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PAN & TAN Application

For individuals, firms & companies

Fresh PAN and TAN applications, corrections and reprints for individuals and entities — filed correctly so they're never rejected.

What's included

  • New PAN / TAN application
  • Correction & reprint requests
  • Entity PAN (firm, LLP, company, trust)
  • Status tracking till delivery
01

Understanding PAN & TAN Application

PAN and TAN are the two identity numbers the Income-tax Act, 1961 uses to track you. PAN — the Permanent Account Number under Section 139A — is a 10-character code every taxpayer needs to file returns, open bank accounts, buy property or invest. TAN — the Tax Deduction and Collection Account Number under Section 203A — is a separate 10-character number that anyone who deducts or collects tax at source must obtain and quote on every TDS payment, return and certificate. They look similar but serve entirely different purposes, and businesses usually need both.

The distinction matters because the penalties differ. Quoting a wrong PAN or failing to obtain one when required attracts a ₹10,000 penalty under Section 272B, while failing to apply for TAN or not quoting it on TDS documents attracts ₹10,000 under Section 272BB. If your firm pays rent above ₹50,000 a month to certain payees, pays salaries, contractor bills or professional fees beyond threshold limits, you must deduct TDS — and you simply cannot deposit that TDS without a TAN.

Applications go through Protean (formerly NSDL e-Gov) or UTIITSL using Form 49A for PAN (49AA for foreign entities) and Form 49B for TAN. The forms are short but unforgiving — a mismatch between the name on your Aadhaar, incorporation certificate or partnership deed and the form leads to rejection or a card issued in the wrong name. We prepare and file both applications correctly the first time, typically delivering e-PAN and TAN allotment within 3 to 7 working days.

02

Who needs this?

Newly formed firms, LLPs and companies

A business needs its own PAN — separate from the owners' — before it can open a current account, register for GST or file its first return. Companies incorporated through SPICe+ get PAN and TAN automatically, but firms and trusts must apply.

Employers paying salaries

The moment you pay a salary high enough to require TDS under Section 192, you need a TAN to deposit the tax and issue Form 16 to employees.

Businesses paying rent, contractors or professionals

Payments above thresholds — ₹30,000 per contract to contractors, ₹30,000 a year to professionals, rent beyond limits — trigger TDS obligations that require a TAN.

Individuals without PAN

First-time earners, students starting to invest, NRIs buying property in India and senior citizens needing PAN for bank KYC all require a fresh PAN application.

Property buyers deducting TDS on purchase

Buying property above ₹50 lakh requires deducting 1% TDS under Section 194-IA — this specific case uses PAN alone, but buyers paying rent above ₹50,000 a month or dealing with NRI sellers face TAN questions we help resolve.

Trusts, societies and associations

NGOs and societies need PAN to open bank accounts, receive grants and claim tax exemption, and need TAN once they hire staff or pay contractors beyond TDS thresholds.

03

When this is NOT the right fit

Your situationWhat applies instead
You already hold a PAN and want a second oneHolding more than one PAN is prohibited and attracts a ₹10,000 penalty under Section 272B. If your card is lost or details changed, the correct route is a reprint or correction application, which we also handle.
You are an individual buying property from a resident seller and only need to deposit 1% TDSSection 194-IA lets you deposit that TDS using your PAN through Form 26QB — you do not need a TAN for this one transaction.
You make no payments that attract TDSTAN is only for deductors and collectors of tax at source. A small business paying no salaries above threshold and no qualifying contractor or rent payments has no TAN obligation yet.

Not sure which applies to you? Message us — we'll point you to the right service in minutes, free.

04

Documents you'll need — and why

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Aadhaar card of the individual applicant

Aadhaar is the primary identity and address proof for PAN, and PAN-Aadhaar linking is mandatory, so the details must match exactly at the application stage.

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Passport-size photograph and signature

Both are printed on the physical PAN card and stored against your record for verification of future correction requests.

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Partnership deed or LLP agreement

For firm PAN, the department verifies the firm's legal name, formation date and partners from the deed — any spelling difference between deed and form causes rejection.

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Certificate of incorporation (for companies, if not allotted via SPICe+)

Establishes the company's exact registered name and date of incorporation, which must appear identically on the PAN.

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Registered office address proof

The department dispatches the physical PAN card and all future notices to this address, so a current utility bill, rent agreement or bank statement is required.

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Details of the responsible person for TAN

Form 49B requires the name and designation of the person responsible for deducting tax — this person signs TDS returns, so it should be a partner, director or authorised signatory.

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Existing PAN of the entity (for TAN applications)

TAN is mapped to the deductor's PAN on the TRACES system so your TDS payments and returns reconcile correctly against your income-tax profile.

05

How it works, step by step

  1. 1

    Requirement check

    Day 1

    We confirm whether you need PAN, TAN or both, verify no duplicate PAN exists, and identify the correct applicant category and Assessing Officer code.

  2. 2

    Form preparation

    1 working day

    We fill Form 49A or 49B with names, dates and addresses matched letter-for-letter against your Aadhaar, deed or incorporation certificate, and get your confirmation before filing.

  3. 3

    Online filing and e-KYC

    1 working day

    The application is submitted on the Protean or UTIITSL portal with fees paid; individuals complete Aadhaar OTP-based e-KYC, while firms upload signed documents.

  4. 4

    Processing and allotment

    2-5 working days

    The department verifies the application. e-PAN is emailed on allotment and TAN allotment is intimated online; we track the acknowledgment daily and resolve any discrepancy memos.

  5. 5

    Physical card delivery and setup

    5-15 days for the physical card

    The physical PAN card arrives by post, and we help you register the TAN on the TRACES and income-tax portals so you are ready to deposit TDS and file returns.

06

Due dates to know

TAN application

Before deducting your first TDS

Section 203A requires TAN to be quoted on every challan and return — you cannot legally deposit TDS without it.

TDS deposit after deduction

7th of the following month

TDS deducted in March is due by 30 April. Late deposit attracts 1.5% interest per month.

Quarterly TDS returns (24Q/26Q)

31 July, 31 October, 31 January and 31 May

Late filing attracts ₹200 per day under Section 234E, capped at the TDS amount.

PAN-Aadhaar linking

At allotment stage for new PANs

New PANs issued on Aadhaar e-KYC are linked automatically; older unlinked PANs become inoperative.

07

What non-compliance costs

Failure to apply for TAN or not quoting it on challans and returns (Section 272BB)

Penalty of ₹10,000.

Failure to obtain PAN when required, or quoting a false PAN (Section 272B)

Penalty of ₹10,000 per default.

Holding more than one PAN

₹10,000 penalty under Section 272B; the duplicate must be surrendered.

No PAN furnished to a deductor (Section 206AA)

TDS is deducted at 20% or the applicable rate, whichever is higher — a real cash-flow hit for the payee.

08

Why doing this right pays off

Both numbers, one process

We handle PAN and TAN together so a new firm walks away fully ready to open its bank account, run payroll and deposit TDS without a second engagement.

First-time acceptance

Most rejections come from name or date mismatches. We cross-verify every field against source documents before filing, avoiding the resubmission loop.

Fast e-PAN delivery

Aadhaar-based e-KYC applications typically get the e-PAN within days, letting you complete bank KYC and GST registration without waiting for the physical card.

Penalty protection

Getting TAN before your first deduction keeps you clear of the ₹10,000 Section 272BB penalty and lets you deposit TDS on time from month one.

Post-allotment setup included

We register your TAN on TRACES and the e-filing portal, so you can download Form 16/16A and file quarterly returns from day one.

09

Common DIY mistakes we see

  • Applying for a fresh PAN after losing the card instead of a reprint — this creates a duplicate PAN and a ₹10,000 penalty exposure.
  • Using a partner's personal PAN for firm transactions because the firm's PAN was never obtained — the firm is a separate taxable person.
  • Deducting TDS from a contractor's bill and then discovering there is no TAN to deposit it against, causing interest to accrue at 1.5% a month.
  • Entering the firm name with abbreviations or missing words that do not match the partnership deed, leading to rejection or a wrongly named card.
  • Confusing TAN with PAN on TDS challans — payments made against the wrong number take weeks of correction requests to fix.
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Frequently asked questions

Almost always yes, if you will pay salaries or vendor bills that attract TDS. PAN identifies your business as a taxpayer; TAN identifies it as a tax deductor. A private limited company incorporated recently gets both through SPICe+, but partnership firms, proprietors and trusts must apply separately.

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