a. Mention 10 digit TAN correctly in the space provided.
b. Left hand thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.
c. For changes or correction in TAN data, fill all columns of the form and tick box on left margin of appropriate row where change/correction is required.
d. Please submit the proof of TAN, details of which being changed and proof of TAN/s to be surrendered/cancelled. Applicant may submit the TAN allotment letter received from Income Tax Department as a proof of TAN. In case the applicant does not have TAN allotment letter, he can submit a printout of his TAN details using TAN search facility provided at www.incometaxindia.gov.in in or www.tin-nsdl.com
e. In case address of the applicants changes to a different city and the new address falls under different RCC (Regional Computer Center of Income Tax Department) then applicant needs to apply for a new TAN in form no. 49B. For RCC vs. City details please visit www.tin-nsdl.com
f.’ Designation of the person responsible for making the payment’ field is mandatory to fill up, wherever applicable.g.The address of applicant should be an Indian Address only.
1. Category of Deductor / Collector
Deductor / Collector should tick the appropriate category specified from (a) to (h) in the form.
2 (a). Name – Statutory / Autonomous Bodies
Central / State Government / Local Authority deductors should fill up the name in this field. Name of Office is mandatory. Name of Organisation/Department/Ministry may be filled with relevant details.
For example, if Directorate of Income Tax (systems) in Income Tax Department is applying for change / correction in details, it should fill the Name fields as:
| Name of Office | Name of Organisation | Name of Department | Name of Ministry |
| DIRECTORATE OF INCOME TAX (SYSTEMS) | INCOME TAX DEPARTMENT | DEPARTMENT OF REVENUE | MINISTRY OF FINANCE |
Category of Central/State Government/Local Authority Deductor / Collector. Applicant should select appropriate category by ticking in the relevant box.
2 (c). Name – Company
Details in this field should be filled by the company if it has taken a TAN for the company as a whole. In case company has taken different TANs for different divisions/branches, point 2(d) is applicable.
Name should be provided without any abbreviations. Different variations of ‘Private Limited’ viz. Pvt Ltd, Private Ltd, Pvt Limited, P Ltd, P. Ltd., P. Ltd are not allowed. It should be ‘Private Limited’ or ‘Limited’ only.
| Name of Company |
| ABC PRIVATE LIMITED |
Category of company – Deductor / Collector should select its appropriate entry by ticking in the relevant box.
2 (d). Branch / Division of a company
It is mandatory to fill the ‘Name of Company’. If Branch/division of a Company has obtained separate TAN, it needs to mention either the Name / Location of the Branch or Name of Division (in whose name TAN is sought) in respective field. Branches of a company having separate TANs should fill this field.
For example, Cement Division of of ABC Private Limited located at Andheri should fill as:
| Name of Company | Name of Division | Name/Location of Branch |
| ABC PRIVATE LIMITED | CEMENT DIVISION | ANDHERI BRANCH |
ABC Bank of India – Nariman Point Branch, Mumbai should be written as:
| Name of Company | Name of Division | Name/Location of Branch |
| ABC PRIVATE LIMITED | NARIMAN POINT BRANCH, MUMBAI |
Category of a company – Deductor / Collector should select its appropriate entry by ticking in the relevant box.
2 (e). Name – Individual/Hindu Undivided Family (Karta)
First Name is Mandatory. Name of the deductor / collector should be written in full and not in abbreviated form. As an exception, very large Middle names may be abbreviated. Name should not be prefixed with Shri, Smt., M/s, Kumari, Late, Major, Dr., etc. In case name is prefixed with Title, application may be rejected.
Individuals/ HUFs (Karta) must state their full expanded name and fill in the appropriate fields for Last, Middle and First Name.
For example, Dinesh Kumar Garg will be written as:
| Last Name/Surname | First Name | Middle Name |
| GARG | DINESH | KUMAR |
Or, if middle name is not there, it will be left blank. For example, Gunjan Bansal will be written as:
| Last Name/Surname | First Name | Middle Name |
| BANSAL | GUNJAN |
If a Sole Proprietor/HUF has obtained a single TAN in his/her name for all businesses run by him/her/it, then he/she/it should fill name in this field.
Deductor / Collector should select appropriate entry (i.e. Individual / Hindu Undivided Family) by ticking in the relevant box.
Individual should select appropriate title by ticking in the relevant box for ‘Shri’, ‘Smt’, ‘Kumari’. HUF will leave the mentioned fields blank.
2 (f). Branch of Individual Business(Sole Proprietorship concern)/ Hindu Undivided Family (Karta)
This field will be filled only if the form is being submitted for branch of Individual Business (Sole Proprietorship Concern)/Hindu Undivided Family (Karta). It is mandatory to fill First Name.
In case an Individual/HUF has obtained separate TANs for different businesses being run by him/her/it, this category will be applicable. The name of the concern should be filled in the field for Name/Location of Branch.
Other Title (Dr. Late, Smt etc.) related rules / given in Item No. 2(e) will be applicable here also.
| Last Name/Surname | First Name | Middle Name | Name/Location of Branch |
| KOHLI | JASJIT | SINGH | CHANDAN BOOK STALL |
Deductor / Collector should select appropriate category (i.e. Individual / Hindu Undivided Family) by ticking in the relevant box.
2 (g). Firm/Association of persons/Association of persons (Trusts)/Body of Individuals/Artificial Juridical Person
The Name of the Firm/Association of persons/Association of persons (Trusts)/Body of Individuals/Artificial Juridical Person should be written in full in the field provided.
2 (h). Branch of Firm/Association of persons/Association of persons (Trusts)/Body of Individuals/Artificial Juridical Person
If a branch of a Firm/AOP/AOP(trusts)/Body of Individuals/Artificial Juridical Person is filling the form, this category is applicable. The Name of Firm/Association of Persons/Association of Persons(Trusts)/Artificial Juridical Person should be written in full in the field provided. Name of Branch should be entered in the relevant field.
| Name of Firm | Name/Location of Branch |
| SHAH & COMPANY | FORT BRANCH |
3. Address
Deductor / Collector should mention the address of the location where the tax is being deducted. It is compulsory for the deductor / collector to mention at least two details out of four i.e.(Flat/Door/Block No., Name of Premises / Building, Road/Street/Lane and Area / Locality).
Town/City/District, State / Union Territory and PIN code are mandatory.
The applicant should not mention a foreign address.
3. Telephone Number and e-mail I
1. If Telephone Number is mentioned, STD Code is mandatory.
2. In case of mobile number, country code should be mentioned as STD Code.
| 9 | 8 | 2 | 0 | 0 | 1 | 1 | 1 | 1 | 5 |
Where ’91’ is the country code of India.
However, In case of WLL mobiles (e.g. Reliance, TATA Indicom, etc.), STD Code should be mentioned.
3. It is suggested that applicants mention their telephone number so that they can be contacted in case of any discrepancy in the application form.
4. Applicants should provide their valid e-mail IDs for receiving intimation about the status of their application through e-mail.
4. Nationality of Deductor / Collector
This field is mandatory for all categories of deductor / collector.
5. Permanent Account Number (PAN)
Deductor / Collector should mention the 10-digit Permanent Account Number allotted to it, if any, else leave this field blank.
6. Mention other Tax Deduction Account Numbers (TANs) inadvertently allotted to you
All TANs inadvertently allotted other than the one filed at the top of the form (the one being used currently by the deductor / collector) should be mentioned for surrending and cancellation of the same. Please enclose the proof of TAN inadvertently allotted to you, such as TAN allotment letter from ITD or a screen print of the TAN search screen on ITD website.
General Information for TAN Applicants
| a. | The fee for processing of TAN application to be paid to TIN-FCs is 55/- (Plus GST, as applicable). |
| b. | Deductor/Collector will receive an acknowledgment containing a 14 digit unique number on submission of this form. This acknowledgment number can be used by the deductor/collector for tracking the status of its application. |
| d. | For more information / application status enquiry |
Guidelines
I. STEPS FOR ONLINE APPLICATION
| a. | Applicant will fill TAN Change Request form online and submit the form. |
| b. | If the data submitted fails in any format level validation, a response indicating the error(s) will be displayed on the screen. |
| c. | The applicant shall rectify the error(s) and re-submit the form. |
| d. | If there are no format level error(s) a confirmation screen with data filled by the applicant will be displayed. |
| e. | If the applicant requires any amendment to this data, it can choose the edit option, else it shall choose the confirm option. |
| f. | For Changes or Correction in TAN data, fill all mandatory fields (marked with *) of the Form and select the corresponding box on left margin of appropriate field where correction is required. |
| g. | TAN change request can be made for ‘change of category of the applicant’ only if category is erroneously mentioned in the Income Tax Department (ITD) TAN database. For example if ABC Ltd. is categorised as ‘Firm’ in ITD TAN database the category can be changed to ‘Company’ which is the correct category. |
| h. | For Cancellation of TAN, fill all mandatory fields in the Form, enter TAN to be cancelled in Item No.6 of the Form and select the check box on left margin. TAN to be cancelled should not be same as TAN (the one currently used) mentioned at the top of the Form. |
II. PAYMENT
| i. | The fee for TAN Change Request form is 55.00 application charge + GST |
| j. | Fee can be paid either by |
Persons authorised to make credit card / debit card / net banking payment for other categories are as below:
| Category of applicant | Authorized person whose credit card / debit card / net banking can be used for making the payment |
| Company/Branch/Division of a company | Any Director of the Company |
| Individual (Sole Proprietorship) / Branch of Individual Business | Self |
| Hindu Undivided Family (HUF) | Karta |
| Firm / Branch of Firm | Any partner of the firm |
| Association of Persons/Body of Individuals/ Association of Persons (Trusts)/Artificial Juridical Person | Authorised signatory covered under section 140 |
Applicants making credit card / debit card payment will be charged an additional surcharge of 5.00 + GST by the bank providing payment gateway facility.
Applicants making payment through Net Banking facility will be charged an additional surcharge of 4.00 + GST for payment gateway facility.
On successful credit card / debit card / net banking payment, acknowledgment will be displayed. Applicant shall save and print the acknowledgment and send to NSDL as mentioned in point ‘V – Mode of Submission of Documents’ below.
Applicant shall select appropriate mode of payment and fill relevant details in the application.
IV. DOCUMENTS TO BE SUBMITTED ALONG WITH THE APPLICATION
| t. | Proof of TAN (existing TAN . i.e. the one currently in use). |
| u. | Proof of TAN(s) to be surrendered/cancelled, if any. |
| v. | Applicant may submit the TAN allotment letter received from ITD as proof of TAN. In case the applicant does not have TAN allotment letter, he can submit a printout of his TAN details using TAN search facility provided at www.incometaxindia.gov.in or www.tin-nsdl.com |
| w. | Relevant documentary proof to support request for correction/change in TAN change request to be forwarded to NSDL along with TAN acknowledgment. |
| In case the applicant’s address changes to a different city and the new address falls under different RCC (Regional Computer Center of Income Tax Department) then applicant needs to apply for a new TAN in Form no. 49B. |
V. MODE OF SUBMISSION OF DOCUMENTS
The acknowledgment duly signed along with relevant proofs to be sent to NSDL at
National Securities Depository Limited
4th Floor, Mantri Sterling,
Plot No. 341, Survey No. 997 /8,
Near Deep Bungalow Chowk,
| y. | Superscribe the envelope with ‘APPLICATION FOR TAN CHANGE REQUEST-Acknowledgment Number’ (e.g. ‘APPLICATION FOR TAN CHANGE REQUEST-88301020000097’). |
| z. | Your acknowledgment, demand draft, if any, and proofs, should reach NSDL within 15 days from the date of online application. |
| aa. | Applications received with Demand Draft /cheque as mode of payment shall be processed only on receipt of relevant proofs and realisation of payment. |
| bb. | Applications received with credit card / debit card / net banking as mode of payment shall be processed on receipt of relevant documents (acknowledgment and proofs). |
Republished with Amendments