A Tax Deduction Account Number (TAN) is a 10-digit alphanumeric code issued by the Income Tax Department of India. It is mandatory for individuals or entities responsible for collecting or deducting tax at source (TDS/TCS) to obtain a TAN. Here’s a comprehensive guide on TAN:

1. Visit the Official Website: Go to www.tin-nsdl.com.
2. Select 'TAN': From the 'Services' dropdown menu, choose 'TAN.'
3. Apply Online: Click on 'Apply Online.'
4. New TAN Application: Select 'New TAN.'
5. Category of Deductors: Choose the appropriate category from the list.
6. Form 49B: You will be redirected to Form 49B. Fill out the form accurately.
7. Submit: Click 'Submit' after completing the form.
8. Acknowledgement: An acknowledgment screen will appear with a 14-digit acknowledgment number, applicant's name, status, contact details, payment details, and space for signature.
9. Print and Send: Save the acknowledgment, print it, and send it along with other required documents to:
   • Protean eGov Technologies Limited
   • 5th Floor, Mantri Sterling,
   • Plot No. 341, Survey No. 997/98,
   • Model Colony, Near Deep Bungalow Chowk,
   • Pune - 411016

• No documents are required for the TAN application itself. You only need to send the signed acknowledgment slip to the address mentioned above.

1. Visit the Official Website: Go to the Income Tax Department’s official website.
2. Know Your TAN: Click on 'Know Your TAN.'
3. TAN Search: Under 'TAN Search,' select 'Name.'
4. Category of Deductor: Choose the appropriate category.
5. State: Select your state.
6. Enter Details: Provide your name and registered mobile number.
7. OTP Verification: Click 'Continue' and enter the OTP sent to your registered mobile number.
8. Validation: Click 'Validate' to view your TAN details on the screen.

• Penalty: A penalty of ₹10,000 under Section 272BB(1) of the Income Tax Act for failure to quote TAN.
• Incorrect TAN: Same penalty applies for providing an incorrect TAN.

Additional consequences:

• TDS/TCS returns may not be accepted by TIN facilitation centers.
• Banks may refuse to accept challans for TDS/TCS payments.

1. What is a TAN card?
   • A TAN card is a 10-digit alphanumeric code required for individuals or entities responsible for TDS or TCS.
2. How can I apply for a new TAN online?
   • Visit www.tin-nsdl.com, select 'TAN' under 'Services,' click 'Apply Online,' and follow the steps provided.
3. Are any documents required for the TAN application?
   • No documents are required for a new TAN application, except for the signed acknowledgment slip.
4. What are the consequences of not quoting TAN?
   • Penalty of ₹10,000 under Section 272BB(1). Providing an incorrect TAN incurs the same penalty.
5. What happens if TAN is not quoted where required?
   • TDS/TCS returns may not be accepted, and banks may refuse to accept challans for TDS/TCS payments.
6. How much is the processing fee for a TAN application?
   • The processing fee is ₹65 (₹55 application charge + 18% GST).
7. What are the payment methods available for the TAN application?
   • Payment can be made via Net Banking, Cheque, Debit Card, Demand Draft, and Credit Card.
8. Can I check the status of my TAN card?
   • Yes, you can check the status of your TAN card application on the official website.
9. What information is displayed on the TAN application acknowledgment?
   • The acknowledgment includes a 14-digit acknowledgment number, applicant's name, status, contact details, payment details, and space for signature.
10. Can a PAN be used as a substitute for TAN?
    • No, a PAN cannot be substituted for a TAN. They are distinct identifiers and cannot be interchanged.

This guide provides a comprehensive overview of TAN, its application process, and its importance in tax-related matters.