Structured Biiz

Tax Deduction / Collection Account Number (TAN)

Tax Deduction Account Number or Tax Collection Account Number ((commonly known as TAN) is a 10-digit alpha­numeric number issued by the Income-tax Department. It is required to be obtained by all persons who are responsible for deducting tax at source or who are required to collect tax at source.

Unlike PAN, a person can hold more than 1 TAN at a point in time. Different branches/ divisions of an entity can have separate TANs.

Exception – A person deducting tax under Section 194-IA, Section 194-IB or Section 194M are not be required to seek a TAN

Statements / documents where quoting of TAN is mandatory

  • Quarterly withholding tax returns;
  • Quarterly statements of taxes collected at source;
  • Statement of financial transactions or reportable accounts
  • Challans for payment of TDS/TCS
  • TDS/TCS certificates
  • Other documents as may be prescribed

Consequences of non-quoting of TAN

If a person fails to comply with the requirement of quoting TAN or furnishes the incorrect TAN, then the Assessing Officer may levy a penalty of Rs 10,000.

How are they structured?

The 10 characters of TAN are formed as follows:

  • The first three characters are alphabets representing the jurisdiction code of the TAN holder;
  • The fourth character represents the first alphabet of the name of the TAN holder;
  • The next five characters are a random sequence of numbers running from 00001 to 99999; and
  • Last character, i.e., the tenth character is an alphabetic check digit.

TAN Registration Service

TAN - Individual - Rs. 999/-

Click here

TAN - Firms / LLPs / Corporates - Rs. 1,599/-

Click here

Inclusive of Govt. Fees & GST