Form 49B · Income Tax Department, India
TAN Application, made simple: your complete 7-step guide
Every deductor needs a TAN before the first rupee of TDS is withheld. This TAN Application guide breaks Form 49B, the fee, and TRACES registration into seven plain steps — no jargon, no guesswork.
Start Here
What a TAN Application actually
gets you
TAN — Tax Deduction and Collection Account Number — is the 10-digit
alphanumeric ID the Income Tax Department issues to anyone who deducts
TDS or collects TCS. Without it, your TDS returns simply can't be filed.
Below is the full path, from checking whether you need one, to registering
it on TRACES once it arrives.
alphanumeric ID the Income Tax Department issues to anyone who deducts
TDS or collects TCS. Without it, your TDS returns simply can't be filed.
Below is the full path, from checking whether you need one, to registering
it on TRACES once it arrives.
On this page
1. Who actually needs a TAN Application
2. The 7-step TAN Application process
3. Choosing your applicant category
4. Official resources & related services
5. Frequently asked questions
Step 0
Check whether you need a TAN
Application at all
A TAN Application is required the moment you start deducting TDS
or collecting TCS — on salaries, rent above the threshold, professional
fees, contractor payments, or interest.
or collecting TCS — on salaries, rent above the threshold, professional
fees, contractor payments, or interest.
You need one
1. Employers paying salaries subject to TDS
2. Businesses paying rent above the specified limit
3. Companies paying contractors or professionals
4. Banks deducting TDS on interest payouts
You don't
1. Individuals buying property — use your PAN under Section 194-IA instead
2. Anyone with no TDS/TCS obligation at all
Good to know: holding more than one TAN is illegal. Skipping the TAN Application or failing to quote TAN on required documents draws a ₹10,000 penalty under Section 272BB.
The Process
The 7-step TAN Application,
start to finish
Whether you apply online through Protean (formerly NSDL) or offline at a TIN Facilitation Centre, every TAN Application follows the same seven checkpoints.
01
Pick online or offline
Apply online at tin.tin.nsdl.com/tan under "Online Application for TAN (Form 49B)," or download the form, fill it by hand, and submit it at your nearest TIN Facilitation Centre with the application fee. Online is faster and the route most applicants choose.
- Online
- Offline · TIN-FC
02
Select your applicant category
The fourth character of your eventual TAN is determined by this choice, so get it right before you start typing.
- C — Company
- P — Individual
- F — Firm
- H — HUF
- G — Government
03
Fill out Form 49B completely
Every field is mandatory, entered in English, capital letters only. You'll need the deductor's full name, an Indian address (overseas addresses aren't accepted), the organisation's PAN, contact details, the Assessing Officer code from your local income tax office, and the designation of the responsible person.
No supporting documents need to be attached to the form itself.
04
Pay the application fee
The standard fee is ₹65 (₹55 base plus 18% GST) for an online TAN Application, payable by card or net banking; offline applicants can pay by demand draft. A few sources list ₹77 inclusive of GST — always confirm the live figure on Protean's website before you pay.
05
Submit and save your acknowledgment
Submission generates a 14-digit acknowledgment number. Keep it safe — it's how you track your TAN Application afterwards, at tin.tin.nsdl.com under Status Track (available roughly three days after submission), or by phone on the TIN Call Centre, 020-27218080.
06
Receive your TAN
Once processed, the Income Tax Department issues your 10-digit alphanumeric TAN. It's valid for every kind of deduction or collection your organisation makes — one TAN, all payment types — though separate branches acting as independent deductors may each need their own.
07
Register on TRACES and the e-filing portal
A completed TAN Application isn't the finish line. Register the new TAN on TRACES (tdscpc.gov.in), then on incometax.gov.in under Register → Tax Deductor and Collector, validate the TAN, log in with PAN, and approve the registration under Worklist → Pending Actions. Only then can you file TDS returns.
The Process
Official resources & related SNR Tax Care services
A finished TAN Application is one piece of a larger compliance picture.
Here's where to go next.
Here's where to go next.
Official government resources
Official government resources
TAN Application — frequently asked questions
How long does a TAN Application take to process?
Most online applications are processed within 7–10 working days once the acknowledgment is generated, though timelines can shift during peak filing season.
Can one organisation hold more than one TAN?
No — holding multiple TANs is illegal. If your organisation has branches operating as independent deductors, each branch applies for its own separate TAN instead.
What happens if I don't complete a TAN Application?
Failing to apply, or failing to quote TAN on TDS/TCS returns, challans, and certificates, attracts a ₹10,000 penalty under Section 272BB.
Is TAN the same as PAN?
No. PAN identifies a taxpayer; TAN identifies a deductor or collector of tax. Property buyers deducting TDS under Section 194-IA use their PAN instead of applying for a TAN.