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 Type | TDS Section | TDS Rate |
|---|---|---|
| Salary | 192 | As per slab |
| Interest | 194A | 10% |
| Professional fees | 194J | 10% (2% for technical) |
| Rent | 194I | 10% (building) / 2% (plant) |
| Contractor | 194C | 1% (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
| Section | Payment Type | TDS Rate | Threshold |
|---|---|---|---|
| 192 | Salary | As per slab | Basic exemption |
| 194A | Interest (non-bank) | 10% | ₹40,000/year |
| 194C | Contractor | 1%/2% | ₹30,000 single/₹1L aggregate |
| 194I | Rent | 2%/10% | ₹2,40,000/year |
| 194J | Professional fees | 10% | ₹30,000/year |
| 194H | Commission | 5% | ₹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
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