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What are the documents required for TAN Registration

Shubhom Ghosh (CA Finalist)
6 days ago
2 min read

Updated: 5 days ago

Applying for a TAN Registration (Tax Deduction and Collection Account Number) is a crucial step for any individual or entity that is responsible for deducting or collecting tax at source in India. Issued by the Income Tax Department, TAN is mandatory for filing TDS/TCS returns and ensures that tax deductions are properly tracked and credited.

**What are the documents required for TAN Registration**

What is TAN Registration?

TAN Registration is the process of obtaining a 10-digit alphanumeric number issued by the Income Tax Department of India. This Tax Deduction and Collection Account Number (TAN) is mandatory for individuals or entities responsible for deducting or collecting tax at source. It must be quoted in all TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) returns, challans, and certificates.

Who is Required to Apply for TAN Registration?

TAN Registration is applicable to a wide range of entities and individuals, including:

Employers who deduct TDS from employees' salaries
Businesses making payments such as rent, commission, interest, etc., that are liable for TDS
E-commerce platforms deducting TDS from seller payments
Government departments and local authorities

Documents Required for TAN Registration

The documents required to apply for TAN vary slightly depending on the type of applicant. Below is a quick summary:

TAN Registration for Individuals/Sole Proprietors:

Copy of PAN card
Proof of identity (Aadhaar card, Passport, Voter ID)
Proof of address (Utility bill, Bank statement)

TAN Registration for Firms/Companies:

PAN card of the firm/company
Registration certificate or Certificate of Incorporation
Partnership deed (for partnership firms)
Address proof of the business premises

TAN Registration for Trusts, NGOs and Societies:

PAN card
Trust deed or registration certificate
Address proof

TAN Registration for Government Bodies:

Authorization letter
Address proof

TAN is an essential compliance requirement for anyone involved in tax deduction or collection. Ensuring all required documents are in place not only speeds up the application process but also avoids penalties for non-compliance.