In this article, you will learn:
As you already know, Tax Deduction and Collection Account Number is a 10 digit alpha-numreric number that a person deduction or collecting tax needs to obtain.
Further, it is mandatory for such a deductor or collector to mention the TAN number allotted to him by the income tax department on all TDS and TCS statements like challans, returns, certificates etc.
It is not mandatory for all deductors or collectors to obtain TAN from ITD. There are certain persons who need not obtain TAN necessarily.
This article lets you know what is TAN application form 49B, guidelines to fill such a form and how to apply for TAN.
TAN Application Form 49B
Every deductor or collector who has never applied for TAN or does not have a TAN and wants to apply for the same first time, he needs to fill form 49B. However, a deductor or collector who needs to make changes or correction in the TAN data for the TAN number already allotted to him, he needs to fill up ‘Form for Changes or Correction in TAN Data for TAN Allotted Form’. You can download both these forms at tin-nsdl.com.
How to Apply for TAN?
There are two modes via which persons liable to deduct or collect tax at source can apply for TAN. One is online and the other is offline mode.
I. Online Mode
Visit tin-nsdl Website
In order to apply for TAN Online, you need to visit tin-nsdl.com.
Choose TAN Under Services
After visiting the tin-nsdl website, you would be directed to the homepage of the website. On the homepage under ‘Services’ tab, select TAN from the drop-down.
Select Apply Online for New TAN
Once you choose “TAN” under “Services” Tab, you would be directed to ‘TAN Online Page’. On the left side of the page, there are various categories under ‘TAN’. Select ‘Apply Online under ‘TAN’ and then choose ‘New TAN’ from the drop-down.
Apply For New TAN
On choosing the ‘New TAN’ option in the above step, the guidelines for ‘Online Application for TAN ( Form 49B)’ page would get displayed.
Now, towards the end of this page, two fields are displayed:
- Apply for New TAN
- Apply for New TAN (for DSC Users)
Depending upon the case, you need to choose the category of deductors from the drop-down list in the requisite field. These include Individual/HUF, company, Central/State Government/Local Authority etc.
After choosing the category of deductors, click ‘Select’ from the drop-down.
Fill Form 49B
Once you click ‘Select’ in the above step, you would be directed to the online version of Form 49B. Fill all the details given in Form 49B and click submit. If there are any errors, rectify the same as re-submit the form. Once you submit the form a confirmation screen would be displayed that would reflect all the details filled by you. You can either confirm the details or edit the same if required.
Generation of Acknowledgement
Once you confirm all the details as mentioned in the above step, your screen will display an acknowledgement. This acknowledgement would consist of the following details:
- a unique 14 digit acknowledgement number
- status of the applicant
- name of the applicant
- contact details like address, email and telephone number
- payment details
- space for signature
Save and Print Acknowledgement
The moment the acknowledgement screen gets displayed with all the details mentioned in the above step you simply need to save and get this acknowledgement printed.
Next, you need to put your signatures of left thumb impression within the box provided in the acknowledgement.
However, if your status is other than ‘individual’, then your authorized signatory will have to sign the acknowledgement.
Furthermore, if you had used the left hand thumb impression on the acknowledgement, then such an acknowledgement must ne attested by a magistrate or a notary public or a gazetted officer under the official seal and stamp.
Make Payment of Fees
Remember that you would be allowed to save and print the acknowledgement as mentioned in the above step only when you successfully make payment towards NSDL fees. Accordingly, NSDL charges Rs. 65 for processing TAN application. This includes Rs. 55 towards application charge plus 18% GST on such a charge. Furthermore, you can make payment towards the fess via any of the following modes:
- Demand Draft or
- Cheque or
- Debit/Credit Card or
- Net Banking
Please note that the demand draft or cheque must be in favor of ‘NSDL-TIN’. In addition to this, you also need to mention your name and the acknowledgement number on the back of the cheque or demand draft.
In case you make payment via demand draft, then it shall be payable at Mumbai. However, if you are making payment through cheque then you need to deposit the cheque with any HDFC bank branch across the country except Dahej.
In addition to this, you need to mention TANNSDL on the deposit slip. But if you choose to make payment via debit card or credit card or net banking then you need to know that such a facility is not available for the following category of persons/entities:
- Central government or State government and
- Statutory or autonomous bodies
However, the following categories of persons are authorized to make payment via debit card or credit card or net banking.
|Category of Applicant||Authorized Persons|
|Company/Branch/Division of a company||Any Director of the Company|
|Individual (Sole Proprietorship) / Branch of individual business||Self|
|Hindu Undivided Family (HUF)||Karta|
|Firm / Branch of firm||Any partner of the firm|
|Association of Persons/Body of Individuals/ Association of Persons (Trusts)/Artificial Juridical Person||Authorized signatory covered under section 140 of Income Tax Act, 1961|
It is important to note that persons making payment towards application fees through debit or credit card would be charged an additional fees of up to 2% (plus applicable taxes) of the application fees.
Such an additional fee would be charged by the bank providing payment gateway facility. However, if you make payment of the application fees through net banking facility then you would be charged an additional surcharge of Rs. 4 plus GST for payment gateway facility.
Submit Acknowledgement to NSDL
Once you successfully make the payment of application fee via debit card, credit card or net banking, the screen will display your acknowledgement. You need to save and print this acknowledgement.
Then, on the printed acknowledgement letter you need to put your signatures and send it to NSDL at the below mentioned address.
However, if you choose to make the payment of fees via demand draft, then such a draft should also be sent along with the acknowledgement to the NSDL at the below mentioned address.
NSDL e-Governance Infrastructure Limited,
5th floor, Mantri Sterling,
Plot No. 341, Survey No. 997/8,
Near Deep Bungalow Chowk,
Pune – 411016
In addition to this, you need to write the following words on the top of the envelope:
‘APPLICATION FOR TAN – Acknowledgement Number’
For example, ‘APPLICATION TAN – 88301020000244’
Please note that your acknowledgement as well as the demand draft would reach NSDL within 15 days from the date of online application. Thus, you application will be processed only when the NSDL receives your signed acknowledgement as well as the payment of the fees.
Contact NSDL in Case of any Further Information
In case you need more information, you cn contact NSDL at the following sources:
- Call PAN/TDS Call Centre at 020 – 27218080; Fax: 020 – 27218081
- e-mail us at: email@example.com
- SMS NSDLTAN <space> Acknowledgement No. & send to 57575 to obtain application status
- Write to: NSDL e-Governance Infrastructure Limited, 5th floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune – 411016
Persons liable to collect or deduct tax at source need to make an application for the allotment of TAN in Form 49B in duplicate. Form 49B is free and can be downloaded from either tin-nsdl.com or incometaxindia.gov.in.
Further, this needs to be submitted to any TIN-FC, that is, TIN Facilitation Centres. You can search for the Facilitation Centres near your location at tin-nsdl/tin-facilities.
In addition to this, legible photo copies of Form 49B are also allowed to be used for making an application to obtain TAN.
In case, the applicant is a company which is not registered under the Companies Act, 2013, such an application for the allotment of TAN needs to be made in Form No. INC-32 (Open SPICe) as per section 7(1) of Companies Act for the incorporation of the Company.
Guidelines for Filling Form 49B
Fill Form in English
The details in form 49B must be filled only in English and in capital letters.
Provision for Thumb Impression
In case you use your left hand thumb impression for signing the application form, you must get attested by a magistrate or a notary public or a gazetted officer under official seal and stamp.
The deductor or collector needs to provide the details of the assessing officer (TDS/TCS). These details can be obtained from the income tax office.
Furthermore, the deductor collector must also fill area code, AO type, range code and AO number in the requisite fields of the application form.
Mention the Designation
It is mandatory for the deductor or collector to mention ‘designation of the person responsible for making payment/collecting tax’ in the requisite field wherever applicable.
Fill Name Based on Category
There are ‘h’ different categories of persons who can fill up the application form. You need to fill up the details regarding name in only one of the fields from 1(a) to 1(h) depending upon the category of persons you belong to. In case you fill details in more than one category then your application form would be rejected.
Address Must be Indian
It is important to note that the deductor or collector should mention the address of the location where tax is being deducted. Furthermore, it is mandatory for him to mention at least two details out of the four following details:
- Flat/door/block number
- Name of premises/building/village
- Road/street/lane/post office
- Area/locality/taluka/sub – division
But, the following details need to be filled up mandatorily by the deductor or collector.
- State/union territory
- PIN Code
Furthermore, the deductor or collector should not mention a foreign address. That is the address should only be Indian.
Code for Telephone Number and Email ID
In case you mention your telephone number the you need to mention your STD code necessarily. And in case of a mobile number, you must use the country code in the STD code field.
In case you mentioned WLL mobile number, then STD code should be mentioned. Furthermore, it is advisable to mention your telephone number in the application form so that the responsible authority can contact you in case there is any error in the application form.
Also, mention your valid email ids in order to receive intimation about the status of your application form via email.
Nationality of Deductor or Collector
This filed should be filled up by all categories of deductor or collector mandatorily.
You need to mention your existing 10 digit PAN number allotted to you in the requisite filed. However, if you do not have a PAN number, you can leave this field blank.
Existing Tax Deduction/Collection Account Numbers (TAN)
As a deductor or collector if you have an existing TAN in old format, then you need to mention the same in the requisite fields.
No Multiple TAN Allowed
In case you have already been allotted the 10 digit alpha-numeric TAN, you should not apply again as having one or more TAN is illegal. However, as a deductor or collector if you have different branches or divisions, then you may apply for separate TAN for each of the branches or divisions.