FREQUENTLY ASKED QUESTIONS (FAQS)

The provisions of Section 203A of the Income-tax Act, 1961 require all persons who deduct or collect tax at source to apply for the allotment of TAN. The section also makes it mandatory to quote TAN in all TDS/TCS/Annual Information Returns, payment challans and certificates to be issued. If TAN is not quoted, TDS/TCS returns will not be accepted by TIN-Facilitation Centers (TIN-FCs) and challans for TDS/TCS payments will not be accepted by banks. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of Rs. 10,000.

All those persons who are required to deduct/collect tax at source on behalf of Income Tax Department are required to apply for and obtain TAN.

An application for allotment of TAN is to be filed in Form 49B and submitted to TIN-FC.

TAN is allotted by the Income-tax Department on the basis of the application submitted online at NSDL-TIN website or to TIN-FCs managed by NSDL. NSDL will intimate the TAN to the applicant at the address provided in the application.

You can inquire the status of your application by accessing NSDL-TIN website at the Status track option and quoting your unique 14-digit acknowledgement number after three days of your application.

In case duplicate TANs have been allotted, the TAN which has been used regularly should be continued to be used. The other TAN/s should be surrendered for cancellation using Form for Changes or Correction in TAN. You may also surrender your duplicate tan by writing a letter to your TDS Assessing Officer on a plain paper without depositing any fees but do not forget to take receipt of the letter for future reference if any required later on.