TAN
NUMBER
Ø WHAT IS TAN
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.
Ø WHO MUST APPLY FOR TAN
All the persons who are required to deduct tax or
collect tax on behalf of Income Tax department are required to apply for and
obtain TAN.
Ø HOW TO APPLY FOR TAN
Application for TAN number can be made
online as well as offline. Procedure for the same is as follows-
a)
ONLINE
PROCEDURE
Procedure
for online application of TAN number is as follows-
2.
Select the category of the Deductor which
is at the bottom of the page.
3.
Select Assessing officer Code by using the
following link(https://tin.tin.nsdl.com/tan2/servlet/TanAOSearch)
Or by following link available there.
4.
Fee for processing TAN application can be
filled by the applicant by demand draft, Cheque, credit card, debit card or by
net banking. Demand draft or cheque shall be in favor of NSDL-TIN.
5.
Applicant should fill all the information
required correctly.
6.
After submitting the form, a confirmation
screen will be displaced. The applicant may either edit or confirm the same.
7.
On confirmation an acknowledgement will be
displayed. Applicant shall save and print the same.
8.
Signature / Left thumb impression should
only be within the box provided in the acknowledgment. In case of applicants
other than 'Individuals', the authorised signatory shall sign the
acknowledgment and affix the appropriate seal or stamp. In case Left hand Thumb
impression is used, it should be attested by a Magistrate or a Notary Public or
Gazetted Officer, under official seal and stamp.
9. Acknowledgement
duly signed, along with demand draft, if any, shall be sent to NSDL at
National Securities Depository Limited
3rd Floor, Sapphire Chambers,
Near Baner Telephone Exchange
Baner, Pune-411045.
10. Superscribe
the envelope with 'APPLICATION FOR TAN - Acknowledgment Number' (e.g.
'APPLICATION TAN - 88301020000244')
11. Your
acknowledgment and demand draft, if any, should reach NSDL within 15 days from
the date of online application
b) OFFLINE PROCEDURE
1.
Download form by navigating to following
link http://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/pdf/49B.PDF
2.
Fill the form in English in Block letters
and in Black Pen Only.
3. Submit
physical TAN Application to any TIN-Facilitation Center (TIN-FC) of NSDL
Ø CHANGE OR CORRECTION IN TAN DATA
1.
Application form should be used by the deductors
in case they want a Change or Correction in data associated with their TAN.
2.
Applicant should fill the form either physically
or online by following the above mentioned procedure.
3.
In case of physical filling form is available at
the following link (https://www.tin-nsdl.com/download/tan/TAN_CRF_22052012.pdf).
4.
In case of online filling form is available
at the following link(https://tin.tin.nsdl.com/tan/ChangeRequest.html).
Ø STATUS TRACK
The applicants may track the status of
their TAN application using 14 digit unique Acknowledgment Number after three
days of application using the status track facilityBy navigating to the following
path https://tin.tin.nsdl.com/tan/StatusTrack.html.
Alternatively, applicant may call TIN Call Centre on 020 – 2721 8080 to enquire
about the status of application. The status of the TAN application can also be
tracked by sending an SMS - NSDLTAN to 57575
Ø FAQ
Can
an assessee apply for more than one TAN number
In
case the applicant has already been allotted a ten digit alphanumeric TAN, it
will not apply again as having or using more than TAN is illegal. However,
different branches/divisions of a deductor/collector may apply for separate TAN
for each branch/Division. However, In case duplicate TANs
have been allotted, the TAN which has been used regularly should be continued
to be used. The other TAN/s should be surrendered for cancellation using 'Form
for Changes or Correction in TAN' which can be downloaded from NSDL-TIN website
or may be procured from TIN-FCs or other vendors
Can
applicant use thumb impression in acknowledgement for TAN.
In
case Left hand Thumb impression is used, it should be attested by a Magistrate
or a Notary Public or Gazetted Officer, under official seal and stamp
Can application for TAN be made on
plain paper.
No
application for TAN can only be made in Form 49B only.
What documents should be submitted
along with the TAN application.
No
documents are required to be submitted along with the TAN application. However,
where the application is made online, the acknowledgement generated should be
duly signed and be sent to the address mentioned in the foregoing content.
Is separate TAN required to be obtained for
purpose of Tax Collection At Source (TCS).
No
TAN number is for Tax deduction at Source (TDS) as well as for Tax Collection
at Source (TCS).
If there is change in address, should I
inform ITD or should I apply for new TAN
Change
of address within a jurisdiction does not change the TAN. However, it may
involve a change in the Assessing Officer. Such changes must, therefore, be
intimated to ITD so that the TAN database of ITD can be updated. In case of
change of address from one jurisdiction to other (e.g. address changes from
Bangalore to Mumbai) a new TAN needs to be applied for and previous TAN needs
to be surrendered on allotment of fresh TAN.
Where can I find the address of the
nearest TIN-FC.
Is it
necessary to apply for different TAN if the deductor has to deduct Tax from
different types of payments like Salary, Interest, Contractors payment etc.
No. TAN once allotted can be used for all
types of deduction and collection.
Can
branches of Companies/Branch have separate TANs.
Yes.
The name and location of branch or the designation of the person responsible
for deducting/collecting tax, whichever is applicable, should be clearly given
in the application for allotment of TAN.
Is individual/HUF is also required to
obtain TAN
Yes.
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