Obtain a TAN when your entity starts deducting or collecting tax at source.
Jurisdiction
All of India
Who applies
Employers (individuals, companies, firms, HUFs, trusts, government entities) and any person required to deduct tax at source (TDS) or collect tax at source (TCS) under the Income Tax Act, 1961
Typical time
7–10 working days after online application submission; often allotted within 3–5 working days
Fee
₹65 (inclusive of GST) per application for Form 49B; no fee for online application via NSDL
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | PAN Card of the applicant (individual / authorised signatory) | Self-attested Copy | Mandatory identity proof; PAN is linked to TAN in the Income Tax Department database |
| 2 | Proof of identity of the applicant or authorised signatory | Self-attested Copy | Establish the identity of the person applying — Aadhaar, passport, voter ID, or driving licence accepted |
| 3 | Proof of address of the office / entity | Self-attested Copy | Required for the registered office address of the entity; utility bill, bank statement, or registration certificate accepted |
| 4 | Certificate of Incorporation / Partnership Deed / Trust Deed / Society Registration(optional)Required for companies, partnerships, trusts, and societies; not required for individuals | Self-attested Copy | Establishes the legal existence of the entity applying for TAN |
| 5 | Acknowledgement receipt of online Form 49B (if applying online)(optional)Required for online applicants — the signed acknowledgement must be submitted physically or DSC-signed | Download / Print | Printout of the online acknowledgement slip must be signed and couriered to NSDL / UTIITSL processing centre to complete the application |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Confirm that you are required to deduct or collect tax at source. Common triggers include: paying salary above the basic exemption limit, paying rent above ₹2.4 lakh per year to a landlord, making payments to contractors, paying professional fees, or collecting TCS on sale of goods above thresholds. Identify the name and address of the entity (individual, company, HUF, firm) for which TAN is being sought.
Visit the NSDL TAN application page at tin.tin.nsdl.com. Click 'Online Application for TAN (Form 49B)'. Select the 'Category of Deductors' (Company, Branch / Division of a Company, Individual, Hindu Undivided Family, Firm, Association of Persons, Body of Individuals, Artificial Juridical Person, Local Authority). Fill all mandatory fields: name of deductor, existing TAN (if any, to surrender), address, PAN, contact details, and the type of TDS/TCS activity. Verify all entries before submitting.
After filling Form 49B, pay the application fee of ₹65 (inclusive of GST) online using net banking, debit card, or credit card via the payment gateway on the NSDL portal. After successful payment, an acknowledgement slip with a 14-digit acknowledgement number is generated. Download and print this slip — it must be signed by the authorised signatory of the applicant and sent to NSDL.
Sign the printed acknowledgement slip in the signature box provided. Attach self-attested copies of supporting documents (proof of identity, proof of address, PAN card copy, and company incorporation certificate if applicable). Send the envelope by speed post or courier to: NSDL e-Governance Infrastructure Limited, 3rd Floor, Sapphire Chambers, Near Baner Telephone Exchange, Baner, Pune – 411045. Write 'APPLICATION FOR TAN — Acknowledgement No. [your number]' on the envelope. NSDL must receive the documents within 15 days of the online application date.
Track your TAN application status online at tin.tin.nsdl.com using the 14-digit acknowledgement number. Once the documents are verified by NSDL and the application is processed, TAN is allotted by the Income Tax Department. The TAN is communicated via email and SMS, and the physical TAN allotment letter is dispatched by India Post to the address provided in the application. TAN can also be verified or retrieved from the e-Filing portal of the Income Tax Department.
NSDL e-Governance Infrastructure Limited (authorised by Income Tax Department)
Steps 3–5 — processing the Form 49B application, verifying documents, and forwarding to the Income Tax Department for TAN allotment
Receives and verifies the Form 49B application and supporting documents, processes the fee, and coordinates TAN allotment with the Directorate of Income Tax (Systems).
Income Tax Department, Ministry of Finance
Step 5 — final TAN allotment
The Income Tax Department's systems process the verified application and generate a unique 10-character alphanumeric TAN for the deductor.
Fill and submit Form 49B online, pay the application fee, download acknowledgement, and track TAN application status.
Verify an existing TAN, file TDS returns after TAN is allotted, and check TAN details linked to a PAN.
Register as a deductor using the allotted TAN, file TDS/TCS statements, download Form 16/16A, and view TDS credit.
Holding multiple TANs for the same entity is a violation — it attracts a penalty of ₹10,000 under Section 272BB. If you have been issued a TAN already, do not apply again; retrieve the existing TAN using the 'Know Your TAN' feature on tin.tin.nsdl.com.
Selecting the wrong deductor category (e.g., 'Individual' instead of 'Company') is a common mistake; corrections require re-application, wasting time. Verify the legal constitution of the entity carefully before applying.
If the signed acknowledgement and documents are not received at the NSDL Pune office within 15 days of the online application, the application is liable to be rejected; you will need to re-apply and pay the fee again.
Quoting a wrong or absent TAN in a TDS payment challan or quarterly TDS return (Form 26Q, 24Q, 27Q) will result in a mismatch; such TDS credit will not appear in the deductee's Form 26AS and may cause disputes with employees or vendors.
One TAN per entity is sufficient — a company with multiple branches should quote the same TAN for all branches; however, TDS returns can be filed separately for each branch under the same TAN.
After receiving TAN, register on TRACES (tdscpc.gov.in) before filing TDS returns; without TRACES registration, TDS challans may not be properly matched and deductees will not receive Form 16/16A.