What is TAN
number
TAN
Number is a 10 Digit Alphanumeric Number and is used as an abbreviation for Tax
Deduction and Collection Account Number. Every Assessee liable to deduct
TDS is required to apply for a TAN No. and shall quote this number in all TDS
Returns, TDS Payments and any other communication regarding TDS with the Income tax department.
As per
Section 203A of the Income Tax Act 1961, it is mandatory for all asseesee’s
liable to
deduct
TDS to quote this TAN Number in all communications regarding TDS with the
Income Tax Department and failure to do so attracts a penalty of Rs. 10,000. TDS Returns and
Payments would not be received by the Banks if TAN No. is not quoted.
How to
apply for TAN number
(a) An
applicant will fill Form 49B online and submit the form.
(b) If there are any errors, rectify them and
re-submit the form.
(c) A confirmation screen with all the data
filled by the applicant will be displayed.
(d) The applicant may either edit or confirm the
same.
Acknowledgment
(a) On confirmation, an acknowledgment screen
will be displayed. The acknowledgment consists of:
*
A unique 14-digit acknowledgment number
*
Status of applicant
*
Name of applicant
*
Contact details (address, e-mail and telephone number)
*
Payment details
*
Space for signature
(b) Applicant shall save and print this
acknowledgment.
(c) Signature / Left thumb impression should only
be within the box provided in the acknowledgment. In case of applicants other
than 'Individuals', the authorised signatory shall sign the acknowledgment and
affix the appropriate seal or stamp.
(d) Left hand Thumb impression, if used, should
be attested by a Magistrate or a Notary Public or Gazetted Officer, under
official seal and stamp.
Payment
(a) The fee for processing TAN application is
62.00 ( 55.00 application charge + 12.36% Service Tax).
(b) Payment can be made by
-
demand draft or
-
cheque or
-
credit card / debit card or
-
net banking
(c) Demand draft / cheque shall be in favor of
'NSDL - TIN'.
(d) Name of the applicant and the acknowledgment
number should be mentioned on the reverse of the demand draft / cheque.
(e) Demand draft shall be payable at Mumbai.
(f) Applicants making payment by cheque shall
deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the
country (except Dahej). The applicant shall mention TANNSDL on the deposit
slip. List of HDFC Bank Branches.
(g) Credit Card / Debit Card / Net Banking
payment
Facility
of making payment by credit card / debit card / net banking is not available
for below mentioned categories:
-
Central Government / State Government and
-
Statutory / Autonomous Bodies
Persons
authorised to make credit card / debit card / net banking payment for other
categories are as below:
|
Category of applicant
|
Authorized person whose credit card / debit card
/ net banking can be used for making the payment
|
|
Company/Branch/Division
of a company
|
Any
Director of the Company
|
|
Individual
(Sole Proprietorship) / Branch of individual business
|
Self
|
|
Hindu
Undivided Family (HUF)
|
Karta
|
|
Firm /
Branch of firm
|
Any
partner of the firm
|
|
Association
of Persons/Body of Individuals/ Association of Persons (Trusts)/Artificial
Juridical Person
|
Authorized
signatory covered under section 140 of Income Tax Act, 1961
|
Applicants
making payment of application fee using credit card / debit card will be
charged an additional charge of up to 2% (plus applicable taxes) of application
fee by the bank providing payment gateway facility.
Applicants
making payment through Net Banking facility will be charged an additional
surcharge of 4.00 + service tax for payment gateway facility.
On
successful payment by credit card / debit card / net banking an acknowledgment
will be displayed. Applicant shall save and print the acknowledgment and send
to NSDL as mentioned in section 'Submission of Documents' below.
Submission of Documents
(a) The
acknowledgment duly signed, along with demand draft, if any, shall be sent to
NSDL at
NSDL e-Governance Infrastructure Limited,
5th floor, Mantri Sterling,
Plot No. 341, Survey No. 997/8,
Model Colony,
Near Deep Bungalow Chowk,
Pune - 411016
(b) Superscribe the envelope with 'APPLICATION
FOR TAN - Acknowledgment Number' (e.g. 'APPLICATION TAN - 88301020000254').
(c) Your acknowledgment and demand draft, if any,
should reach NSDL within 15 days from the date of online application.
(d) Application will be processed only on receipt
of duly signed acknowledgment and realisation of payment.
