Do I need a TAN to deduct TDS, and how do I get one?
Category
Returns & due dates
Answered by
A CA firm
Bottom line
Yes — every deductor needs a TAN (apply in Form 49B online via Protean/NSDL), except for TDS on property (26QB) and rent under 194-IB, where PAN is used.A Tax Deduction and Collection Account Number (TAN) is mandatory for deducting and depositing TDS, and must be quoted on challans, returns and certificates. Apply online in Form 49B through the Protean (NSDL) portal.
The exceptions are TDS on purchase of immovable property (Form 26QB) and rent under Section 194-IB, where the deductor uses PAN instead of TAN. Failing to obtain a TAN attracts a penalty of ₹10,000.
General information for FY 2026-27 under the Income-tax Act 2025, not advice on your specific case. Verify against the latest law or ask a CA before acting.