TAN is the number you quote when you deduct tax at source and when you file TDS returns. A company usually receives TAN with incorporation. Proprietors, firms and others apply on Form 49B once they become liable to deduct — salary, rent above the threshold, contractor payments and similar.
Who this is for
- New deductors
- Firms that incorporated outside SPICe and never took a TAN
Documents usually needed
- PAN of the deductor
- Address and authorised person details
- Contact and business activity
How Digital Filings handles it
- Confirm a TAN is not already allotted.
- File Form 49B.
- Share the TAN allotment letter.
Timeline
Allotment is commonly about 7 to 15 working days.
Questions people ask
Can I deduct TDS without a TAN?
No. Obtain the TAN before the deduction, or as soon as liability starts, and quote it on the challan.
Official reference: Income tax portal. Always confirm the live rule on that portal.