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TAN Number Structure and Procedure to apply

TAN Number Structure and Procedure to apply

TAN or Tax Deduction and Collection Account Number is a 10 digit alpha numeric number required to be obtained by all persons who are responsible for deducting or collecting tax. However, a person who is required to deduct tax under section 194-IA can use PAN in place of TAN as he is not required to obtain TAN. Under Section 203A of the Income Tax Act, 1961, it is mandatory to quote Tax Deduction Account Number (TAN) allotted by the Income Tax Department (ITD) on all TDS returns.

The correct structure of TAN is as mentioned below:

  • TAN structure is as follows: AAAA99999A: First four characters are letters, next 5 numerals, last character letter.
  • Each tax deductor is uniquely identified by his TAN.
  • If the TAN does not follow the above structure, then the TAN will be shown invalid.
  • The first three characters represent the city or state where the TAN was issued. In the below table First three letter in TAN ‘BLR’ signifies that city in which TAN issued is Bangalore.
  • The fourth character of the TAN is the initial letter of the tax deductor. Which Means name of the Tax Deductor starts with this letter.
  • Next five characters are system generated numeric Numbers.
  • Last character  is Alphabetic Number which is also known as check digit which is also system generated.
B     L   RW3     9   5   6   7H
    
RCC Code : BangaloreFirst
Alphabet of
Organisation
Name
Numeric (5 places)Alpha­bet

Relevance of TAN

It is mandatory to quote TAN in following documents:

(a) TDS statements i.e. return

(b) Challans for payment of TDS

(c) TDS certificates

(d) Other documents as may be prescribed

Penalty

If a person fails to apply for TAN or failed to quote or quotes incorrect TAN in the above specified documents, a penalty of Rs. 10,000 shall be levied.

Procedure to obtain TAN

An application for allotment of TAN shall be made in duplicate in Form No. 49B at any TIN Facilitation Centers (TIN-FC). Addresses of TIN-FCs are available at NSDL-TIN website. Alternatively, one can apply for TAN online at the NSDL-TIN website.

Charges for obtaining a TAN

A fee of Rs. 55 + service tax (as applicable) should be paid as processing fee while submitting application for TAN.

TAN Number Structure and Procedure to apply

RULES UNDER COMPANIES ACT 2013

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