Registration & Licensing Practice Area

TAN Registration

Tax Deduction and Collection Account Number (TAN) registration.

Statutory Provisions & Governing Mandates

Act 2025
Statutory TAN Quoting Mandate
Section 395 / Section 203A
Act 2025
30% Expense Disallowance Shield
Section 38 [Old Sec 40(a)(ia)]
Act 2025
Chapter XIX Withholding Scope
Sections 392, 393(1) Sl. 1–21, 394

Practice OverviewView Statutory Rates

The Tax Deduction and Collection Account Number (TAN) is a unique 10-digit alphanumeric identifier issued by the Income Tax Department. It is an absolute statutory requirement for any entity responsible for deducting tax at source (TDS) or collecting tax at source (TCS) under Chapter XIX of the Income-tax Act, 2025 and 1961 Act.

Quoting the TAN is mandatory on all TDS returns, TDS payment challans, and TDS certificates (Form 16/16A). Without a TAN, a business cannot legally deduct tax, which can result in the disallowance of major business expenditures and penal interest.

Key Capabilities & Statutory Deliverables

Statutory Prerequisite

Securing a TAN is the first legal step for any business that crosses the threshold requiring them to deduct TDS on salaries (Section 392), professional fees (Section 393(1) Sl. 18/19), rent (Section 393(1) Sl. 13/14), or contracts (Section 393(1) Sl. 7).

Expense Disallowance Prevention

Failure to possess a TAN and deduct TDS results in a 30% statutory disallowance of related business expenses under direct tax laws, inflating your net tax liability.

Rapid Processing

We utilize our direct professional channels to execute the Form 49B application, ensuring rapid allotment of the TAN by the NSDL/Income Tax Department.

Correction & Modification

If there are errors in your existing TAN database or a change in the authorized signatory, we process TAN correction forms seamlessly.

Interactive Statutory Calculators

Simulate liabilities in real time under Income-tax Act, 2025 and prevailing tax frameworks.

Related Practice Areas

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TAN Registration

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