How to Apply TAN Online & Offline in India | Step-by-Step Process (2025)

Introduction

If you are responsible for deducting or collecting tax at source (TDS/TCS) on behalf of the government, obtaining a Tax Deduction and Collection Account Number (TAN) is mandatory. TAN is a 10-digit alphanumeric number issued by the Income Tax Department and governed under Section 203A of the Income-tax Act, 1961.

This guide explains in detail how to apply TAN online and offline, applicable fees, required documents, and post-application steps.

What is TAN and Why is it Required?

TAN stands for Tax Deduction and Collection Account Number. It is required by:

• Employers deducting TDS on salaries

• Businesses deducting TDS on payments (rent, contractor, etc.)

• Sellers collecting TCS on specified transactions

Without TAN, the deductor cannot deposit TDS/TCS or file TDS returns, and penalties may apply.

Who Needs to Apply for TAN?

Entities who need to apply for TAN include:

• Companies

• Proprietorships and Partnership Firms

• Government Offices

• Societies and Trusts

• Individuals deducting TDS on rent or salary (if applicable)

Modes of Applying for TAN

You can apply for TAN in two ways:

1. Online through NSDL Portal (TIN-NSDL)

2. Offline by submitting Form 49B at a TIN-FC

Both processes are valid. However, online mode is faster and more convenient.

Documents Required for TAN Application

Interestingly, no supporting documents are required to apply for TAN. However, the following details must be correctly provided:

• Full name and address of the applicant

• Status of applicant (firm, individual, company, etc.)

• PAN (if applicable)

• Email ID and mobile number

• Nature of payment (e.g., salary, interest, etc.)

How to Apply for TAN Online (via NSDL)

Follow these steps to apply for TAN online:

Step 1: Visit the NSDL-TIN Website

Go to: https://tin.tin.nsdl.com/tan/index.html

Click on “Apply Online” under TAN services.

Step 2: Select Category

Choose the appropriate category of deductor (e.g., individual, company, firm, etc.) and click on “Select”.

Step 3: Fill Form 49B

You’ll be redirected to Form 49B, which needs to be filled carefully. Key fields:

• Name and Address

• Status (firm/individual)

• PAN (optional)

• Email and phone number

• AO Code (Area Code, Range Code, AO Type—available on portal)

• Nature of deduction

Once done, click “Submit”.

Step 4: Confirm Details

Review the entered details and confirm. After successful validation, a unique 14-digit acknowledgment number is generated.

Step 5: Pay the TAN Application Fee

The fee is ₹65 (₹55 + 18% GST). Payment options:

• Credit/Debit card

• Net Banking

• UPI

Step 6: Download and Print Acknowledgment

Print the acknowledgment form, sign it, and send it to the NSDL address mentioned on the form.

Note: Physical dispatch is mandatory even for online applications.

Step 7: Receive TAN Allotment

Once the acknowledgment is received and verified:

• TAN will be allotted within 7–15 working days.

• It will be sent by post and can also be verified online.

How to Apply TAN Offline (via TIN-FC)

If you prefer an offline method, here’s how:

1. Download Form 49B from the NSDL website

2. Fill the form manually

3. Submit it at your nearest TIN-Facilitation Center

4. Pay the application fee (₹65)

5. Receive an acknowledgment receipt

TAN will be dispatched to your postal address within 15–20 days.

Track TAN Application Status

You can track your TAN status online:

• Visit: https://tin.tin.nsdl.com/tan/StatusTrack.html

• Enter your acknowledgment number or name and date of birth

• The current status of application will be shown

TAN Format and Example

TAN is a 10-character alphanumeric code, formatted like:

DELJ12345A
Where:

• First 4 letters: Area code of jurisdiction

• Next 5 digits: Numeric code

• Last letter: Alphabetical check digit

Penalties for Not Applying TAN

Failure to apply for TAN when required attracts a penalty of ₹10,000 under Section 272BB.

Also, failure to quote TAN in TDS returns or challans can result in additional penalties.

Common Errors to Avoid

• Don’t mismatch PAN and TAN details

• Ensure correct AO Code selection

• Don’t forget to dispatch the signed acknowledgment form

• Keep payment confirmation handy in case of any query

Conclusion

Applying for TAN is a mandatory first step before deducting or collecting TDS/TCS. The process is simple, but it must be done carefully to avoid future compliance issues. Whether you choose the online or offline mode, accurate information, proper filing of Form 49B, and dispatch of acknowledgment are key to successful allotment.