TaxSavvy

Compliance Pack

TAN application, Form 135 (earlier Form 49B)

  • If your business has to cut TDS or collect TCS, it needs a TAN first.
  • Deadline: Before the first deduction or collection; at the latest within 30 days after the end of the month in which tax was first deducted or collected (Rule 216)
  • Done in 1 working day to apply after documents; TAN allotment by the department usually follows within a few working days
  • Prepared by your Savvy, checked by a CA
  1. PAN of the deductor entity
  2. What payments will you deduct TDS or collect TCS on
  3. Check need for TAN and that none exists for the entity or branch
  4. 14-digit acknowledgement
The law and the stepsPay and start · ₹999One time, + 18% GST

Answer in brief

If your business has to cut TDS or collect TCS, it needs a TAN first. We check whether you need one, file the TAN application (Form 135) with Protean, and send you the TAN letter so you can pay TDS and file returns.

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From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • Income-tax Act 2025, Sec 397(1)(a) (old Sec 203A, 1961 Act)

    Every person deducting or collecting tax must apply for a TAN within the prescribed time unless already allotted oneSource

  • Income-tax Act 2025, Sec 397(1)(b)

    TAN must be quoted in challans, statements, certificates and other prescribed documentsSource

  • Income-tax Act 2025, Sec 397(1)(c)

    No TAN needed for deductions under Sec 393(1) Table Sl. 2(i), 3(i) and 6(ii), Sec 393(4) Table Sl. 12.C(a), and persons notified by the Central GovernmentSource

  • Income-tax Rules 2026, Rule 216 (old Rule 114A)

    Government applies in Form 134, others in Form 135; apply before deducting, or within 30 days from the end of the month of deduction; attach proof of identity, address and date of birth or incorporationSource

  • Income-tax Act 2025, Sec 468 (old Sec 272BB)

    Penalty of ₹10,000 for failure to comply with Sec 397, and ₹10,000 for quoting a TAN known to be falseSource

  • Government fee

    ₹77 inclusive of GST (Form 134/135 FAQs, https://www.incometaxindia.gov.in/documents/d/guest/form-134-135-faqs). Protean's instruction page states ₹77 plus GST as applicable (https://tin.tin.proteantech.in/tan/InstructionsTanRegistration.html); confirm the amount shown at payment.

  • Late fee or penalty

    No late fee for a late TAN application. Penalty of ₹10,000 under Sec 468 of the Income-tax Act 2025 for failing to comply with Sec 397 (old Sec 272BB). Source: https://www.incometaxindia.gov.in/w/section-468-6

On the portal

  1. Open the Protean TIN portal and choose online TAN application, new TAN
  2. Select deductor category (Form 135 categories A to G; Form 134 for government)
  3. Enter entity name, PAN, CIN or LLP number, address, responsible person details and AO code
  4. Tick declarations, review and submit
  5. Pay ₹77 online and download the acknowledgement with the 14-digit number
  6. If physical documents are asked for, send the signed acknowledgement and document copies to Protean eGov Technologies, Sapphire Chambers, Baner, Pune 411045
  7. Track status online or by SMS (PTNTAN followed by acknowledgement number to 57575)

What trips people up

  • Application filed with missing details or wrong category

    Pick one correct category; incomplete applications are treated as invalid and must be refiledSource

  • Mistake noticed after final submission

    No edit is allowed after acknowledgement; wait for allotment and file a TAN change requestSource

  • Entity applies again though a TAN already exists

    Do not reapply; only separate branches or divisions may hold their own TANSource

  • Business quotes PAN on TDS challans instead of TAN

    PAN cannot replace TAN; apply for TAN and quote itSource

  • CIN entered differently from MCA records

    Enter CIN exactly as allotted by MCASource

People ask

Do I need a separate TAN for TCS?

No. A TAN taken for TDS can also be used for TCS.Source

Is Form 49B still used?

No. From 1 April 2026 Form 49B is replaced by Form 134 (government) and Form 135 (others).Source

I bought a flat above ₹50 lakh. Do I need TAN?

No. Property buyers deduct and pay through Form 141 using PAN.Source

Can a company apply through MCA?

Yes. Domestic companies and LLPs can get TAN through the MCA portal; others apply through Protean or a PAN centre.Source

How do I know TAN is allotted?

A letter is sent to the registered email.Source

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  • PAN of the deductor entity
  • Proof of identity
  • Proof of address
  • Date of birth or incorporation proof
  • CIN or LLP registration number
  • Responsible person's name, designation, PAN
  • Branch or division name and addressOptional
  • Email and mobile number

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One time. Delivered in 1 working day to apply after documents; TAN allotment by the department usually follows within a few working days. Due: Before the first deduction or collection; at the latest within 30 days after the end of the month in which tax was first deducted or collected (Rule 216)

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