is used for income-tax returns and financial transactions. A TAN identifies a tax deductor/collector and is used for TDS/TCS returns, challans and certificates. They are different numbers with different purposes — a business that both pays tax and deducts TDS needs both a PAN and a TAN. TAN is mandatory specifically for the deduction/collection role.
The application (Form 135 for non-Government, Form 134 for Government) is filed online on the Protean eGov portal (formerly NSDL) with all mandatory details. On submission, a 14-digit acknowledgement is generated; the signed acknowledgement is sent to Protean for processing, and the 10-character TAN is typically allotted within 3–7 working days, with the allotment letter dispatched to your registered address. We handle the full process and confirm correct AO jurisdiction.
No — a TAN has lifetime validity and needs no renewal. Once allotted it remains valid for the entity indefinitely. If your details change (name, address), you file a TAN correction/change request rather than a new application. You should never hold more than one TAN for the same deductor — duplicate TANs must be surrendered. We verify no duplicate exists at application.
Section 397(1)(a) requires the TAN to be quoted on all TDS/TCS returns, challans for tax deposited, and TDS/TCS certificates (Forms 130/131), and in related correspondence with the department. Quoting an incorrect TAN — or failing to quote it — can lead to processing errors and penalties. Once you have a TAN, you can proceed to TDS return filing for your deductions.
A business can apply for separate TANs for different branches or divisions if each independently deducts and deposits TDS — each branch quotes its own TAN on its returns and challans. Alternatively, a single TAN can be used centrally. The right structure depends on how your TDS function is organised; we advise on whether a single or multiple-TAN setup suits your operations.
Failure to apply for a TAN when required, or failing to quote it (or quoting an incorrect TAN) on returns/challans/certificates, can attract a penalty of ₹10,000. Since TDS cannot be deposited or returns filed without a valid TAN, operating without one effectively blocks your TDS compliance and exposes you to further default penalties. We ensure your TAN is allotted and correctly quoted from day one.
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