TAN Registration & PAN for Firms and Companies
Every business that deducts or collects tax at source needs a TAN, a 10-character Tax Deduction and Collection Account Number, before it can deposit TDS or file a TDS return. From 1 April 2026 you apply in Form 135 under Section 397 of the Income-tax Act, 2025. Our TAN registration service also covers PAN for firms, LLPs, trusts and companies in the new Form 94.
What it is
TAN registration gives you the number that tracks the tax you cut from someone else’s payment. When you pay salary, rent, contractor bills or professional fees and deduct TDS, the challan, the quarterly TDS statement and the certificate you give the payee all carry your TAN. Without it, the bank will not accept your TDS deposit and the return will not upload.
The law is Section 397(1)(a) of the Income-tax Act, 2025, which replaced Section 203A of the 1961 Act from 1 April 2026. The application form is now Form 135 for non-government deductors and Form 134 for government offices, under Rule 216 of the Income-tax Rules, 2026. These replace Form 49B. You apply online through Protean, or through the MCA portal at incorporation.
PAN is a different number. It identifies the business for its own income tax, and a firm, LLP, trust or Indian company applies in Form 94 (earlier Form 49A). Most businesses need both.
Who it applies to
Companies and LLPs
New companies get PAN and TAN through SPICe+. Older companies, LLPs and branches that never applied, or lost track of their TAN, apply directly.
Partnership firms and proprietors
A firm needs its own PAN and TAN, separate from the partners. Think of a Faridabad auto-parts partnership hiring its first salaried accountant: from the first salary that crosses the TDS limit, it needs a TAN. A proprietor uses a personal PAN but still needs a TAN once the business deducts TDS.
Trusts, societies and others
Schools, NGOs, housing societies and AOPs that deduct TDS on staff or vendor payments. Government offices use Form 134 with their AIN.
Why it matters
Lets you deposit TDS
The TDS challan asks for TAN first. No TAN, no deposit, and late deposit means interest for every month or part of a month.
Lets you file TDS returns
Quarterly statements in Forms 138, 140 and 144 (old 24Q, 26Q and 27Q) are filed against your TAN. Our quarterly TDS return service picks up from here.
Gives your payees credit
Employees and vendors get credit for your TDS only when it is reported under a valid TAN.
Documents required
For TAN (Form 135)
- PAN of the business (mandatory)
- Proof of identity and proof of address
- Proof of date of incorporation or birth
- Name, designation and contact of the person responsible for TDS
For PAN of a firm or company (Form 94)
- Certificate of incorporation, LLP certificate or registration certificate
- Partnership deed or trust deed, where relevant
- Registered office address proof
- Details of the signatory partner or director
For signing online
- Valid DSC of the authorised signatory, or Aadhaar-based e-sign for individuals
- Working email and mobile number, since the allotment is sent by email
How it works
Check for an existing TAN
We search the e-filing portal’s Know TAN Details service, because duplicate TANs are common after a change of accountant.
Get PAN first if the business has none
TAN Form 135 needs the business PAN. A new firm or trust applies in Form 94; e-PAN is sent to your email.
File Form 135 and pay ₹77
We fill the form on Protean, match the name with PAN, pay the fee and sign with DSC.
Register TAN and set up TDS
TAN arrives by email. We register it on TRACES and the e-filing portal and line up your first TDS deposit.
TAN and PAN at a glance
| TAN | PAN | |
|---|---|---|
| Purpose | Tax you deduct or collect from others | Your own income and tax |
| Section (2025 Act) | Section 397 (was 203A) | Section 262 (was 139A) |
| Form for a business | Form 135 (was 49B) | Form 94 (was 49A) |
| Government fee | ₹77 incl. GST | ₹66 e-PAN; ₹107 with physical card in India |
| Penalty for default | ₹10,000 under Section 468 | Depends on the failure |
Timelines
When to apply
Section 397 says you apply within the time the rules prescribe. In practice, apply the week you know you will deduct, before the first salary or contractor bill goes out.
Allotment time
TAN is sent to your registered email on allotment. Incomplete applications are treated as invalid, so a name that does not match PAN or a missing signature sends you back to the start.
First TDS deadlines
TDS is deposited by the 7th of the next month (30 April for March). Quarterly returns are due 31 July, 31 October, 31 January and 31 May.
What happens if you skip TAN
₹10,000 penalty
Section 468 of the 2025 Act lets the Assessing Officer levy ₹10,000 for failing to apply for or quote TAN, and another ₹10,000 for quoting a number you know is false.
Interest on late TDS
Deducted tax but could not deposit it without TAN? Interest runs at 1.5% per month, and part of a month counts as a full month.
Expense disallowance
Payments where TDS was not deducted or deposited on time can lose 30% of the deduction in your own return.
Frequently asked questions
Which form is used for TAN application in 2026?
A non-government deductor applies in Form 135 under Section 397 of the Income-tax Act, 2025 and Rule 216 of the Income-tax Rules, 2026. Government offices use Form 134 with their AIN. Both replaced the old Form 49B from 1 April 2026. Old guides that still say 49B describe similar steps, but we file on the current form so nothing is rejected.
What is the government fee for TAN?
The fee for a TAN application is ₹77, including GST, as per the Income Tax Department’s FAQs on Forms 134 and 135. It is paid online while submitting the form. There is no annual renewal: once allotted, TAN stays valid for the life of the business, so this is a one-time cost.
Do I need TAN if I only pay rent or buy property?
Usually not. Section 397(1)(c) exempts certain deductors from TAN, including individuals who deduct TDS on buying immovable property and report it in the challan-cum-statement (Form 141). Older rules similarly kept TAN out for individuals paying rent above ₹50,000 a month. A business that deducts on salaries, contracts or professional fees, however, must have TAN. Tell us what you pay and we will confirm whether you need one.
Is TAN different from PAN?
Yes. PAN identifies you as a taxpayer for your own income under Section 262, while TAN under Section 397 is used only for tax you deduct or collect from others. A business with employees or contractors normally needs both. You cannot quote PAN in place of TAN on a TDS challan or return. We can apply for both together if your firm has neither.
Can the same TAN be used for TCS?
Yes. The Income Tax Department’s FAQ confirms the TAN allotted for TDS can also be used for TCS. So a Ballabgarh scrap dealer who starts collecting TCS on sales does not need a second number. The quarterly TCS statement is filed under the same TAN, alongside any TDS returns the business already files.
How does a new company get PAN and TAN?
A company incorporated through SPICe+ (Form INC-32) on the MCA portal gets its PAN and TAN with the certificate of incorporation, with no separate application. Firms, LLPs formed earlier and trusts apply directly: PAN in Form 94, then TAN in Form 135. If you cannot trace an older company’s TAN, we look it up before applying, so you do not end up with two.
What if I have two TANs by mistake?
Keep the one you have actually used for TDS deposits and returns, and surrender the other through the TAN change and correction process. Here is the catch: TDS already reported under the number you give up has to be sorted out first. Using two TANs splits your TDS records and confuses payee credits. It usually happens when a new accountant applies afresh. We trace both numbers, keep the right one and handle the surrender for you.
What is the penalty for not having TAN?
Section 468 of the Income-tax Act, 2025 allows a penalty of ₹10,000 for failing to comply with Section 397, which covers applying for and quoting TAN. A separate ₹10,000 applies to quoting a TAN you know is false. The bigger cost is interest on late TDS and disallowed expenses, which applying early avoids.
How do I correct the name or address on my TAN?
File a request for changes or correction in TAN data online through Protean, quoting the existing TAN and attaching proof of the change. The TAN itself does not change when the address or the responsible person changes. A firm that becomes a company, however, needs fresh PAN and TAN. We file the correction so your next TDS return matches.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Government fees: TAN (Form 134/135) ₹77 including GST; PAN for an Indian entity (Form 94) ₹66 for e-PAN or ₹107 with a physical card posted within India.
Ready to begin?
Send us your PAN and business details today and we will complete your TAN registration on the current Form 135.