Every Indian business that deducts tax at source, salaries, contractor payments, rent, professional fees, interest, is legally required to have a Tax Deduction and Collection Account Number. Operating without one after 1st April 2020 exposes the deductor to a penalty of ₹10,000 per failure under Section 272B of the Income Tax Act 1961. Banks will refuse to open a dedicated TDS account, vendors will hesitate to accept your TDS certificates, and your quarterly e-TDS returns will simply not process. KAMRIT Financial Services LLP eliminates that friction entirely. We prepare and file Form 49B through the NSDL TIN portal, coordinate with your PAN details already registered with the Income Tax Department, and deliver a TAN allotment letter within the regulator's standard working window. From kickoff call to certificate-in-hand, we handle every document check, form field, and portal upload, so your finance team or CA stays focused on compliance, not paperwork.
What is TAN Registration in India 2026?
A Tax Deduction and Collection Account Number is a ten-character alphanumeric identifier issued by the Income Tax Department under Section 203A of the Income Tax Act 1961. It is separate from and independent of a PAN, though PAN is a mandatory prerequisite for TAN application. The number follows the format: 10 digits followed by a four-character suffix, for example XXXXXXXX10. TAN is allocated exclusively through NSDL's TIN portal (tin.nsdl.com) or through authorised TIN Facilitation Centres. The IT Department maintains the TAN database and issues allotment letters in Form TANS. Every person who is responsible for deducting tax under any provision of the Income Tax Act, whether under Section 192 (salary), Section 194 (dividends, interest, royalties), Section 194C (contractors), Section 194J (professional fees, technical services), or Section 194H (commission or brokerage), must obtain a TAN and mention it in all TDS certificates, challans, and e-TDS returns filed in Form 24Q, 26Q, 27Q, or 27EQ respectively. The obligation is on the deductor, not the deductee.
Who needs this
TAN is not a voluntary registration, it is triggered the moment your business or trust crosses any threshold where tax deduction or collection becomes mandatory under the Income Tax Act.
- Any person or entity making salary payments where tax is liable to be deducted under Section 192, including companies, firms, HUFs, and trusts with employees
- Any partnership firm, LLP, company, or individual making payments to contractors or sub-contractors exceeding the thresholds in Section 194C
- Any entity paying professional fees, technical services fees, or royalty exceeding ₹30,000 per payment or ₹1,00,000 in aggregate under Section 194J
- Any person paying interest (other than interest on securities) exceeding ₹10,000 to a resident under Section 194A
- Any entity paying commission or brokerage exceeding ₹15,000 under Section 194H
- Any entity collecting tax at source under Section 206C, such as sellers of goods above ₹50 lakh in a financial year
- Trustees, charitable institutions, and societies that receive donations or other income subject to TDS provisions
- Banking companies, cooperative banks, and post offices making interest payments subject to TDS
- Government treasury officers and statutory corporations deducting tax on payments made by them
- Any entity filing or intending to file e-TDS returns in Form 24Q, 26Q, 27Q, or 27EQ through the Income Tax TRACES portal
Documents required
KAMRIT's document checklist is purpose-built for the Form 49B application filed through the NSDL TIN portal. All documents must be valid, self-attested, and in the entity name matching the PAN application.
- PAN allotment letter or PAN card copy, mandatory prerequisite; the PAN must be in the entity's name matching the TAN applicant exactly
- Form 49B, the prescribed application form; KAMRIT prepares and validates this on your behalf to avoid NSDL rejection
- Proof of entity registration, Incorporation Certificate for companies, Partnership Deed for firms, Trust Deed for trusts, Registration Certificate for societies
- Address proof of the entity, rent agreement with utility bill, or registered office address proof, not older than two months
- Identity proof of the authorised signatory, Aadhaar, Passport, or Voter ID, self-attested
- Address proof of the authorised signatory, any one of Aadhaar, Passport, or bank statement with photograph
- Photograph of the authorised signatory, recent, coloured, 3.5 cm x 2.5 cm, on white background
- DSC (Digital Signature Certificate) of the authorised signatory, Class 2 or Class 3, required if filing electronically through the NSDL portal for certain entity types
- Board Resolution or authorisation letter, for companies and LLPs, specifying the authorised signatory for TAN matters
- Previous TAN allotment letter, if applying for a correction or duplicate copy (Form 49B also used for TAN correction)
How KAMRIT runs it, step by step
KAMRIT follows a structured five-step engagement that maps directly to the NSDL TIN portal workflow and the Income Tax Department's processing window.
- Kickoff and Document Collection. Within two hours of receiving your engagement, a KAMRIT relationship manager shares a digitised document checklist via email or WhatsApp. You upload copies through our secure portal or share them directly with the manager. We verify each document against NSDL's Form 49B requirements, particularly the exact name match between your PAN and your entity registration certificate, and flag any discrepancy before it can cause a rejection.
- Form 49B Preparation and Pre-Validation. KAMRIT completes Form 49B on your behalf, populating fields including Applicant Name (as per PAN), Category of Deductor, State, Email ID, Telephone Number, and the ten-digit TAN application type. Before uploading, we run an internal pre-validation check against the NSDL portal rules to eliminate common rejection causes such as name mismatch, incorrect category codes, or incomplete address fields.
- Online Submission on NSDL TIN Portal. KAMRIT files the completed Form 49B at tin.nsdl.com under the TAN section. We pay the NSDL processing fee of ₹65 plus applicable GST electronically. The portal generates a 14-digit acknowledgment number immediately upon successful submission. A scanned copy of this acknowledgment is shared with you on the same working day.
- NSDL Processing and TAN Allotment. NSDL processes the application and transmits the data to the Income Tax Department. The Department allots the TAN and issues a TAN Allotment Letter in the prescribed format. KAMRIT monitors the NSDL portal for the allotment status and downloads the letter as soon as it is available. This stage is regulator-controlled and typically takes two to five working days from the date of successful submission.
- Delivery and Post-Allotment Advisory. KAMRIT delivers the TAN Allotment Letter as a PDF to your registered email address and couriers a physical copy to your registered address within one working day of receipt from NSDL. We also provide a one-page post-allotment briefing note covering where to quote your TAN (e-TDS returns, TDS certificates in Form 16/16A/16C, challan counterfoils) and reminding you of the first e-TDS return filing due date under Rule 36A of the Income Tax Rules 1962.
Timeline
KAMRIT's internal processing, document verification, Form 49B preparation, and NSDL submission, is completed within the same working day of receiving complete documents. The NSDL portal typically generates an acknowledgment number within one to two hours of online submission. NSDL's own processing window, which is entirely outside KAMRIT's control, runs two to five working days from the date of submission, after which the Income Tax Department allots the TAN and the allotment letter becomes available on the portal. Physical delivery by courier adds another one to two working days. In total, the realistic end-to-end timeline from kickoff to TAN-in-hand is five to eight working days under normal conditions. If the application is flagged for name mismatch or requires manual review at NSDL's end, the regulator-controlled window may extend to ten to fifteen working days. KAMRIT monitors the portal daily and alerts you immediately upon status change, so there are no surprises. The timeline for a TAN correction or duplicate allotment request filed via Form 49B (correction mode) follows the same NSDL processing window.
How our pricing compares
KAMRIT charges ₹899 all-inclusive for standard TAN registration, this covers document review, Form 49B preparation, NSDL submission, and government fee remittance. There are no hidden charges for basic correction requests filed alongside the initial application. IndiaFilings lists TAN registration starting at ₹799 but adds ₹200 to ₹400 for priority processing and does not include courier charges for the physical certificate. VakilSearch pricing starts at ₹999 and routinely quotes ₹1,499 for LLP and company applications, with a standard turnaround of six to ten working days. ClearTax charges ₹499 for the basic filing but charges separately for document review and status tracking, bringing effective cost to ₹800 to ₹1,000. LegalRaasta offers TAN registration at ₹599 basic, though their package excludes PAN verification and the NSDL fee, which the client pays additionally. KAMRIT's ₹899 price is positioned at mid-market against IndiaFilings while offering a same-day submission guarantee and a dedicated relationship manager, something none of these competitors provide at the ₹899 price point. The government's own NSDL fee of ₹65 plus GST is built into KAMRIT's price, so you are not surprised with an additional levy post-submission.
Common mistakes KAMRIT avoids
Even seasoned finance teams stumble on TAN because it is often treated as an afterthought. The following errors account for the majority of KAMRIT correction engagements every year.
- Filing Form 49B with a name that does not match the PAN exactly, NSDL rejects these outright; a fresh application with correct details is then required, doubling the cost and delay
- Applying for TAN before receiving the PAN allotment letter, TAN application requires a valid PAN; submitting with a provisional or applied-for PAN status causes rejection
- Quoting the wrong TAN category code, the deductor category (Company, Firm, Individual, Trust, etc.) must match the entity type in the MCA or registrar records
- Forgetting to mention TAN in the first e-TDS return, even a valid TAN becomes non-compliant if the first return in Form 24Q/26Q is not filed within the due date under Rule 36A
- Not updating TAN in bank account records after allotment, many businesses file TAN on the NSDL portal but forget to update the same with their bankers for TDS remittance purposes
- Using an old or invalid Digital Signature Certificate for online submission, the DSC must be valid and belong to the authorised signatory; expired DSCs cause submission failure
- Submitting TAN correction as a fresh application instead of using the correction mode, this creates duplicate records and requires manual escalation with the Income Tax Department
- Not downloading the TAN Allotment Letter from NSDL within 90 days of allotment, the portal purges un-downloaded letters after 90 days, requiring a separate request for re-issuing