Under the Income-tax Act, every person making payment or crediting income of specified type to another person is required to deduct Tax at source at a specified percentage on the same (i.e. TDS). In some cases (E.g. in case of payments to contractors or professionals) tax is to be deducted at the time of making payment or at the time of credit, whichever is earlier, while in other cases (E.g. in case of salary paid to employees) tax is to be deducted at the time of payment. On similar lines every person receiving any specific types of income or debiting such specific type of income from another person is required to collect tax at source at a specified percentage on the same (i.e. TCS). The given tax is to be collected at the time of receipt or debiting the amount, whichever is earlier. Every such person shall apply to the Assessing Officer for allotment of a Tax Deduction and Collection Account Number (TAN) under section 397 of the Income-tax Act, 2025.
Under the Income-tax Law, it is mandatory to apply for and obtain TAN if an organization is liable to deduct tax or collect tax at source. TAN must be quoted in:
- all challans used for depositing the tax deducted or collected,
- all the certificates evidencing deduction or collection of such tax,
- all returns evidencing deduction or collection of such tax,
- all other documents as may be prescribed under the Rules.
Organizations required to deduct tax at source must obtain TAN by submitting Form 134 (for Gov. Entity) or Form 135 (for person other than a Gov. Entity), online or offline at a TIN-FC.
Online Application Procedure:
1. Visit https://tinpan.proteantech.in/services/tan/tan-introduction and select “New TAN (Form 134/135)”.
2. Select category of deductor or collector.
3. Complete mandatory fields.
4. System will indicate validation errors, if any.
5. Correct errors and resubmit.
6. Confirmation screen will appear if the form is error-free.
7. Edit if required.
8. Confirm submission.
9. Pay fees and download acknowledgement.
10. The acknowledgment duly signed, shall be sent to Protean (formerly NSDL e-Gov) along with requisite documents within 15 days from the date of online application at:
Protean e-Gov Technologies Limited,
4th floor, Sapphire Chambers, Near Axis Bank Baner,
Baner Road, Baner
Pune - 411045
The envelope should be superscribed as 'APPLICATION FOR TAN - Acknowledgment Number' (e.g. 'APPLICATION TAN - 88301020000244')
In accordance with the revised Income Tax Rules, 2026, following proof documents are mandatory:
Form 134 (Government Category): I. Certificate issued by PAO/ZAO/DTO/CDDO
Form 135 (Non-Government Category):
Kindly visit “https://tin.tin.proteantech.in/tan/Document_submitted_New_TAN.pdf” for the detailed list of accepted documents.
Possessing more than one TAN is illegal. However, organizations with multiple branches may obtain separate TANs for each branch.
