Last updated: 10 November 2026
Quick Answer: To apply for a TAN (Tax Deduction and Collection Account Number), fill Form 135 online on Protean's TIN portal, the Income Tax Department's authorised agency (a government office uses Form 134). Pay the processing fee of ₹77 (₹65 plus 18% GST), send the signed acknowledgement with your proof documents, and the number is usually allotted in 7 to 15 working days.
In a situation where a business is required to make salary payments, make rent payments, pay contractor fees and make payment of commissions which exceed specified limits, tax has to be deducted at source and paid to the government. Though the actual process of deduction of tax at source is easy, it is necessary to obtain tax deduction account number or TAN. The procedure for obtaining TAN is very simple. The applicant fills Form 135 (Form 134 for a government office), which replaced Form 49B from 1 April 2026, and pays a small processing charge. Jaagruk Bharat is a private helpdesk which guides the client about this process and helps fill in the application form. However, it is always the Income Tax Department which issues the number, through its authorised agents.
TAN Application at a Glance
| Detail | What to know |
|---|---|
| What it is | TAN (Tax Deduction and Collection Account Number), a 10-character alphanumeric code |
| Form used | Form 135, or Form 134 for a government office (online or offline); these replaced Form 49B from 1 April 2026 |
| Where to apply | The authorised TIN portal or the income tax e-filing service |
| Processing fee | Typically ₹65 plus applicable Goods and Services Tax |
| Timeline | Usually 7 to 15 working days |
| Who needs it | Every person or business required to deduct or collect TDS or TCS |
How Do I Apply for a TAN Online?
Filling out the online form on the authorised TIN portal is generally quite simple. The entire process usually takes approximately fifteen minutes.
- Open the online TAN application form (Form 135, or Form 134 for a government office) on the authorised TIN portal.
- Select the correct category of deductor, such as company, firm, individual or proprietor.
- Fill in the business name, address, responsible person's details and contact information exactly as they appear on your records.
- Pay the processing fee of typically ₹65 plus applicable tax by debit card, credit card, net banking or demand draft.
- Submit the form and note the 14-digit acknowledgement number shown on screen.
- Print the acknowledgement, sign it, and send it with copies of your proof documents to Protean's Pune address shown on the portal so it arrives within 15 days, or apply with a digital signature certificate where offered.
What Happens After You Submit the Form?
The application can also be submitted through the official website of the Income Tax Department. Once the application is processed, the Income Tax Department issues the TAN and sends the email.
TAN vs PAN - What Is the Difference?
Permanent Account Number (PAN) and Tax Deduction Account Number (TAN) are two different codes given by the Income Tax Department of India. PAN is used to identify the tax payer who pays the tax and quoted while filing the income tax returns as well as in high-value transactions. TAN is used to identify the person who is making the tax deduction at source and is mentioned in the TDS returns, challans, and certificates.
| Point | TAN | PAN |
|---|---|---|
| Full form | Tax Deduction and Collection Account Number | Permanent Account Number |
| Purpose | Deducting or collecting TDS/TCS | Identifying the taxpayer |
| Who needs it | Deductors and collectors | Almost every taxpayer |
| Application form | Form 135 (Form 134 for a government office) | Form 93 for an Indian citizen, Form 94 for an Indian company, firm, LLP or other entity |
How Do I Apply for a PAN as Well?
With the aid of our guide on PAN, you will be able to understand the procedure for applying for a PAN for your enterprise or for yourself as an individual. If you already hold a PAN and only need to correct a detail on it, the routes are compared in private portal versus the government site for a PAN update.
Which Documents and Fees Are Needed?
Since the Income-tax Rules, 2026 came in, the TAN form needs proof documents even when you apply online. A business sends proof of identity, address and date of birth or incorporation (a company's certificate of incorporation, for example), and a government office sends a certificate from its PAO, ZAO, DTO or CDDO. The particulars about the expenses and inputs are listed below.
| Item | Requirement |
|---|---|
| Processing fee | Typically ₹65 plus applicable Goods and Services Tax |
| Payment modes | Debit card, credit card, net banking or demand draft |
| Business details | Legal name, category and full address |
| Responsible person | Name and designation of the person accountable for TDS |
| Contact details | Active email address and mobile number |
Which Details Should Match Your Other Registrations?
Make use of the same registered address and point of contact information as provided earlier when applying for any other registration so as to maintain continuity in ordinary registration process.
Who Must Have a TAN, and What Is the Penalty?
Any individual or entity engaged in deducting TDS or collecting TCS is required to have a Tax Deduction and Collection Account Number or TAN. It follows that all types of employers as well as firms and even many proprietors paying rent or fees over a prescribed limit must adhere to this requirement. This requirement has been necessitated due to introduction of Section 194T relating to payment to partners which has brought a number of firms and LLPs within the ambit of TDS as well as Required to go for TAN registration. From 1 April 2026 the same rule sits in section 393(3) of the Income-tax Act, 2025: 10% TDS once a partner's payments cross ₹20,000 in a year.
Where Must You Quote Your TAN?
After receiving a Tax Deduction Account Number (TAN), one must enter it on every TDS-related document such as challan and statement, just like the GST registration number is entered in tax invoices. Not applying for a TAN, or quoting a TAN you know is false, can lead to a penalty of ₹10,000 under section 468 of the Income-tax Act, 2025 (section 272BB of the 1961 Act before April 2026). You also can't deduct TDS properly without one, so it's best to apply for TAN at the earliest. More information may also be acquired by checking our latest news and guides on tax and finance.
How Do I Check My TAN Application Status?
The progress of the application can be followed via the authorised TIN portal, which provides the identification number assigned upon submission of the application.
- Open the TAN and PAN status tracking page on that portal.
- Select "TAN - New / Change Request" as the application type.
- Enter your 14-digit acknowledgement number and submit.
How Long Does the Status Take to Update?
Typically, after submission, it takes a few working days for the status update to be completed. After receiving the TAN allocation, you will get it via email and will be able to start using it to make TDS payments.
What If I Am Registering a New Business?
Launching your business involves the TAN application as one of the first registrations. Most small companies look for Udyam MSME registration first and then apply for GST and TAN while starting their payments and recruitment process. One can seek assistance in completing the application process for their business registrations and GST.
