Online Guide to Know your TAN CARD - Online Income Tax Department, NSDL TIN Facilities

Basic Guide to Know Your TAN CARD Application online or offline 

Here Now, We are Introduce the TAN Application Form ? Where and When Use of TAN No. For our Income tax department.we are describe the details about TAN No. Income tax Act,1961 Under rules who is liable to application for TAN No. TAN no.is full Name of Tax Deduction at Sources or Tax collection at Sources. We are called TDS/TCS. Tax Deduction Account Number or Tax Collection Account Number is 10 Numerical-alpha Number is issued by Income tax department or NSDL. we will called you TAN No.Tan no. is liable to  all persons who are responsible for deducting tax as sources [TDS] or who are required at collected at sources.

Definition Of TAN :- 
Definition of TAN is Income-Tax department Under Section of Income-Tax Act,1961 as to definition of Tax deduction at sources or Tax Collected at sources. Full name of TAN is Tax Application Number. This TAN No is Same Is PAN No. but Income-Tax department Send PAN Card in every Assesses postal address. Certificate sends in postal address by NSDL. TAN No. Certificate Image is as under:-

 

Income-Tax department, Assesses, Taxpayer, Tax consultant, C.A. etc... Legal person called TAN is same Word of TDS. what is TDS? TDS full name of Tax Deducted at Sources or TCS means Tax Collected as Sources. both are same.

All taxpayer or assesses must be compulsory to apply for TAN no. is carry in Business or maintained regularly Books of Account. Companies, LLP, Partnership Firm, Trust, Colleges, etc.. Must be compulsory to apply or requirement of TAN Card.   
Illustration :-
Mr.X.Y.Z, started a Partnership Firm in India. and carry business for required Loan to take Friends/Relatives/Finance Bank to take a loan for growth of business. every month/yearly paid a interest is amount in regular rate of 12% per annul. if paid a interest is Rs. 5000/- above to liable deducted a Tax on Interest.

Know Your Secret of TAN Card  ?  What Is TAN CARD.

First 4 Digit of TAN are Alphabets, the next 5 Digit of TAN are Numerical numbers and Last digit is an alphabet First 3 Digit of TAN introduce the Jurisdiction Code,  4th Alphabets is the introducing the name of holders first alphabets of the TAN applicant who can be HUF, Individual,Company, LLP Pvt.Ltd, Partnership Firm,etc... For Example, Tan Applicant Allotted by Income tax department, How verify is the TAN No. is True Like Mr. Manish of Gujarat is appear as below :

GUJ                              M                     12345                  L

Jurisdiction Code   Name of Deducted      

Why ? Who is Apply for TAN ?

we are introduce above,Every Person,Firm,Company liable to Tax Deduction at sources or Collected tax is required to apply for TAN. a persona,Company,Firm are required to deduct tax under section 194-IA can use of PAN in place of TAN but such person not required to TAN.

Why required of TAN Number ?

at such person required, who is deducted tax at sources or collected tax for deposited to income tax department, such person,company,firm liable to allotted or apply for TAN. Income-tax Act-1961, under section 203A every person who collected tax or deducted tax at sources has liable to apply and allotted TAN No. Section 203A introduce about rules of TAN or mandatory to E filling TAN return as per following : 

1. TDS Quarterly- Monthly-Yearly Return Submitted,

2.TCS Statement details about collected tax amount.

3.Details about Annual Information 

4.Details of Payment of Challan Quarterly,Monthly,Yearly

5. Details about TDS/TCS Certificate.

6.Other than Required to TAN No.

The provisions relating to Liable of TAN will not apply to a person deducting tax under section 194-IA For Example : any person for Self sale consideration of land/building , and to such person, Company, Firm, HUF as may be notified by the Central Government in this behalf. 

let’s see which income/expenses paid to liable a TDS as under ?

1. Interest Paid

2. Rent

3. Commission

4. Contract (sub Contract)

    5. Salary  

Here deeply bifurcate with section and code which is liable to TDS as under:-

Particulars	Section Code	Section No.
Any other Interest on securities	193	193
Commission on sale of Lottery Tickets	194G	194G
Commission or Brokerage	194H	194H
Deemed Dividend u/s 2(22)(E)	194	194
Fees for professional or technical Services	194J	194J
Income from Foreign Currency On shares	196C	96C
Income in respect of Units of Non-Residents	196A	96A
Income of foreign Institutional investors from	196D	96A
Insurance Commission	194D	94D
Interest on Securities	193	193
Interest on securities (Bank F.D., Postal etc..)	193	193
Interest other than interest securities	194A	94A
Other sums payable to an Non-residents	195	195
Payment of Compensation on Acquisition	194LA	94L
payment to Contractors (advertisement Contracts)	194C	94C
payment to Sub-contractors	194C	94C
payment to Transportation	194C	94C
Payment to transportation (sub-Contract)	194C	94C
Payment in respect of deposits Under NSS	194EE	4EE
payment in respects of units on offshore fund	196B	96B
Payment of Accounts of Re-purchase units by	194F	94F
Payments to Contractors (other than advertisement)	194C	94C
Payments to Non-resident sportsman/Sports association	194E	94E
Rent of land Building on furniture	194I	94I
Winning from Horse race	194BB	4BB
Winning from lotteries’ and Crossword Puzzles	194B	94B

 

 as per head contacts is deeply bifurcate to the criteria to introduce the which service/Expenses to liable deducted of TDS.

now, let’s to learn how to online filling a TDS return. TDS return is a one type of report preparation to submit Central Government by NSDL. all are details attached here to deducted Name, deducted PAN No., Which section Deducted, Amount of Bill/Payment., Tax Amount in deposited in Challan, Full Address of deducted., etc.. This form generated by Income-Tax department.

Illustration:-

Mr. x deposited Bank Fixed Deposits, Rate of Interest is 9% per annul, in Nationalized Bank. Bank deducted to TDS on Interest. 

Deposited Amount is                         1, 00,000/-

Early Interest is (rate of Interest 9%)      9000/-

Bank Deducted 10% TDS on interest         900/-

Name and Full address of Deduct	PAN no. of Deduct	Section Code of deducted	Bill /Payment Amount Paid to Deduct	Tax Amount of deducted to deduct
Mr.  X	AAAAA9999A	193	9000	900

Note: - when All companies, Bank, Partnership Firm, etc.. Deducted  a tax to Deposited a 7 days after in Central Government by challan.

Penalty for Not Apply of TAN Liable to Individual-HUF-Companies-

Section 272BB(1) provides for penalty for failure to not allotted or apply of  TAN and section 272BB(1A) provides for penalty for presented incorrect TAN. Penalty impossible under section 272BB is Rs. 10,000. Procedure to obtain TAN There are two methods  for applying for TAN:

(1)   Online System

(2)   Offline System.

TAN APPLICATION METHOD OF ALLOTED  OFFLINE SYSTEM IS AS UNDER :
—An application for apply of TAN is to be filed in Form 49B in duplicate and submitted to any TIN-NSDL or UTI . Addresses of TIN-NSDL  are available at TIN-NDSL website (https://www.tin-nsdl.com). In case of an applicant, being a company which has not been registered under the Companies Act, 2013, the application for allotment of Tax Deduction Account Number may be made in Form No. INC-7 specified under sub-section (1) of section 7 of the said Act for incorporation of the company.
TAN APPLICATION METHOD OF ALLOTTED ONLINE SYSTEM IS AS UNDER :

—Online application for TAN can be made from the website of TIN-NSDL website. Places from where to obtain Form 49B (1) Form 49B is freely downloadable from the website of Income-tax Department (http://www.incometaxindia.gov.in) It is also available at TIN-NSDL. Legible photocopies of Form 49B or forms legibly printed exactly as per the format prescribed by Income-tax Department are also allowed to be used. Authority empowered to allot TAN TAN is allotted by the Income-tax Department on the basis of the application submitted online at TIN-NSDL website or offline to TIN-NSDL managed by NSDL. NSDL will intimate TAN to the applicant at the address specified in the application. Documents to be submitted along with TAN application No documents are required to be submitted along with application for allotment of TAN. However, for online application, the signed acknowledgment which is generated after filling up the form is to be forwarded to NSDL. Procedure for online TAN application The detector can apply for TAN online at TIN-NSDL website (https://tin.tin.nsdl.com/tan/index.html) (1) On confirmation of correct uploading of online application, an acknowledgement will be displayed on screen. The acknowledgement consists of:

 

Unique 14-digit acknowledgement number

• Status of the applicant

• Name of the applicant

• Contact details

• Payment details

• Space for signature 

Applicant has to save the acknowledgment and should obtain a print of the same.

The applicant should sign the acknowledgment. Signature should only be within the box provided in the acknowledgement.

 In case of applicants other than individual, the authorized signatory shall sign the acknowledgement and affix the appropriate seal or stamp.

Thumb impression, if used, should be attested by Magistrate/Notary Public/Gazetted Officer under his official seal and stamp.

 

FEES PAY ONLINE - OFFLINE  - Payment IN NSDL:

The applicant has to make the payment of processing fee which is Rs 104  (Including Service tax)

Payment can be made by Demand Draft, Cheque,

• E-payment (for mode and other procedure applicable in case of e-payment visit https://tin.tin.nsdl.com/tan/form49B.html)

Demand draft/Cheque shall be in favor of TIN-NSDL.

Name of applicant and acknowledgement number should be mentioned on reverse of DD/Cheque.

 DD shall be payable at Mumbai.

 Applicant making payment by cheque shall deposit a local cheque (drawn on any bank) with any Reputed Nationalized Bank across the country (except Dahej) . The applicant shall mention TAN NSDL on deposit slip. On successful payment by e-payment mode an acknowledgement will be displayed. Applicant shall save and print the acknowledgement and send it to NSDL as mentioned in “submission of document”. Submission of documents: (a) The duly signed acknowledgement along with DD, if any, shall be sent to NSDL at NSDL – e – Governance Infrastructure Limited, 5th floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model colony, Near Deep Bungalow chowk,  or Contact Near TIN-NSDL Registered Office or Registered Agent or Consultant.

Pune – 411016. (b) Superscribe the envelope with .APPLICATION FOR TAN – Acknowledgement number.. (c) It should reach NSDL within 15 days from the date of online application (d) Application will be processed only on receipt of duly signed acknowledgement and realization of payment.

How to find the address of nearest TIN-NSDL?

Addresses of all TIN-NSDL are available on TIN-NSDL website (https://www.tin-nsdl.com).

Single TAN is to be used in case of deductor who has to deduct tax from different types of payment such as salary, interest payment, etc. TAN once allotted can be used for all types of deduction and collection. In other words, it is not necessary to apply for different TAN if the deductor has to deduct tax from different types of payment such as salary, interest payment, etc. Inquiry about the status of TAN application After making the application for allotment of TAN, the deductor can inquiry about the status of his application by accessing TIN-NSDL website at status track option and by quoting the unique 14-digit acknowledgement number after three days of his application. This facility can be accessed from the website of Income-tax Department too (WWW.incometaxindia.gov.in).

Government detectors are also liable to obtain TAN Like Non-Government detectors, the Government detectors are also required to apply for TAN. PAN cannot be quoted in place of TAN PAN should never be quoted in the field where TAN is required to be quoted. In other words, the deductor/collector cannot quote his PAN in place of TAN. If he does not possess TAN, then he has to apply for the same. However, a person required to deduct tax under section 194-IA can use PAN in place of TAN as such person is not required to obtain TAN.

Taxpayer cannot hold more than one TAN It is illegal to possess or use more than one TAN. Different branches/ divisions of an entity may, however, have separate TAN.

In case more than one TAN have been allotted, then the TAN which is being used regularly should be continued and the other TAN(s) should immediately be surrendered for cancellation using “Form for changes or correction in TAN” which can be downloaded from NSDL-TIN website or may be procured from TIN-NSDL Changes in the basic data communicated at the time of making the application for allotment of TAN Any change or correction in the data associated with TAN should be communicated to the Income-tax Department by filing up “Form for changes or correction in TAN data for TAN allotted” along with necessary fees at any of the TIN-NSDL or TIN-NSDL website. 

TAN No Not Required separate  to obtain for the purpose of TCS TAN allotted for TDS can be used for the purpose of TCS also. In other words, no separate TAN is required to obtain for the purpose of TCS, if the person already holds TAN for the purpose of TDS.

Useful Links :-

GST in Gujarati

 

GST In English

Income Tax Related Links :- 

• ITR-1
• ITR-2
• ITR-3
• ITR-4
• ITR-4S
• ITR-5
• ITR-6
• ITR-7

About Author :Ketankumar Accountingwale

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