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Apply for Your TAN — Tax Deduction and Collection Account Number

TAN stands for Tax Deduction and Collection Account Number. It is a unique 10-character alphanumeric number allotted to persons/entities required to deduct or collect tax at source under the applicable provisions of the Income-tax law, and is primarily used for TDS and TCS compliance — statements, challans and certificates.

From 1 April 2026, fresh TAN applications under the Income-tax Act, 2025 are made using the new prescribed forms — Form 134 (Government Entity) or Form 135 (Person other than Government Entity). Existing TANs remain valid and do not need to be replaced merely because the new forms have been introduced.

Form 134 (Government Entity)
Form 135 (Other Persons)
TDS/TCS Compliance
Challan & Statement Support
TAN Correction & Update
Application Tracking
TAN ≠ PAN — We Explain Both Category-Specific Filing 100% Confidential

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Overview

What Is TAN & Why It Matters?

TAN is a unique 10-character alphanumeric identifier allotted to a person/entity responsible for deducting or collecting tax at source under the applicable law. A typical TAN format contains 4 letters, 5 numbers and 1 letter — for example, ABCD12345E (illustrative only, not an actual TAN).

Used Across the TDS/TCS Ecosystem

TAN is used for TDS compliance, TCS compliance, TDS/TCS challans, TDS/TCS statements, TDS certificates and related tax reporting, including TRACES.

TAN Is Different From PAN

PAN identifies the taxpayer/person/entity while TAN identifies the applicable deductor/collector. Having PAN does not automatically mean TAN is available, and TAN cannot be used as PAN.

New Forms From 1 April 2026

Fresh TAN applications under the Income-tax Rules, 2026 use Form 134 (Government Entity) or Form 135 (Person other than Government Entity), depending on applicant category.

Documents and calculator representing TAN application
Form 134 / 135TAN Allotment Application

What We Help You With

Complete TAN application support, from applicability review to allotment and compliance.

01

TAN Applicability Review

We check whether your business is actually required to deduct or collect tax before applying.

02

Applicant Category Identification

We determine whether you are a Government entity or a non-Government person/entity.

03

Form 134 / 135 Selection

The applicable current TAN form is selected based on the confirmed applicant category.

TAN

Application
& Allotment

04

Document Checklist & Verification

Identity, address, PAN and incorporation/formation documents are checked before submission.

05

Application Submission

The application is prepared, verified and submitted through the prescribed TAN application channel.

06

Correction & Compliance Support

TAN correction/update support, plus guidance on the TDS/TCS compliance that follows allotment.

Know Your Form

TAN Application Forms — 2026

The correct form depends on whether the applicant is a Government entity or not.

134

Government Entity

Prescribed for allotment of TAN by a Government entity, covering specified Central and State Government entities and local authorities. Companies and statutory/autonomous bodies constituted under an Act are specifically excluded from this definition.

135

Person Other Than Government Entity

Covers companies, LLPs, partnership firms, proprietorships, trusts, societies and other businesses or persons/entities required to deduct or collect tax.

Correction

TAN Correction / Update

Correction of name, address, contact details, responsible-person details or other TAN database changes through the prescribed process.

TDS

TDS Compliance Support

Assistance with TDS deduction, challans, statements and certificates once TAN has been allotted.

TCS

TCS Compliance Support

Assistance with applicable TCS collection, reporting and related compliance requirements linked to TAN.

Status

TAN Status Assistance

Support with checking application/allotment status using the acknowledgement/reference details.

Who Needs TAN

Who Needs TAN?

TAN is generally required by a person or entity responsible for deducting or collecting tax at source under applicable provisions:

Companies LLPs Partnership Firms Proprietorship Businesses Trusts & Societies Employers Banks & Financial Institutions Government Departments & Entities Local Authorities

The exact requirement depends on the applicable TDS/TCS provisions — simply having a business does not automatically mean TAN is required.

Clear Expectations

What TAN Application Does Not Mean

TAN compliance has separate, connected steps — obtaining TAN doesn't automatically cover every other requirement.

Having a business does not automatically mean TAN is required — it depends on the applicable TDS/TCS obligation
Having PAN does not mean TAN is available — where TAN is mandatory, PAN cannot be used in its place
A lost TAN allotment letter does not mean a new TAN should be applied for — the existing TAN should be identified instead
Every branch of a multi-branch business does not automatically require a separate TAN
TAN is not required for GST — TAN and GSTIN serve different purposes and are not interchangeable
TAN is not a substitute for PAN in income-tax return filing — it is primarily relevant to TDS/TCS deductor/collector compliance

Application Journey

How the TAN Application Process Works

From applicability check to TAN allotment and ongoing TDS/TCS compliance.

TAN Requirement Check

We determine whether the person/entity is actually required to deduct or collect tax.

Applicant Category & Form Selection

Government entity or other person/entity is identified and Form 134/135 is selected accordingly.

Document Collection

Identity, address, PAN and incorporation/formation documents are collected as applicable.

Application Preparation & Submission

Details are entered carefully, verified, and the application is submitted through the prescribed channel.

Authentication & Processing

Applicable authentication or supporting-document submission is completed and the application is processed.

TAN Allotment & Compliance

TAN is allotted and used consistently across TDS/TCS statements, challans and certificates going forward.

The Application Process

How We Help You Apply for TAN

From applicability check to a properly filed, trackable TAN application.

01

Check TAN Requirement

We confirm whether the applicant is actually required to deduct or collect tax at source.

02

Identify Category & Select Form

Government entity or other applicant category is identified and Form 134/135 is selected.

03

Complete & Verify Application

Legal name, PAN, address and other details are entered and checked against supporting documents.

04

Submit & Track Allotment

The application is submitted, processed, and tracked through to TAN allotment.

Documents & Information

What You Should Keep Ready

The exact records required depend on the applicant category. Commonly relevant items include:

Proof of Identity
Proof of Address
DOB / Incorporation / Formation Proof
PAN of Applicant / Entity
Business Proof
Authorized Person's Details

Document requirements vary by applicant type — a company may need its Certificate of Incorporation and PAN, an LLP its registration document, a partnership firm its deed, a trust its trust deed, and a society its registration certificate, each along with address proof and authorized-person details. Only records relevant to the applicant's actual category should be used.

Clear Distinction

TAN vs PAN

These are different identifiers, used for different purposes — and are not interchangeable.

Aspect PAN TAN
Full FormPermanent Account NumberTax Deduction and Collection Account Number
IdentifiesTaxpayer / person / entityApplicable deductor / collector
Used ForIncome-tax identificationMainly TDS/TCS compliance
Required ForApplicable tax/financial transactionsApplicable TDS/TCS obligations
Interchangeable?PAN and TAN are not interchangeableTAN cannot be used as PAN

Having PAN does not automatically mean TAN is available — a person required to deduct/collect tax should obtain TAN separately where TAN is required.

What You Receive

After Your TAN Application

The exact deliverables depend on the selected service.

TAN Applicability Review Correct Form Identification Document Checklist Application Preparation & Verification TAN Acknowledgement / Reference TAN Correction & Compliance Support

Once TAN is allotted, we can continue to support related TDS/TCS compliance guidance and record-preservation support.

FAQs

Frequently Asked Questions

Clear answers before you apply for TAN.

TAN is the Tax Deduction and Collection Account Number allotted to applicable persons/entities responsible for deducting or collecting tax at source.

No. TAN is generally required only where the applicable TDS/TCS provisions require it — simply operating a business does not automatically require TAN.

For fresh applications from 1 April 2026: Form 134 for a Government entity and Form 135 for a person other than a Government entity.

The new Income-tax Rules, 2026 prescribe Forms 134 and 135 for fresh TAN applications from 1 April 2026.

Yes. Existing TAN numbers remain valid under the new framework and are not required to be replaced merely because the new forms have been introduced.

No. PAN identifies the taxpayer/person/entity, while TAN is used for applicable TDS/TCS deductor/collector compliance. Where TAN is mandatory, PAN cannot simply be substituted for TAN.

Generally before deducting or collecting tax. If not applied for beforehand, the current rules provide a 30-day window from the end of the month in which tax was deducted or collected.

The existing TAN should be identified from relevant records/systems. A second TAN should not be obtained merely because the allotment document is unavailable.

Yes. The prescribed TAN correction/update process can be used for eligible changes such as name, address or responsible-person details.

No. TAN and GSTIN serve different purposes — TAN is used for applicable TDS/TCS under income-tax law, while GSTIN is used for GST registration and compliance.

Need TAN Before You Start TDS/TCS Compliance?

Check your TAN requirement now — before deduction or collection begins.

TAN Requirement Check → Applicant Category → Form 134/135 → Document Collection → Application Preparation → Verification → Submission → Processing → TAN Allotment

Get TAN Assistance

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