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All persons deducting the TDS needs TAN because without it Tax Collected at Source (TCS) or Tax Deducted at Source (TDS) returns are not accepted by TIN facilitation centres. It should also be noted that banks also do not accept the challans for TDS/TCS payments if the deductor fails to quote the TAN number. Section 203A has also made it mandatory to quote TAN in the following documents:
If any person fails to obtain TAN then under section 272BB(1) a penalty of Rs. 10,000 will be imposed on the person. It should also be noted that Section 272BB(1A) charges a penalty of Rs. 10,000 on the persons who quote an incorrect TAN.
There are two different modes to apply for TAN. The first mode is Online paperless mode and the second mode is Offline.
Steps to apply for TAN Online:NSDL e - governance Infrastructure Limited,
5th floor,Mantri Sterling,
Plot No. 341, Survey No.997/8,
Model colony,
Near Deep Bunglow Chowk,
Pune-411016
The envelope should be superscribed as ‘APPLICATION FOR TAN-Acknowledgment Number’. (e.g. 'APPLICATION TAN - 88301020000244').?
Steps to apply for TAN Online - using Digital Signature Certificate
Steps to apply for TAN Offline:
Find TIN-FC from click here https://www.tin-nsdl.com/tin-facilities.html Download offline TAN application form from click here https://www.incometaxindia.gov.in/forms/income-tax%20rules/103120000000007919.pdf
The TAN Allotment application need not be accompanied by any documents.
However, if online mode is chosen, the acknowledgment generated on submission of form must be downloaded,signed and forwarded to NSDL by Post.
NSDL e - governance Infrastructure Limited,
5th floor,Mantri Sterling,
Plot No. 341, Survey No.997/8,
Model colony
,
Near Deep Bunglow Chowk,
Pune-411016
The envelope should be superscribed as ‘APPLICATION FOR TAN-Acknowledgment Number’. (e.g. 'APPLICATION TAN - 88301020000244').?
The payment fees can be processed by the following modes:
The application deductor can enquire about his TAN application status by accessing the NSDL-TIN website and clicking on the status track option. You can refer the link - https://tin.tin.nsdl.com/pantan/StatusTrack.html. The applicant needs to quote the 14-digit acknowledgement number after three days of his application. This facility can also be availed from the Income-Tax Department website.
Apart from tracking the TAN application online the applicant can alternatively contact the TAN Call centre (020-27218080) or send an SMS to 57575 to track its TAN Application status. (e.g. NSDLTAN to 57575)
If TAN has already been allotted and you later find that there has been some mistake which needs to be corrected then you can either
TAN application form can be submitted online or offline following the process described in the guide above.
Every person who is liable to deduct tax or collect the tax is required to obtain TAN except those required to deduct TDS under the following section
In all these three cases PAN can be quoted instead of TAN.
Ans. No, the TAN ones allotted can be used for all the different types of deductions. In case if the tax is being collected at source then also the same can be used.
Ans. Yes. In such a case, it is mandatory to give the following details clearly (whichever applicable) in the application for allotment of TAN - The name of the Division, location of branch, name of branch, designation of the person responsible for deducting/collecting tax.
In case if duplicate TAN has been allotted, then the applicant should generate an application for cancellation of the TAN which has not been used. TAN cancellation application can be processed from Form for Changes or Correction in TAN which can be downloaded from the NSDL website ( https://www.tin-nsdl.com ). TIN Facilitation Centres also provide applications for the same.
The amount which is charged for processing the application for TAN is INR 65.00 (55.00 application charges + 18 % Goods and Services Tax). This amount is non-refundable, in case the application gets rejected. A DD/Cheque can also be drawn in favour of NSDL-TIN. Post submission of the form, the concerned department will verify the details. If the application is correct then the TAN details would be sent to the applicant’s address or a mail with the same details will be sent if the application was made online.
The acknowledgement consists of the following details:
You TAN application can be rejected due to the following reasons
In case your TAN application gets rejected you need to refill Form 49B. Make sure that the mistakes you made last time are not repeated.
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