TAN or Tax Deduction and Collection Account Number is a unique ten-digit alpha-numeric number required to be obtained by all persons who are responsible for deducting or collecting tax. it is mandatory to quote Tax Deduction Account Number (TAN)

Every person liable to deduct tax at source or collect tax at source is required to obtain TAN. However, a person required to deduct tax under section 194IA or section 194-IB or section 194M can use PAN in place of TAN as such person is not required to obtain TAN.

OFFLINE—An application for allotment of TAN is to be filed in Form 49B in duplicate and submitted to any TIN Facilitation Centres (TIN-FC). Addresses of TIN-FCs are available at NSDL-TIN website (https://www.tin-nsdl.com).

In case of an applicant, being a company which has not been registered under the Companies Act, 2013, the application for allotment of Tax Deduction Account Number may be made in Form No. SPICe (INC-32) specified under sub-section (1) of section 7 of the said Act for incorporation of the company.

ONLINE—Online application for TAN can be made from the NSDL-TIN website.

Addresses of the TIN FC are available at www.incometaxindia.gov.in or https://www.tin-nsdl.com.

The status of TAN application can he checked by using the "Track your PAN/TAN Application Status" from www.incometaxindia.gov.in or https://www.tin-nsdl.com.

Quoting of TAN is mandatory in TDS and TCS returns, whether filed in paper or electronic format. The returns, whether in paper or electronic format, will not be received in case TAN is not quoted.