Obtain a new Tax Deduction and Collection Account Number (TAN) with expert assistance. End-to-end support for TAN allotment in accordance with the Income-tax Act, 2025.
TAN - Tax Deduction and Collection Account Number is a unique 10-digit alphanumeric number issued by the Income Tax Department to persons responsible for deducting tax at source or collecting tax at source.
TAN is required to be quoted in prescribed TDS and TCS challans returns certificates statements and other communications or documents relating to tax deduction or collection.
Under the Income-tax Act, 2025, the requirement relating to TAN is governed by Section 397. The Income Tax Department states that persons responsible for deducting or collecting tax at source or filing TDS/TCS statements or issuing TDS/TCS certificates should apply for TAN.
TAN is generally required by a person or entity that is responsible for:
TAN is linked to the deductor or collector rather than being a tax registration based on turnover.
TAN may be required by various types of entities depending on their TDS or TCS obligations including:
For fresh TAN applications under the new income-tax framework the prescribed forms are:
Form 134 - Application for allotment of TAN for Government category.
Form 135 - Application for allotment of TAN for non-Government category.
These forms replaced the earlier Form 49B for fresh applications from 1 April 2026.
Existing TAN numbers are not required to be replaced merely because the Income-tax Act, 2025 came into force. Existing TANs continue to remain valid.
| Category | Threshold | Note |
|---|---|---|
| TAN Requirement | No general turnover threshold. | TAN is required where a person or entity is responsible for deducting tax at source or collecting tax at source and the applicable provisions require TAN. The requirement is based on the nature of the TDS or TCS obligation rather than a general turnover limit. |
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Application for allotment of TAN for Government category applicants through the prescribed Form 134.
Application for allotment of TAN for non-Government applicants through the prescribed Form 135.
Assistance for updating or correcting TAN-related particulars where the applicable procedure permits such correction.
Assistance with verification of existing TAN details where required for TDS or TCS compliance.
Determine whether the applicant requires a new TAN correction or another TAN-related service.
Collect and verify the required applicant and entity information.
Prepare the applicable TAN application using the prescribed form.
Submit the application through the applicable authorised channel.
The application is processed by the relevant authority subject to applicable verification requirements.
Share the TAN allotment details or applicable acknowledgement with the client after processing.
What's included:
Not included:
Failure to comply with TAN requirements can create TDS and TCS compliance issues.
A person required to comply with the TAN provisions but failing to comply may be liable to penalty under the applicable income-tax provisions.
Under Section 468 of the Income-tax Act, 2025 corresponding to the earlier Section 272BB framework, failure to comply with the TAN requirement may attract a penalty of ₹10,000 for each failure or default. The Income Tax Department's current penalty material confirms ₹10,000 for each failure or default relating to Section 203A under the earlier Act and the corresponding provision is mapped to Section 468 under the Income-tax Act, 2025.
Quoting an incorrect TAN in prescribed challans certificates statements or documents may result in a separate penalty where the applicable conditions are satisfied.
A penalty of ₹10,000 may apply for quoting a false tax deduction account number or tax collection account number in prescribed documents under the applicable provision.
Apply for a new PAN Card or update existing PAN details with expert assistance. Fast, accurate and hassle-free processing in compliance with the Income-tax Act, 2025.
Filing of ITR-3 for individuals and HUFs having income from business or profession and maintaining books of accounts, ensuring compliance with the Income-tax Act, 1961.
Hassle-free filing of ITR-4 (Sugam) for eligible taxpayers opting for the Presumptive Taxation Scheme under the Income-tax Act, 1961.
Timeline: 5 - 10 working days
Accurate and timely filing of quarterly TDS returns under the Income-tax Act, 1961. Ensure complete compliance with TDS provisions and avoid late filing fees, interest, and penalties.