TAN Registration Online: Get Your TAN Number Before You Deduct

A TAN is a 10-character alphanumeric number that identifies a person who deducts or collects tax at source. The Income Tax Department allots it once. You then use it for all TDS and TCS work for that entity or branch.

How a TAN is built

So a TAN looks like ABCD12345E. This is a made-up example, not a real number. The structure comes from the Income Tax Department's TAN page.

Where the law requires it

• From 1 April 2026: section 397 of the Income-tax Act, 2025 says every person deducting or collecting tax must apply for a TAN. Clause (b) says the TAN must be quoted in all challans, statements and certificates.
• Up to 31 March 2026: the same duty sat in section 203A of the Income-tax Act, 1961.
• Procedure: Rule 216 of the Income-tax Rules, 2026 sets the forms and time limit. It replaced Rule 114A of the Income-tax Rules, 1962.

Where you quote it

You enter your TAN on challan 281 when you pay TDS or TCS. You quote it in every quarterly statement, such as Form 138 for salary or Form 140 for other payments. It also appears on the certificates you give payees. The official FAQs say PAN cannot be quoted in place of TAN where TAN is required.

Every person who deducts tax at source or collects tax at source must get a TAN, unless a specific exemption applies. The test is the payment you make, not your size or business type.

Common cases that need a TAN

• Employers who deduct tax from salary under section 392 of the 2025 Act (old section 192).
• Companies and LLPs paying rent, contractors, professionals, commission or interest above the TDS limits in section 393.
• Partnership firms, including TDS on salary, interest or commission paid to partners.
• Proprietors and HUFs whose turnover in the previous tax year was above ₹1 crore (business) or ₹50 lakh (profession), when they make TDS payments to vendors.
• Trusts, societies, AOPs and co-operative societies making payments covered by TDS rules.
• Sellers who collect TCS under section 394, such as on scrap or motor vehicles above the limit.
• Anyone paying a non-resident a sum taxable in India, with one 2026 exception for property buyers explained below.
• Central and State Government offices and local authorities, which apply in Form 134.

Categories listed in the official FAQs

The official FAQs on Forms 134 and 135 list who uses Form 135: individuals, sole proprietorships, LLPs, firms, associations of persons, trusts, bodies of individuals, artificial juridical persons, HUFs, companies, statutory or autonomous bodies, and branches or divisions of these.

When the duty starts

The duty starts with your first deduction or collection. Even a single deduction in a year needs a TAN, unless you fall in an exempt category. A business that has staff but pays salary below the taxable limit may not deduct yet. It still needs a TAN once any TDS payment arises.

Some individuals and HUFs who deduct tax on one-off personal payments do not need a TAN. Section 397(1)(c) of the 2025 Act lists them. They deposit the tax with their PAN using Form 141, a challan-cum-statement.

Points to note

• The exemption covers only that transaction. If the same person also pays salary or contractors under other entries, a TAN is needed for those.
• Form 141 replaced the old Forms 26QB, 26QC, 26QD and 26QE. It is due within 30 days from the end of the month in which tax was deducted.
• Property bought from a non-resident before 1 October 2026 still needed a TAN. The relief came through the Finance Act, 2026 and the Income-tax (Fifth Amendment) Rules, 2026.

If you only need Form 141 for a property or rent payment, you do not need this service. Our TDS return filing team can file the Form 141 instead.

Use this table to answer the question in under a minute. Find your situation and read across.

Not sure where you fit? Share your payment details on a free first call and our expert will tell you in writing.

PAN identifies a taxpayer. TAN identifies a person who deducts or collects tax for the government. Most businesses need both, and they are not interchangeable.

Do not type your PAN where a challan asks for TAN. A challan paid under the wrong number does not link to your TDS statement, and the payee loses credit.

Government deductors use Form 134. Everyone else uses Form 135. Both replaced Form 49B from 1 April 2026. The official FAQs on Forms 134 and 135 list them as the forms earlier known as Form 49B.

Categories inside Form 135

Form 135 asks you to tick one category. Protean's instructions warn that ticking more than one leads to rejection. A company recorded as a firm, for example, then needs a correction later.

Details asked in both forms

• Name and address of the deductor or branch, in full
• TDS Assessing Officer code: area code, AO type, range code and AO number
• Details of the person responsible for deduction: full name, PAN, designation and contact number
• Email and phone for the allotment letter

For a company branch, the CIN is mandatory. For an HUF, the person responsible is the Karta.

For TAN registration you can apply online on the Protean (formerly NSDL) portal, offline at an authorised centre, or through the MCA portal when a company is incorporated. The official FAQs list all three routes.

1. Online through Protean

1. Open the Protean TAN application page and pick Form 134 or Form 135.
2. Fill in the form, fix any errors the system shows and confirm.
3. Pay the fee by net banking, card, cheque or demand draft.
4. Save the acknowledgement with its 14-digit number and sign it in the box.
5. Send the signed acknowledgement and document copies to Protean's office in Pune within 15 days.

Protean processes the application only after it receives the papers and the payment is realised.

2. Offline at a TIN Facilitation Centre or PAN centre

You fill in the form at an authorised centre, hand over the documents and pay the fee there. The centre uploads the data and gives you an acknowledgement. This suits people who cannot sign or send papers easily.

3. Through SPICe+ for a new company

A company being incorporated applies for PAN and TAN inside SPICe+ Part B (INC-32) on the MCA portal. The small PAN and TAN fees are part of the SPICe+ payment, and the TAN arrives with the Certificate of Incorporation. Rule 216(2) allows this kind of common application form when the Central Government notifies it. If you are still forming the company, see our private limited company registration service.

Which route we use

For most clients we file online with Protean. It is faster to track and keeps a clean record of what was submitted.

Non-government applicants must now attach proof of identity, proof of address and proof of date of birth or incorporation. Rule 216(5) ties these to the document list used for PAN in the Table under Rule 158(8). Before 2026, the online route needed almost no papers beyond the signed acknowledgement.

The table shows what we usually ask for, by type of applicant.

Also keep ready

• PAN, name, designation and mobile of the person responsible for TDS
• Email ID that will receive the allotment letter
• Branch name and full address, if the TAN is for a branch
• Board resolution or authority letter if someone else signs

Tips that avoid a rejection

• The name must match the PAN record exactly, including "Private Limited" or "LLP".
• Write the responsible person's full name. Protean's instructions do not allow abbreviations.
• A thumb impression must be attested by a Magistrate, Notary Public or Gazetted Officer.

We prepare and file your TAN registration application, track it with Protean and hand over your TAN with the portal set up. You approve each step.

1. Free first call: we check whether you need a TAN at all, or whether Form 141 with PAN is enough.
2. Check for an existing TAN: we search Know TAN Details so you do not end up with a duplicate.
3. Pick the form and category: Form 134 or 135, and the correct deductor category.
4. Find the TDS AO code: we match your address to the right TDS Assessing Officer code.
5. Document check: you send scans on WhatsApp or email. We match names with PAN and CIN records.
6. Filing: we fill in the form on Protean and share a draft for your approval.
7. Fee: the ₹77 government fee is paid on the portal at actual.
8. Acknowledgement: we prepare the 14-digit acknowledgement for signature and guide the dispatch to Pune within 15 days.
9. Tracking: we follow the status until the TAN is allotted, and reply to any query.
10. Handover: you get the allotment letter, your TAN and a short note on your first TDS due dates.

On our Standard plan we also register the TAN on the e-filing portal and TRACES. Need a DSC for the person responsible? Our digital signature certificate service can issue one.

Rule 216(4) says you must apply before you deduct or collect tax. If you did not, you must apply within 30 days after the end of the month in which you deducted or collected it.

How long each step takes

These are typical times for TAN registration, not official deadlines. Delays come from wrong categories, name mismatches and late dispatch of papers.

Worked example: the legal deadline vs the practical one

A proprietor in Ghaziabad with last year's turnover above ₹1 crore pays a contractor ₹40,000 on 10 June 2026 and deducts TDS.

• Legal deadline for TAN: 30 days after the end of June, so by 30 July 2026, under Rule 216(4).
• TDS deposit due: by 7 July 2026, through challan 281. The challan needs a TAN.
• Result: without a TAN by early July, the deposit is late. Interest under section 398 then runs at 1.5% a month or part of a month.

So the real deadline is your first deposit date, not the Rule 216 date. Apply as soon as you know a TDS payment is coming.

There are two separate costs: the fixed government processing fee and TaxCaller's professional fee. We keep them apart so you see each one.

Government side

Protean's page shows the ₹77 fee, and the official FAQs confirm it includes GST. Protean revised the fee to this level from 24 July 2023.

TaxCaller side

TaxCaller's fee for TAN registration starts at ₹499 + GST. Government fees are paid separately at actual. They are never added to our invoice.

• The first call is free, and you see the full cost before you say yes.
• Higher plans add e-filing and TRACES registration, and a later correction request.
• A change, correction or surrender request on its own is quoted on the first call.

• Stay legal: you meet section 397(1) and avoid the ₹10,000 penalty under section 468.
• Pay TDS on time: challan 281 needs a TAN, so an early TAN keeps you clear of late deposit interest.
• File statements: quarterly Forms 138, 140, 143 and 144 cannot be filed without a TAN.
• Payees get credit: employees and vendors see TDS in their tax records only after your statement is processed under your TAN.
• Issue certificates: Forms 130 and 131 (old Forms 16 and 16A) are generated from TRACES under your TAN.
• Fewer vendor disputes: vendors see their TDS credit only when you report it, so timely reporting avoids follow-up calls.
• Single number for TDS and TCS: the official FAQs say one TAN covers both.
• Lifetime use: a TAN has no renewal. It stays in use until you surrender it.

The cost is small, and the cost of not having one shows up fast, in interest, penalties and unhappy staff at Form 16 time.

Failing to apply for a TAN, or not quoting it, can draw a penalty of ₹10,000. From 1 April 2026 this falls under section 468 of the Income-tax Act, 2025, which replaced section 272BB of the 1961 Act.

Who levies it, and the reasonable cause defence

The Assessing Officer may impose the penalty. Section 470 of the 2025 Act lists section 468 among the provisions where no penalty is imposed if you prove reasonable cause for the failure. Keep a note of why a delay happened and what you did to fix it.

Old periods

Defaults for periods up to 31 March 2026 are handled under the 1961 Act framework, so section 272BB applies to them.

Knock-on costs

• Late deposit interest under section 398 if you cannot pay TDS for lack of a TAN.
• Late statement fee of ₹200 a day under section 427 if the quarterly return is delayed.
• Penalty of ₹10,000 to ₹1,00,000 under section 461 for not filing statements.

Our TDS return filing page explains these return-level charges in detail.

To change or correct TAN details, you file the TAN Change Request Form, officially the "Form for Changes or Correction in TAN data for TAN allotted", online on Protean. The same form is used to surrender a duplicate TAN.

What you can change

• Name of the deductor, for example after a company changes its name
• Address, phone and email
• Details of the person responsible for TDS
• Category, but only if it was wrongly recorded, such as a company shown as a firm

How a TAN correction works

1. Open the change request form and enter your existing TAN.
2. Tick the box beside each field you want to correct, and fill in the new details.
3. Pay the processing fee and save the acknowledgement.
4. Send the signed acknowledgement with supporting documents to Protean in Pune.
5. Track the status with the acknowledgement number until the update is done.

The official FAQs add that a submitted application cannot be edited. Errors are fixed through a correction request after the TAN is allotted. The steps above follow the Income Tax Department's Change Your TAN Data page.

Duplicate TAN surrender

Holding or using more than one TAN for the same deductor is illegal. If you have two, keep the one you use regularly and surrender the rest. In the change request form, the TAN you keep goes at the top. The TAN to be cancelled goes in the cancellation item, and it must differ from the one at the top.

Separate TANs for separate branches or divisions are allowed. Those are not duplicates.

After a correction

Check that the e-filing portal and TRACES show the updated details. Use the new name and address in your next TDS statement.

You can find any deductor's TAN, including your own, through Know TAN Details on the e-filing portal, without logging in. You need a mobile number for an OTP.

Know TAN Details, step by step

1. Open the income tax e-filing portal home page and click Know TAN Details.
2. Choose to search by name or by TAN.
3. Select the deductor's category and state.
4. Enter the name or TAN and your mobile number, then click Continue.
5. Enter the 6-digit OTP. It is valid for 15 minutes, with three attempts.
6. Click the deductor's name to see its TAN and Assessing Officer details.

These steps follow the Know TAN Details guide on the e-filing portal. Employees can use the same service to check their employer's TAN before filing a return.

Tracking a new application

• Use Protean's status track option with your 14-digit acknowledgement number, three or more days after applying.
• Send an SMS: PTNTAN, a space and the acknowledgement number, to 57575.
• Call Protean's TIN call centre on 020-27218080.

Lost your allotment letter?

The TAN is still valid. Use Know TAN Details to get the number again. Protean sends the allotment letter to the registered email address.

Once your TAN is allotted, register it on the income tax e-filing portal and on TRACES. You need both to file statements, see defaults and download TDS certificates.

e-filing portal registration

The official deductor registration guide lists two prerequisites: a valid and active TAN, and the PAN of the principal contact registered on the e-filing portal. You choose the deductor category, validate the TAN and enter the responsible person's details. Two OTPs go to the mobile and email. The registration completes after approval by the competent authority.

TRACES registration

If the TAN is not yet linked to TRACES, the portal asks you to register on TRACES first. TRACES asks for the token number of a TDS statement already filed and processed, with challan details from it. So many new deductors file their first statement through a TIN Facilitation Centre, then register on TRACES and the e-filing portal.

Your first-year TDS calendar

• Deposit TDS by the 7th of the next month. For March, the date is 30 April.
• File quarterly statements by 31 July, 31 October, 31 January and 31 May.
• Issue salary certificates in Form 130 by 15 June after the tax year.

Our TDS return filing service handles these quarterly statements once your TAN is active.

Most problems with TAN registration come from a short list of avoidable errors. We check each one before filing.

1. Applying when you already hold a TAN. This creates a duplicate, which is illegal. Search Know TAN Details first.
2. Ticking more than one category. Protean's instructions say this leads to rejection.
3. Wrong category. A company filed as a firm, or an LLP filed as a company. Fixing it later needs a correction request.
4. Name mismatch with PAN. "ABC Pvt Ltd" in one place and "ABC Private Limited" in another causes trouble.
5. Wrong TDS AO code. The application goes to the wrong jurisdiction.
6. Abbreviated names. The responsible person's name must be in full.
7. Missing CIN for a company branch. It is mandatory in Form 135.
8. Papers not sent within 15 days. Protean processes only after it receives the signed acknowledgement.
9. Unattested thumb impression. It needs a Magistrate, Notary Public or Gazetted Officer.
10. Using Form 49B or old guides. New applications from 1 April 2026 use Form 134 or 135.
11. Quoting PAN instead of TAN on challan 281. The payment does not link to your statement.
12. Getting a TAN you did not need. A salaried person paying rent only needs Form 141 with PAN.

2026 brought the biggest changes to TAN registration rules in years. Here is what is new, with the official reference for each.

1. New law from 1 April 2026. The Income-tax Act, 2025 replaced the 1961 Act. The TAN duty moved from section 203A to section 397(1).
2. New Rules. Rule 216 of the Income-tax Rules, 2026 replaced Rule 114A. It sets the forms, the authority and the time limit.
3. Two new forms. Form 134 (government) and Form 135 (others) replaced Form 49B. Protean reports that the new forms took effect on 1 April 2026.
4. Documents now required. Form 135 needs proof of identity, address and date of birth or incorporation, as per Rule 216(5).
5. More details of the person responsible. The forms ask for the full name, PAN, designation and contact number of the person responsible for TDS.
6. New penalty section. Section 468 replaced section 272BB. The penalty stays at ₹10,000 for not complying and for a false TAN.
7. One form for TAN-exempt payers. Form 141 replaced Forms 26QB, 26QC, 26QD and 26QE for property, rent, contract and VDA payments by exempt individuals and HUFs.
8. No TAN for property bought from an NRI. From 1 October 2026, a resident individual or HUF buying property from a non-resident deducts TDS with PAN in Form 141, Schedule E. The Finance Act, 2026 amended section 397(1)(c). The rules came through Notification No. 121/2026 (G.S.R. 830(E), 22 September 2026), the Income-tax (Fifth Amendment) Rules, 2026.
9. Fee unchanged. The online fee remains ₹77 including GST.

Old-period work stays under the old law. A default from before 1 April 2026 is judged under the 1961 Act and its rules.

A TAN is one registration in a chain. It lets you deduct and report tax, but it does not file anything by itself. Here is how it links to the rest.

• Income tax: TDS you deduct becomes the payee's tax credit. Your own return is a separate job, covered on our income tax filing page.
• TDS returns: after you get a TAN, quarterly statements follow. See TDS return filing.
• Staff and payroll: an employer with staff often needs PF as well. See PF registration and ESI registration.
• New companies: a company formed through SPICe+ gets its TAN with incorporation. See private limited company registration.
• GST: TAN is an income-tax number. GST needs its own registration. See GST registration.

If you only need the TAN today, this page covers it in full. If you are setting up a business, ask us on the first call which of these you need, and in what order.

• We check the need first. If Form 141 with PAN is enough, we say so instead of selling you a TAN.
• 2026-ready TAN registration. We file on Forms 134 and 135 and quote the 2025 Act sections, not the old ones.
• Clean records. Names, category and AO code are matched to PAN and CIN before filing.
• Clear fees. TaxCaller's fee + GST is quoted up front. The ₹77 government fee is paid at actual.
• Set-up, not just allotment. On the Standard plan we register your TAN on the e-filing portal and TRACES.
• Since 2018. We have handled tax and registration work from our Ghaziabad office and online across India.

Use our tax tools for TDS and interest calculations, or contact us to start.