TDS Registration

1. For Individuals

If an individual is applying for TAN:

PAN Card of the deductor (mandatory)
Identity proof (if PAN is not sufficient)
Address proof (like Aadhaar, passport, voter ID, driving license)
Contact details: phone number, email
2. For Companies, Firms, LLPs, Trusts, and Other Entities

PAN of the deductor entity (company, firm, trust, etc.)
Proof of incorporation or registration:
Companies → Certificate of Incorporation
LLP → LLP Agreement or Certificate of LLP Registration
Trusts → Trust Deed
Society → Society Registration Certificate
PAN of responsible person (director, partner, trustee, etc.)
Identity proof of responsible person (Aadhaar, passport, voter ID, etc.)
Address proof of entity and responsible person
Contact details: phone number, email
3. Other Supporting Details

Nature of business or deductor type (individual, company, government, etc.)
Category of deductor (e.g., company deducting TDS on salary, contractor payments, rent, etc.)

Step 1: Apply Online or Offline

·         Online: Through NSDL website (TAN portal).

·         Offline: Submit Form 49B at TIN-FC (Tax Information Network – Facilitation Center).

Step 2: Fill Form 49B

Information required:

·         Name of the deductor (person/entity deducting TDS)

·         Address and contact details

·         Type of deductor (individual, company, firm, etc.)

·         Details of responsible person (for non-individuals)

Step 3: Submit Form

·         Online submission generates an acknowledgment number.

·         If offline, submit form physically at TIN-FC.

Step 4: Receive TAN

·         TAN is a 10-digit alphanumeric number, e.g., TANABCDE1234F.

·         It’s usually sent by post or can be checked online.

Legally deduct TDS from payments

·       Deposit TDS with the government

·       File TDS returns

·       Issue TDS certificates to recipients

₹10,000 fine for not obtaining TAN
Interest and penalties for failing to deduct, deposit, or file TDS returns

1. Legal Compliance

TDS registration ensures you comply with the Income Tax Act.
Deducting TDS without TAN or failing to register is illegal and attracts penalties.
2. Avoid Penalties

Not having TAN or failing to deduct/deposit TDS can lead to:
₹10,000 fine for not obtaining TAN
Interest on late payments
Additional penalties under the Income Tax Act
3. Smooth TDS Deduction & Deposits

With TAN, you can deduct TDS legally from salaries, contractor payments, rent, professional fees, etc.
Helps in depositing TDS to the government without hassle.
4. Easier Filing of TDS Returns

TAN is mandatory for filing quarterly TDS returns (Forms 26Q, 26QB, 26QC, 27Q).
Ensures accurate reporting and avoids mismatch issues for deductees.
5. Issue TDS Certificates

Enables issuing Form 16 (salary) or Form 16A (other payments) to deductees.
Helps deductees claim tax credit against their income tax.
6. Credibility and Professionalism

TAN registration shows your business is tax-compliant, which improves credibility with:
Clients
Vendors
Financial institutions