TAN

Tax Deduction and Collection Account Number

Every person, deducting tax or collecting tax in accordance with the provisions of this chapter XVII of Income Tax Act who has not been allotted a tax deduction account number or tax collection account number shall apply to Assessing Officer for allotment of a ‘tax deduction and collection account number”. Application shall be made in following manner:

  1. Application shall be made in prescribed form (Form No. 49B) in duplicate.
  2. Application shall be made:

a) Where function of allotment of tax deduction TAN u/s 203A has been assigned by the Chief Commissioner (CCIT) or Commissioner (CIT) to any particular Assessing officer, to that Assessing Officer

b) In any other case jurisdictional Assessing Officer

   3. Application shall be made within one month from the end of the month in which the tax was deducted or collected, as the case may be.

Form 49B

Form for changes in TAN data