Tax Deduction Account Number (TAN) is a unique 10 digit alphanumeric code allotted by the Income Tax Department to all those persons who are required to deduct tax at the source of income. It is mandatory to quote TAN on all TDS (Tax Deduction at Source) returns (including e-TDS return) or any TDS payment challan.
Who is required to apply for TAN?
Every person who is required to deduct tax at source (TDS) is required to have TAN. Similar to PAN, TAN is a 10-digit alphanumeric number assigned to a tax deductor and collector. The income tax department will issue this number to the person making an application for it
Persons authorised to make credit card / debit card / net banking payment for other categories are as below:
| Category of applicant | Authorized person |
| 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 of Income Tax Act, 1961 |