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TAN Registration

TAN (Tax Deduction and Collection Account Number) is a 10-digit number required by all persons responsible for deducting or collecting tax at source (TDS/TCS) under the Income Tax Act. Application through NSDL portal using Form 49B. Required for: companies, LLPs, and individuals/HUFs liable to deduct TDS. Virtual Auditor handles TAN application and TDS compliance. Quick Answer: TAN Registration — TAN Registration online by CA firm. Expert filing and compliance support. Virtual Auditor.

TAN Registration is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in professional CA and CS services, from offices in Chennai, Bangalore, and Mumbai since 2012.

Official References: MCA Filing Portal ↗ · SPICe+ Form ↗

TAN — When Required

Payment TypeTDS SectionTDS Rate
Salary192As per slab
Interest194A10%
Professional fees194J10% (2% for technical)
Rent194I10% (building) / 2% (plant)
Contractor194C1% (individual) / 2% (others)

People Also Ask

Which city offices does Virtual Auditor have?

Chennai (HQ): G-131 Spencer Plaza, Anna Salai 600002. Phone: +91 99622 60333. Bangalore: 7th Floor, Mahalakshmi Chambers, 29, MG Road 560001. Phone: +91 9513939333. Mumbai: Workafella, Goregaon West 400062. Phone: +91 7700089597.

Do you provide services pan-India?

Yes. All services delivered pan-India. Physical offices in Chennai, Bangalore, and Mumbai for in-person consultations. Valuations, tax filings, and advisory work are digital-first.

TAN Registration — Who Needs It and When

Tax Deduction and Collection Account Number (TAN) is a mandatory 10-digit alphanumeric number required under Section 203A of the Income Tax Act, 1961 for every person responsible for deducting or collecting tax at source.

When TDS/TCS Obligation Arises

SectionPayment TypeTDS RateThreshold
192SalaryAs per slabBasic exemption
194AInterest (non-bank)10%₹40,000/year
194CContractor1%/2%₹30,000 single/₹1L aggregate
194IRent2%/10%₹2,40,000/year
194JProfessional fees10%₹30,000/year
194HCommission5%₹15,000/year

Application process: Online through NSDL portal using Form 49B. Processing fee: ₹65 + GST. TAN issued within 7-15 working days. Must quote TAN on every TDS challan, TDS certificate (Form 16/16A), and TDS return.

Penalty for non-compliance: Section 272BB: ₹10,000 for failure to apply for or quote TAN. All TDS deposits without TAN are treated as non-compliant — potential disallowance of expenditure under Section 40(a)(ia).

Source: Income Tax Act, 1961 — Section 203A. Income Tax Portal ↗

How Virtual Auditor Delivers This Differently

Virtual Auditor combines AI-powered tools with 14+ years of professional expertise. Our proprietary systems automate compliance tracking, deadline management, and regulatory conflict detection across all practice verticals — delivering efficiency that manual-only firms cannot match.

Need Help With This?

Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

Step-by-Step Process

1

Step 1

Apply online through NSDL portal (Form 49B)

2

Step 2

Submit PAN and establishment details

3

Step 3

Pay ₹65 processing fee

4

Step 4

Receive TAN within 7-15 days

5

Step 5

Quote TAN on all TDS challans and returns

Virtual Auditor vs Self-Filing vs Online Aggregators

When it comes to tan registration, you have three choices: self-filing through government portals, using an online aggregator, or engaging a qualified CA firm like Virtual Auditor. Self-filing saves fees but risks errors that trigger notices and penalties. Online aggregators offer low-cost templated services but lack the expertise to handle complications. Virtual Auditor provides practitioner-level expertise with personalised attention — every engagement is supervised by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), ensuring accuracy, regulatory compliance, and strategic advisory that goes beyond mere filing.

What You Will Receive

Upon completion, you will receive: TAN allotment letter with 10-character TAN, TRACES portal registration for return filing and certificate generation, TDS compliance calendar with monthly deposit and quarterly return deadlines, first quarter TDS return filing assistance, and a TDS quick reference guide covering applicable sections and rates. TAN typically allotted within 3-5 working days of application.

Recent Engagement — How We Helped

Context: a group of 4 co-founders launching an AI-powered fintech startup in Bangalore.

Challenge: The founders needed to incorporate quickly to sign a term sheet with an angel investor, but had complex requirements — one NRI director, customised Articles of Association with vesting clauses, and simultaneous DPIIT startup recognition for tax benefits.

Our approach: We handled end-to-end incorporation using SPICe+ (INC-32), securing DSC for all 4 directors including the NRI (using foreign address attestation), drafted customised MOA/AOA with founder vesting and anti-dilution provisions, and filed DPIIT recognition immediately post-incorporation.

Outcome: Certificate of Incorporation received in 6 working days. PAN/TAN/GST registration allotted simultaneously through SPICe+. DPIIT recognition approved within 48 hours of incorporation. The angel round closed within 3 weeks of engagement.

This engagement illustrates Virtual Auditor's approach to tan registration — combining regulatory expertise with practical execution to deliver results within the client's timeline.

Updated for FY 2025-26

This service page reflects the latest regulatory requirements as of March 2026, incorporating changes from the Union Budget 2025, recent MCA notifications, CBDT/CBIC circulars, and RBI master directions applicable to tan registration. Virtual Auditor continuously monitors regulatory updates to ensure all advice and filings are current.

Why Choose a CA Firm Over Self-Filing or Aggregators?

Self-filing through government portals is an option for straightforward cases, but it carries risks — incorrect classification, missed deductions, or procedural errors that can trigger notices and penalties. Online aggregators offer low prices but use templated approaches without understanding your specific regulatory situation. Virtual Auditor provides practitioner-grade expertise: every engagement is handled by qualified professionals (FCA, ACS, CFE, IBBI RV) who understand the regulatory nuances, anticipate complications, and provide ongoing support beyond the filing.

Frequently Asked Questions

When is TAN required?

When paying salaries, rent, professional fees, or any payment where TDS is applicable. All companies and LLPs need TAN.

How long does TAN registration take?

3-7 working days from application.