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TAN
What is TAN?
TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number required to be obtained by all persons responsible for deducting or collecting tax under the Income Tax Act, 1961. It is mandatory for quoting TAN in TDS/TCS returns, payment challans, and certificates.
Who is required to apply for a TAN?
Any individual or entity required to deduct or collect tax at source (TDS/TCS) under the Income Tax Act must apply for a TAN. This includes employers, organizations making payments liable for TDS, and entities responsible for tax collection at the source.
Why is TAN necessary?
TAN is required for:
- Filing TDS/TCS returns.
- Issuing TDS/TCS certificates to the payees.
- Depositing TDS/TCS with the government.
Failure to quote TAN can lead to penalties and invalidation of returns or certificates.
What is a duplicate TAN?
A duplicate TAN arises when more than one TAN is inadvertently allotted to the same entity or person. This can happen due to multiple applications for TAN by mistake.
If duplicate TANs have been allotted, which TAN should be used?
In case of duplicate TANs, the deductor should use only the TAN that has been used for TDS returns and transactions previously. The other TAN(s) should be surrendered to avoid confusion.
What steps should be taken if a duplicate TAN has been issued by mistake?
If a duplicate TAN has been issued:
- File a TAN correction or surrender request with the Income Tax Department using Form for Changes or Correction in TAN Data.
- Retain and use only one TAN.
How can one apply for a TAN?
An application for TAN can be made:
- Online: Through the NSDL or Protean website.
- Offline: By submitting Form 49B at a TIN-FC (Tax Information Network Facilitation Centre).
Who is responsible for allotting TAN?
TAN is allotted by the Income Tax Department through its authorized agency, NSDL (now Protean eGov Technologies Limited).
Is it possible to apply for a TAN online?
Yes, TAN applications can be made online via the NSDL/Protean website. After submitting the form, the applicant receives an acknowledgment which can be used for tracking the application status.
Are government deductors required to apply for a TAN?
Yes, government deductors are also required to apply for a TAN to comply with TDS/TCS regulations.
If there are multiple Drawing and Disbursing Officers (DDOs), should each apply for a separate TAN?
Yes, each DDO is required to obtain a separate TAN if they are responsible for deducting or collecting tax at source.
Can branches of companies or banks have individual TANs?
Yes, separate TANs can be allotted to different branches if they are independently responsible for TDS/TCS.
Is it permissible to apply for TAN on plain paper?
No, TAN applications cannot be made on plain paper. Form 49B must be used for this purpose.
Can Form 49B be completed using a typewriter?
Yes, Form 49B can be filled using a typewriter, provided it is legible and adheres to the prescribed format.
What documents must be submitted with the TAN application?
No documents are required to be submitted along with the TAN application (Form 49B). However, the form must be completed accurately and submitted with the prescribed fee.
What happens if Form 49B is incomplete when submitted?
If Form 49B is incomplete or contains errors, the application may be rejected. The applicant will need to rectify the issues and resubmit the form.
What is the fee for submitting a TAN application?
The fee for applying for a TAN is ₹65 (₹55 application fee + ₹10 GST). This amount may vary based on updates from the Income Tax Department.
How will the deductor be informed about the newly allotted TAN?
Once the TAN application is processed, the TAN is communicated to the deductor through:
- An acknowledgment letter sent by post.
- Online tracking using the acknowledgment number.
How can a deductor find their TAN if they possess an old TAN or have applied for one but haven’t received it?
A deductor can search for their TAN using the TAN search facility on the NSDL/Protean website by providing the name and other relevant details.
Is it necessary to apply for different TANs for various types of tax deductions, such as for salary, interest, or commission payments?
No, a single TAN can be used for all types of tax deductions or collections by the same entity.
How can the status of a TAN application be checked?
The status of a TAN application can be checked online on the NSDL/Protean website using the acknowledgment number provided during application submission.
Can an e-TDS return be filed without a TAN or if a TAN has not yet been issued?
No, e-TDS returns cannot be filed without a valid TAN. The allotment of TAN is a prerequisite for filing TDS returns.
How can changes in address or other details linked to the allotted TAN be updated?
Changes in TAN details can be made by submitting a TAN correction request using the form for Changes or Correction in TAN Data, either online or offline at a TIN-FC.
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