How to apply for TAN?
- TAN is allotted by the Income Tax Department
- Learn about two types of TAN applications
- Find out the documents required for TAN application
- Track TAN application status with acknowledgement number
When filing for Tax Deducted at Source (TDS) or Tax Collected at Source (TCS), quoting TAN is a pre-requisite. As a 10-digit alpha-numeric identifier for individuals or entities that deduct or collect tax at source, TAN helps in streamlining the deduction and collection of tax at source.
Who allots TAN?
The Income Tax Department allots TAN. On behalf of the Income Tax Department, TIN-NSDL and TIN facilitation centres furnish TAN to businesses/firms and individuals.
Types of TAN applications
TAN applications are of two types – application for allotment and application for change or correction.
1. Application for allotment of new TAN: The application can be made online on the NSDL-TIN website or downloaded to submit it offline. It asks for details like name, address, contact number, nationality, PAN, existing TAN etc. Applicants need to pay a TAN application processing fee of Rs 65 (Rs 55 as application charge + 18% GST).
2. Application for change or correction in TAN data for allotted TAN: The change or correction form requires details like the 10-digit TAN, category of the deductor, name, address, nationality, PAN, and TAN(s), if allotted. It also has rows to mention the changes/correction required. Applicants need to prove allotment of TAN by submitting TAN allotment letter issued by Income Tax Department or a print out of the TAN details. The fee charged for correction application is Rs63 (plus service tax, as applicable).
How to make an application for TAN allotment?
An application for allotment of TAN may either be made online or offline. A clearly written set of guidelines are available to make this process easier for the applicants.
1. Online Application: TAN application may conveniently be made online by visiting the NSDL-TIN website (www.tin-nsdl.com). An acknowledgement will appear on screen on confirmation of correct uploading of the TAN allotment application.
2. Offline application: If an applicant chooses the offline mode, s/he should visit the nearest TIN Facilitation Centre (TIN-FC) and submit the application in Form 49B in duplicate. The addresses of TIN-FC are given on the NSDL-TIN website.
Where can you get Form 49B?
To get Form 49B, you must follow these steps:
(a) Download it from the Income Tax Department website for free
(b) Collect it from a TIN Facilitation Centre (c) Print or Xerox it legibly and exactly in the format prescribed by the Income Tax Department
How to pay TAN application/correction fee?
When paying the TAN application or correction fee, here’s what you need to do:
(a) A demand draft made in favour of ‘NSDL-TIN’ and payable at Mumbai. The applicant needs to mention his/her name along with the unique 14-digit acknowledgement number on the reverse side of the demand draft.
(b) A local cheque made in favour of ‘NSDL-TIN’ that needs to be deposited with any branch of HDFC Bank. The applicant must not forget to write TANNSDL on the deposit slip.
(c) Credit card
(d) Debit card
(e) Net banking
In case an applicant chooses to pay the fee by credit/debit card, they will have to bear an additional charge of up to 2% (plus applicable taxes) of application fee. If net banking is chosen as a payment option, an additional amount (Rs. 4 + GST) will be charged.
What are documents to be submitted along with TAN application?
The TAN allotment application need not be accompanied by any documents. However, if online mode is chosen, the acknowledgement generated on submission of the form, needs to be downloaded, signed and forwarded to NSDL by post.