Application for allotment of TAN – Tax deduction and collection account number

An application under sub-section (1) of section 203A for the allotment of a tax deduction and collection account number (TAN) shall be made in duplicate in Form No. 49B.

An application for TAN shall be made,—

  1. In cases where the function of allotment of tax deduction and collection account number (TAN) under section 203A has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer;
  2. In any other case, to the Assessing Officer having jurisdiction to assess the applicant.

The application for TAN shall be made,—

  1. in a case where a person has deducted tax or collected tax in accordance with the provisions of Chapter XVII under the heading ‘B.—Deduction at source’ or ‘BB.—Collection at source’, as the case may be, prior to the 1st day of October, 2004, on or before the 31st day of January, 2005;
  2. in a case where a person has,—
  • deducted or deducts tax in accordance with the provisions of Chapter XVII under the heading ‘B.—Deduction at source’; or
  • collected or collects tax in accordance with the provisions of Chapter XVII under the heading ‘BB.—Collection at source’,

On or after the 1st day of October, 2004, within one month from the end of the month in which the tax was deducted or collected, as the case may be, or the 31st day of January, 2005, whichever is later.

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