TAN Registration Process in India: Who Needs a Tax Deduction Account Number and Penalties for Non-Deduction of TDS

When is TAN Registration Mandatory in Maharashtra?

Under Section 203A of the Income Tax Act 1961, any individual, partnership firm, LLP, or company making payments that cross statutory TDS thresholds must obtain a Tax Deduction and Collection Account Number (TAN). The 10-digit alphanumeric TAN must be quoted on all TDS certificates (Form 16/16A), quarterly TDS returns (Form 24Q, 26Q), and tax payment challans (Challan ITNS 281).

Review our complete guide to PAN & TAN registration or consult our TDS compliance team.

Major TDS Sections Requiring TAN Quoting:

• Section 192: TDS on employee salaries crossing basic exemption slabs.
• Section 194C: TDS on contractor and sub-contractor payments exceeding ₹30,000 single or ₹1,00,000 aggregate.
• Section 194J: TDS on fees for professional or technical services (10% or 2% for technical services).
• Section 194I: TDS on commercial or residential rent exceeding ₹2,40,000 per year.