Last updated: 3 Nov 2026

Virtual Auditor

TAN Registration

Last updated: 3 Nov 2026

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.

What is TAN Registration?

TAN — When Required

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

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: ₹5,999 (professional fees only; govt fees and stamp duty extra) 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).

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Step-by-Step Process

    Step 1

    Apply online through NSDL portal (Form 49B)

      Step 2

      Submit PAN and establishment details

        Step 3

        Pay ₹65 processing fee

          Step 4

          Receive TAN within 7-15 days

            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.

            Updated for FY 2026-27

            This service page reflects the regulatory requirements as of November 2026, incorporating the Income-tax Act, 2025 (in force from 1 April 2026), the Finance Act, 2026, the GST notifications and circulars of October–November 2026, 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.
            What must be deducted, reported or corrected for these payments?
            It depends on the payment and the payee: salary, contractor payments, professional and technical fees, rent, purchase of goods, purchase of immovable property, and payments to non-residents each have their own rate and threshold (sections 192 to 195 of the 1961 Act; section 393 of the Income-tax Act, 2025 from 1 April 2026). For most payments, deduct when the amount is credited or paid, whichever is earlier; deposit the tax by the due date, file the quarterly statement (24Q for salary, 26Q for residents, 27Q for non-residents), and issue Form 16 or 16A. Short deduction, wrong PAN or late filing is corrected through a correction statement on TRACES. We map your payments, check rates and PANs, and file the returns and corrections.
            Which city offices does Virtual Auditor have?
            Chennai (HQ): G-131 Spencer Plaza, Anna Salai. Phone: +91 99622 60333. Bangalore: 7th Floor, Mahalakshmi Chambers, 29, MG Road. Phone: +91 95139 39333. Mumbai: Workafella, Goregaon West. Phone: +91 77000 89597.
            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.

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