TAN

Tax Deduction Account Number

10-character ID required for any entity deducting TDS.

What is TAN?

TAN is mandatory for any business deducting TDS — on salary, vendor payments, rent, interest. Without TAN, you cannot deposit TDS challans or file TDS returns. Penalty for non-procurement: ₹10,000 (Section 272BB).

Who needs TAN?

Any business / individual deducting TDS.