How to get a TAN
Anyone who deducts or collects tax at source needs a TAN. From April 2026 you apply in Form 134. The fee is ₹77 including GST.
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Who needs a TAN
Every person who has to deduct or collect tax at source (TDS or TCS) must get a TAN. It is a 10-character alphanumeric number, and you quote it on TDS and TCS statements, challans and certificates. Under the Income-tax Act, 2025 this is section 397 (formerly 203A).
How to apply
- New TAN: Form 134, from 1 April 2026. It replaces Form 49B.
- Changes or corrections: Form 135.
- Fee: ₹65 plus 18% GST, so ₹77, as per the Protean guidelines.
Penalty
If you don’t apply for a TAN, or don’t quote it where required, the penalty is ₹10,000.
Sources
- Income Tax Department: Tax Deduction Account Number
- FAQs on Forms 134 and 135
- Protean TAN registration guidelines
Last verified: 4 Nov 2026