TAN
TAN or Tax Deduction and Collection Account Number is again a 10 digit alphanumeric number required to be obtained by all persons who are responsible for deducting or collecting tax. Under Section 203A of the Income Tax Act, 1961, it is mandatory to quote Tax Deduction and Collection Account Number (TAN) allotted by the Income Tax Department (ITD) on all TDS returns.
Since last few years ITD has revised the structure of TAN. It is a unique 10 digit alphanumeric code. Accordingly, they have issued TAN in this new format to all existing TAN holders. To facilitate tax deductors find their new TAN, ITD has now introduced a search facility on their website (www. incometaxindia.gov.in).
Through this facility, the tax deductors can search their name with their old TAN to find the new TAN. Deductors are advised to find their new TAN from this site before it is incorporated in their e-TDS return file to avoid any inconvenience at the time of furnishing e-TDS return.
Types of TAN Applications
There are two types of TAN applications:
• Application for issuance of new TAN (Form 49B): This application form can be used if the deductor/ applicant has never applied for a TAN or does not have a TAN.
• Application for Change or Correction in TAN data for TAN Allotted.
Procedure to Apply
A deductor may either make an online application through this website or submit physical TAN Application to any TIN-Facilitation Center (TIN-FC) of NSDL.
Applicants should go through the instructions and guidelines provided in the application form before filling the form.
Where to get the Physical Application Forms
Applicants may obtain the application forms from TIN-FCs, any other vendors providing such forms or can freely download the same from the website.
Communication
These applications are digitized by NSDL and forwarded to ITD. ITD will issue the TAN which will be intimated to NSDL online. On the basis of this, NSDL will issue the TAN letter to the applicant.
Status track
The applicants may track the status of their TAN application using 14 digit unique Acknowledgment Number after three days of application using the status track facility. Alternatively, applicant may call TIN Call Centre on 020 – 2721 8080 to enquire about the status of their application. The status of the TAN application can also be tracked by sending an SMS – NSDLTAN to 57575
Fee
The processing fee for both the applications (new TAN and change request) is 65/- INR (including Goods and Services Tax).
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