Rated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areasRated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areas
Trusted TAN Consultants · Nerkundram Pathai (PIN 600107)

TAN Registration — Nerkundram Pathai & Nerkundram

End-to-end TAN for Nerkundram Pathai dense residential corridor with neighbourhood retail establishments — handled by a qualified, in-house team

TAN Registration for Nerkundram Pathai firms under Chennai North (Anna Nagar Division) — fixed fee, deterministic turnaround and archived working papers. Call 9566-068-468.

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500+ Clients
Quick Answer

How many TANs can one entity hold — one per PAN or multiple per branch in Nerkundram Pathai, Chennai?

There is no statutory ceiling. CBDT guidance and Protean (NSDL) practice permit one TAN per branch or division where deductions are administered locally; one consolidated TAN is also acceptable where deductions are centralised. A single PAN-holder is not restricted to one TAN, but each TAN must correspond to a distinct deducting office with a unique address. Duplicate TANs without a corresponding office must be surrendered to avoid Section 272BB exposure for filings on the wrong TAN.

Transparent Pricing

TAN Registration in Nerkundram Pathai — Plans & Pricing

Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.

MonthlyAnnualSave 2 Months
Nill
Form 49B filing only
₹1,500one-time

  • Form 49B Online Application via Protean (NSDL)
  • Deductor Category Selection (Company/Firm/Individual/HUF/Trust)
  • Section 203A Eligibility Check
  • Application Acknowledgement (14-digit Receipt)
  • Supporting Documents Drafting
  • Multi-Branch TAN Coordination
  • First Quarter TDS Setup
  • TAN Correction / Surrender
  • Engagement Type: One-Time
  • TAN Coverage: Single TAN
  • WhatsApp Document Pickup
  • TAN Allotment Letter Tracking
  • TRACES Registration Assistance
  • Dedicated Account Manager
Starter
+ documents prep + acknowledgement follow-up
₹2,500one-time

  • Form 49B Online Application via Protean (NSDL)
  • Deductor Category Selection
  • Section 203A Eligibility Check
  • Application Acknowledgement (14-digit Receipt)
  • Supporting Documents Preparation (PAN/Incorp/Deed/Resolution)
  • Authorised Signatory Aadhaar e-KYC Co-ordination
  • Physical Acknowledgement Despatch to Protean Pune (Non-DSC route)
  • Acknowledgement Status Follow-Up till TAN Allotment
  • Multi-Branch TAN Coordination
  • First Quarter TDS Setup
  • TAN Correction / Surrender
  • Engagement Type: One-Time
  • TAN Coverage: Single TAN
  • WhatsApp Document Pickup
  • TAN Allotment Letter Tracking
  • TRACES Registration Basic Setup
  • Dedicated Account Manager
Most Popular ⭐
Professional
+ multi-branch + first quarter TDS setup
₹4,500one-time

  • Form 49B Online Application via Protean (NSDL)
  • Deductor Category Selection
  • Section 203A Eligibility Check
  • Application Acknowledgement (14-digit Receipt)
  • Supporting Documents Preparation
  • Multi-Branch TAN Coordination (up to 3 Branches)
  • Branch-wise Form 49B with Distinct Address Mapping
  • First Quarter TDS Setup — Section-wise Threshold Mapping
  • Form 24Q / 26Q Setup with TRACES Registration
  • Form 16 / 16A Generation Workflow Configured
  • Section 192/194C/194J Deductor Education Briefing
  • OLTAS Challan ITNS 281 First Deposit Hand-holding
  • Engagement Type: One-Time + 3-Month Setup Support
  • TAN Coverage: Up to 3 TANs / Branches
  • WhatsApp Document Pickup
  • TAN Allotment Letter Tracking
  • TRACES Full Registration & Token Generation
  • TDS Advisory Calls (Limited)
  • TAN Correction / Surrender
  • Section 272BB Defence
Premium
+ TAN correction/surrender + Section 272BB defence
₹12,000one-time

  • Form 49B Online Application via Protean (NSDL)
  • Deductor Category Selection
  • Section 203A Eligibility Check
  • Application Acknowledgement (14-digit Receipt)
  • Supporting Documents Preparation
  • Multi-Branch TAN Coordination (Unlimited Branches)
  • Branch-wise Form 49B with Distinct Address Mapping
  • First Quarter TDS Setup — Section-wise Threshold Mapping
  • Form 24Q / 26Q / 27Q / 27EQ Setup
  • TRACES Full Registration & Default Dashboard Setup
  • TAN Correction (Form 49B Change/Correction route)
  • Duplicate TAN Surrender to AO (TDS) Jurisdiction
  • OLTAS Challan Correction (Form C — TAN correction) Handling
  • Section 272BB Penalty Defence — Section 273B Reasonable-Cause Submissions
  • Section 272A(2)(k) Defence for Late Statement Filings
  • AAR / CIT(A) Representation Drafting (where applicable)
  • Engagement Type: One-Time + 12-Month Support
  • TAN Coverage: Unlimited Branches under one PAN
  • WhatsApp Document Pickup
  • TAN Allotment Letter Tracking
  • TRACES Full Setup
  • TDS Advisory Calls (Unlimited)
  • Dedicated Account Manager
  • Priority 24-Hour Support

Swipe to see all plans

Prices exclude GST. For enterprise pricing, call 9566-068-468.

Why FilingPro?

Why Nerkundram Pathai Clients Choose FilingPro

Expert TAN in Nerkundram Pathai — qualified professionals, 15+ years experience, zero-penalty track record.

Section 192 / 194 Threshold Mapping

Section-wise threshold mapping done at TAN setup — Section 192 salary, Section 194C contract, Section 194I rent, Section 194J professional, Section 194Q purchase. Form 24Q/26Q schedules and ITNS 281 challan workflow configured for the first quarter.

TAN Correction Route Available

Where deductor name, address or category requires update post-allotment, Form 49B Change/Correction route is filed with proof of the changed particular. The TAN itself does not change — only the registered details. Processing in 15-20 working days.

Duplicate TAN Surrender Handled

Duplicate or unused TANs surrendered by written application to the AO (TDS) of jurisdiction with TAN allotment letter, surrender reason and undertaking. Pending Form 24Q/26Q NIL statements filed before surrender to close Section 272A(2)(k) exposure.

WhatsApp-First Document Pickup

Share PAN, Aadhaar, incorporation/deed and address proof on WhatsApp at 9566-068-468 — we draft Form 49B, manage e-KYC and despatch the acknowledgement entirely remotely. Nerkundram Pathai clients work without a single office visit.

15+ Years TDS Compliance Experience

Our team has handled TAN, TDS and TCS compliance from the OLTAS-on-paper era through the TRACES rollout to the current Protean (post-NSDL rebranding) regime. Deep familiarity with Chennai AO (TDS) jurisdictions, Form 49B nuances and Section 272BB defence.

Form 49B Filed Under Section 203A

Form 49B drafted with the correct deductor category — Company / Firm / Individual / HUF / Trust / Local Authority / Government. Authorised signatory details, registered office and PAN matched to source documents. Filed online through Protean (formerly NSDL).

Key Benefits

What Nerkundram Pathai Clients Get

Every TAN Registration engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.

Branch-Level Compliance Clarity
Branch-wise TANs allow deduction reporting that aligns with the location of payment, BSR-challan deposit and Form 24Q employee data. Statutory officers (AO TDS) of the relevant jurisdiction handle defaults — no inter-jurisdictional confusion in penalty proceedings.
TRACES Default Monitoring
TRACES dashboard configured for Nerkundram Pathai clients — Section 200A intimations on processing of TDS statements, Section 201 short-deduction defaults, Section 154 rectification responses all tracked from a single TAN-linked login.
Form 16 / 16A Generation Workflow
For salary deductors under Section 192, Form 16 Part A (downloaded from TRACES) and Part B (employer-prepared) workflow configured. For non-salary deductors, Form 16A quarterly download from TRACES enabled. Section 203 obligation to issue certificates met on time.
TCS Setup on the Same TAN
Where the Nerkundram Pathai entity is also liable to collect TCS under Section 206C — scrap, motor vehicle ₹10 lakh+, foreign tour packages, LRS remittance ₹7 lakh+, sale of goods ₹50 lakh+ — the same TAN serves both TDS and TCS. Form 27EQ schedule configured alongside Form 26Q.
TAN Correction Without Loss of Identity
updated particulars
Section 273B Reasonable-Cause Defence
Where Section 272BB or Section 272A(2)(k) penalty has been initiated for past failures, Section 273B reasonable-cause submissions drafted citing Hindustan Steel v. State of Orissa (1972) 83 ITR 26 (SC) and CIT v. Eli Lilly. Bona fide belief, technical breach and first-time omission positions argued.
Comparison

TAN vs PAN

Why this matters here — In Nerkundram Pathai, the cluster of residential, retail, small trade businesses that defines Nerkundram Pathai's commercial fabric; served by short connections to Nerkundram and Maduravoyal and onward to central Chennai.

AspectTANPAN
Format10 characters: 4 letters + 5 digits + 1 letter (e.g. CHEA12345B); first three letters denote the city.10 characters: 5 letters + 4 digits + 1 letter (e.g. AAAPZ1234C); fourth letter denotes holder type.
Application formForm 49B under Rule 114A, filed with Protean/NSDL or a TIN-FC.Form 49A (residents) or 49AA (non-residents) under Rule 114.
Penalty for defaultRs 10,000 under Section 272BB for not obtaining or wrongly quoting TAN.Rs 10,000 under Section 272B for not obtaining, or for quoting an incorrect PAN.
Governing sectionAllotted under Section 203A of the Income-tax Act 1961 as a deduction/collection account number.Allotted under Section 139A of the Income-tax Act 1961 as a taxpayer identification number.
Primary purposeIdentifies a deductor/collector for administering TDS and TCS; quoted in challans, statements and certificates.Identifies a taxpayer for all income-tax matters, including filing returns and claiming TDS credit.
Who must obtain itOnly persons liable to deduct TDS or collect TCS (employers, businesses making specified payments, collectors).Virtually every taxpayer, entity and person entering specified financial transactions.
Documents Required

Documents for TAN Registration

Share documents via WhatsApp to 9566-068-468. No office visit required for Nerkundram Pathai clients.

PAN of the entity (Company/Firm/Trust/HUF/Proprietor) — original digital copy or self-attested
Aadhaar of the authorised signatory for e-KYC and DSC linkage
Address proof of the registered office — utility bill / rent agreement / property tax receipt (not older than 3 months)
Bank account proof — cancelled cheque or bank statement showing entity name (for refund/communication record)
Certificate of Incorporation (Company) / Partnership Deed (Firm) / Trust Deed with 12A/12AB (Trust) / Society Registration / LLP Agreement
Board Resolution authorising the signatory to apply for TAN and sign Form 49B (for Companies and LLPs); Partners' Authorisation Letter for Firms
Ready to Get Started?
WhatsApp your documents to 9566-068-468 — our team begins within 24 hours. No office visit needed.
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Statutory Deadlines

Compliance deadlines that matter

Miss any of these and the next consequence kicks in automatically.

Deadlines in this neighbourhood — In Nerkundram Pathai, the business activity radiating outward from Nerkundram Pathai Junction and nearby commercial pockets.

Trigger eventDaysFormConsequence
Becoming liable to deduct TDS or collect TCS (first deduction event)On due dateForm 49BTAN must already be held before the first deduction/collection; operating without a TAN attracts Rs 10,000 penalty under Section 272BB and blocks challan payment and return filing.
TDS deducted in a month (April to February)7 daysTDS challan (ITNS 281)Tax deducted must be deposited by the 7th of the following month; delay attracts interest at 1.5% per month under Section 201(1A).
Change in deductor particulars (name/address) after TAN allotmentOn due dateTAN Change Request formCorrections to TAN data should be filed promptly via the TAN change-request route so challans and statements carry accurate details and are not rejected.
End of Quarter 4 (Jan-Mar) TDS statement61 daysForm 24Q / 26Q / 27QQ4 statement due 31 May (61 days after quarter-end); late filing draws Section 234E fee and delays Form 16/16A issuance.
Filing of quarterly TDS statement (issuing Form 16A)15 daysForm 16A (from TRACES)Non-salary TDS certificates in Form 16A must be issued within 15 days of the statement due date; default draws Rs 100 per day under Section 272A(2)(g).
End of Quarter 1 (Apr-Jun) TDS statement31 daysForm 24Q / 26Q / 27QQuarterly TDS statement due 31 July; delay attracts Section 234E fee of Rs 200 per day (capped at tax deductible).
TDS deducted in March30 daysTDS challan (ITNS 281)Tax deducted in March must be deposited by 30 April; late deposit triggers Section 201(1A) interest and disallowance risk under Section 40(a)(ia).

Deadline pressure points we see in Nerkundram Pathai: On the ground in Nerkundram Pathai, for the professional and salaried population of Nerkundram Pathai navigating personal-tax and home-office GST.

Forms Library

Forms used in this engagement

Form 49BApplication for allotment of TAN

Prescribed application for allotment of a new TAN by a person required to deduct TDS or collect TCS. Filed online or at a TIN-Facilitation Centre with the applicable fee; a 10-character alphanumeric TAN is allotted on approval.

Before the first TDS deduction / TCS collection Protean (NSDL e-Gov) / TIN-FC for the Income-tax Department
TAN Change RequestCorrection/change in TAN data

Used to correct or update details already recorded against an existing TAN (name, address, contact) or to surrender a duplicate TAN allotted in error.

As and when particulars change Protean (NSDL e-Gov) / TIN-FC
ITNS 281Challan for TDS/TCS payment

Challan used to deposit tax deducted or collected to the Government; the deductor's TAN is a mandatory field and drives credit to the deductee.

By 7th of the following month (30 April for March) Authorised banks via TIN 2.0 / e-Pay Tax
Form 24Q / 26Q / 27QQuarterly TDS statements

Quarterly statements of TDS: 24Q for salaries, 26Q for other resident payments, 27Q for payments to non-residents. Filed against the deductor's TAN and reconciled to challans and PAN-wise deductee entries.

Q1 31 Jul, Q2 31 Oct, Q3 31 Jan, Q4 31 May TRACES / Protean e-filing (RPU + FVU)
Form 27EQQuarterly TCS statement

Quarterly statement of tax collected at source, filed by collectors under Section 206C against their TAN, feeding the collectee's Form 26AS.

Q1 15 Jul, Q2 15 Oct, Q3 15 Jan, Q4 15 May TRACES / Protean e-filing
Form 16 / 16ATDS certificates

TDS certificates issued to deductees: Form 16 for salary and Form 16A for non-salary payments. Generated from TRACES only against a valid TAN and correctly filed statement.

Form 16 by 15 June; Form 16A within 15 days of statement due date TRACES portal (deductor download)

TAN Registration in Nerkundram Pathai, Chennai 600107

Nerkundram Pathai is a busy commercial road through Nerkundram with neighbourhood retail strips coaching centres and small-trade establishments serving the surrounding residential pockets. Statutory correspondence for Nerkundram Pathai businesses routes through the Anna Nagar Division, so we align every TAN Registration engagement to that jurisdiction from the start. Nerkundram Pathai (PIN 600107) falls under the Anna Nagar Division of the Chennai North, the jurisdiction that handles statutory matters for businesses at this PIN. For TAN Registration at PIN 600107, understanding the Anna Nagar Division's documentation norms removes most of the friction from the process.

Working in Nerkundram Pathai brings a logistical edge: proximity to Nerkundram Pathai Junction and the Nerkundram Bus Stop corridor keeps physical document handling fast. The businesses clustered around Nerkundram Pathai Junction in Nerkundram Pathai drive the bulk of the TAN Registration workload we see each cycle. Nerkundram Pathai reads as a dense residential corridor with neighbourhood retail pocket with medium commercial activity, anchored around Nerkundram Pathai Junction and fed by the Nerkundram Bus Stop corridor. Freight and foot traffic from the Nerkundram Bus Stop hub pull steady daily commerce through Nerkundram Pathai, so there is rarely a quiet filing month in this dense residential corridor with neighbourhood retail pocket.

The small trade firms we serve in Nerkundram Pathai value a TAN partner who already understands their sector's compliance rhythm. Mixed small trade activity across Nerkundram Pathai means our TAN team keeps sector playbooks ready rather than improvising per client. TAN Registration for small trade businesses in Nerkundram Pathai hinges on getting the sector's recurring entries right the first time. A small trade operator in Nerkundram Pathai gets a TAN workflow shaped by sector norms, not a one-size-fits-all template.

The qualified-review step on every Nerkundram Pathai TAN file is where errors get caught before they reach the portal. Turnaround for Nerkundram Pathai TAN Registration is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. The Nerkundram Pathai TAN Registration workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you. From the first TAN Registration cycle, a Nerkundram Pathai engagement is set up to be audit-ready rather than reconstructed under pressure later.

TAN Registration clients in Maduravoyal are handled by the same practitioners who run our Nerkundram Pathai desk. A client relocating between Nerkundram Pathai and Maduravoyal keeps the same TAN file and the same team. Group companies spread across Nerkundram Pathai and Maduravoyal consolidate their TAN under one engagement with us. From the same Nerkundram Pathai team we also serve Maduravoyal and other nearby localities without re-onboarding clients.

Over several cycles in Nerkundram Pathai, the recurring TAN Registration issues cluster around a predictable short list we screen for early. Sector signals in Nerkundram Pathai — seasonal retail swings and peak-period volumes — shape how we schedule TAN work. Common patterns in the Anna Nagar Division give Nerkundram Pathai businesses an early-warning map we use to pre-empt TAN issues. Patterns we track for Nerkundram Pathai include retail documentation gaps, timing mismatches, and the questions the Anna Nagar Division tends to raise.

Shifting principal place of business to Nerkundram Pathai means updating jurisdiction to the Chennai North, and we manage the paperwork end-to-end. Incorporating in Nerkundram Pathai comes with jurisdiction, registration and TAN steps that we sequence so nothing stalls the launch. For a new business incorporating in Nerkundram Pathai or shifting its principal place of business here, TAN Registration setup is one of the first things to get right. First-time TAN Registration for a Nerkundram Pathai business is where getting the basics right saves years of cleanup later.

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Years Experience
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Active Clients
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Penalty Instances
Expert Guide

TAN Registration in Nerkundram Pathai — Complete Guide

For multi-state and multi-branch Nerkundram Pathai businesses, FilingPro files separate Form 49B for each deducting office under one PAN — getting branch-level TANs that map cleanly to the BSR-challan deposits, Form 24Q/26Q quarterly statements and TRACES dashboards. Where centralised deduction is preferred, a single head-office TAN is operated with branch-coded reporting. The choice is structured to match accounting reality, not retrofitted.

TAN Registration in Nerkundram Pathai, Chennai

Form 49B application under Section 203A for Nerkundram Pathai deductors — drafted with the correct deductor category (Company/Firm/Individual/HUF/Trust/Government), authorised signatory details, registered office and DSC/Aadhaar verification — filed through Protean (formerly NSDL) and tracked till the TAN allotment letter.

Form 49B Consultant in Nerkundram Pathai — Section 203A Compliance

A dedicated TAN consultant in Nerkundram Pathai handles every stage — eligibility check under Section 203A, deductor-category mapping, supporting documents preparation, online Form 49B submission, acknowledgement despatch where DSC is not used, and 7-15 working day allotment tracking with TRACES registration.

Multi-Branch TAN Coordination in Nerkundram Pathai

For Nerkundram Pathai businesses with multiple branches or divisions, branch-wise Form 49B is filed with distinct registered addresses — one TAN per deducting office — with consolidated reporting at the head office and synchronised TRACES registration for Form 24Q/26Q/27Q quarterly returns.

TAN Correction & Section 272BB Defence in Nerkundram Pathai

Where TAN particulars need updating (name, address, category) the Form 49B Change/Correction route is filed; where Section 272BB penalty is invoked for failure to apply or quoting incorrect TAN, Section 273B reasonable-cause submissions are drafted citing CIT v. Eli Lilly and Hindustan Steel principles.

Get Expert Help Today
Qualified professionals handle your TAN in Nerkundram Pathai. WhatsApp documents — we begin within 24 hours. From ₹1,500/one-time. Free consultation.
WhatsApp for Free Consultation Call @ 9566-068-468
From ₹1,500/one-time
15+ years experience
Zero penalties guaranteed
Offices at Maduravoyal, Nerkundram & Nolambur (upcoming)
Key Facts — TAN Registration in Nerkundram Pathai
Form 49B online filing through Protean (formerly NSDL e-Governance) under Section 203A — drafted with correct deductor category for Nerkundram Pathai entities.
TAN structure verified on allotment — 4 alphabetic + 5 numeric + 1 alphabetic check digit (Format: AAAA99999A) — for accurate quoting on ITNS 281 challans and Form 16/16A.
Section 203A(2) mandatory TAN-quoting on every challan, certificate and statement — Section 272BB ₹10,000 per-default penalty exposure eliminated for Nerkundram Pathai clients.
Multi-branch TAN coordination — separate Form 49B per deducting office with distinct registered address; consolidated head-office reporting where appropriate.
DSC-based paperless filing or physical acknowledgement despatch to Protean Pune within 15 days — both routes managed end-to-end.
Sections 194-IA / 194-IB / 194M TAN-exemption advisory — buyer / tenant / individual-payer guided to Form 26QB/26QC/26QD PAN-based deduction without unnecessary TAN application.
Section 192 salary TDS deductor setup — TAN, Form 24Q quarterly schedule, Form 16 generation workflow on TRACES configured at first allotment.
TRACES registration (https://contents.tdscpc.gov.in) with TAN, provisional receipt and token number — default summary monitoring and conso file download enabled.
TAN correction (name / address / category change) via Form 49B Change/Correction route; duplicate TAN surrender to AO (TDS) jurisdiction with pending statement clean-up.
Section 272BB and Section 272A(2)(k) penalty defence under Section 273B reasonable-cause — drafted citing CIT v. Eli Lilly and Hindustan Steel v. State of Orissa principles.
People Also Ask — TAN in Nerkundram Pathai
How long does it take to get a TAN after filing Form 49B?
After successful Form 49B submission and fee payment on the Protean (formerly NSDL) portal, the 14-digit acknowledgement is generated immediately. Where DSC is used, processing is paperless and TAN is typically allotted within 7-10 working days. Where physical acknowledgement is despatched, allow 3-5 working days for receipt at Protean Pune plus 7-15 working days for Income Tax Department processing. The TAN allotment letter is despatched by post and the TAN can also be verified online via the "Know Your TAN" service on incometax.gov.in.
What is the difference between PAN and TAN?
PAN under Section 139A is the universal taxpayer identifier — used for return filing, tax payment, high-value transactions and KYC. TAN under Section 203A is exclusively for deductors and collectors — used to deposit TDS/TCS challans, issue Form 16/16A and file Form 24Q/26Q/27Q/27EQ. Section 203A(2) requires TAN (not PAN) to be quoted on every TDS challan, certificate and statement. The two are not interchangeable — quoting PAN on a TDS challan triggers a Section 272BB penalty exposure.
Is TAN required for buying property over ₹50 lakh under Section 194-IA?
No. The proviso to Section 203A(2) read with Rule 31A(3A) specifically exempts Section 194-IA (TDS at 1% on immovable property purchase ₹50 lakh+), Section 194-IB (rent ₹50,000+/month by individual/HUF) and Section 194M (contract/professional payments ₹50 lakh+ by individual/HUF) from the TAN requirement. The buyer / tenant / individual-payer files Form 26QB / 26QC / 26QD respectively, quoting the buyer's and seller's PAN — no TAN application or quoting is needed.
How many TANs can a single PAN entity hold?
There is no statutory ceiling. Protean (NSDL) practice and CBDT guidance permit one TAN per branch or division where deductions are administered locally; alternatively, one consolidated TAN may be operated from the head office where deductions are centralised. Each TAN must correspond to a distinct deducting office with a unique registered address. Duplicate or unused TANs should be surrendered to avoid Section 272BB exposure for filings on the wrong TAN.
What is the penalty for failing to apply for TAN?
Section 272BB(1) imposes a flat penalty of ₹10,000 on a person who fails to apply for TAN as required by Section 203A, fails to quote TAN, or quotes an incorrect TAN on any challan, certificate or statement. Sub-section (1A) prescribes the same ₹10,000 for knowingly quoting a false TAN. The penalty is per default — repeated failures across challans can compound. Section 273B allows waiver where reasonable cause is established (bona fide belief, technical breach, first-time inadvertent omission).
Can TAN be surrendered if the business closes?
Yes. A duplicate or unused TAN is surrendered by writing to the Assessing Officer (TDS) of the jurisdiction with the TAN allotment letter, the reason for surrender (cessation of business, branch merger, duplicate allotment), and an undertaking that no further TDS/TCS will be deducted on the surrendered TAN. The TRACES portal also has a TAN deactivation request facility. All pending Form 24Q/26Q/27Q statements should be filed before the surrender request to avoid Section 272A(2)(k) ₹100/day exposure.
What is the penalty under Section 272BB for failure to apply for TAN?

Section 272BB(1) levies a penalty of ₹10,000 on a person who fails to apply for allotment of TAN as required by Section 203A, or fails to quote or quotes incorrect TAN on any challan, certificate, statement or other document. Sub-section (1A) prescribes the same ₹10,000 for quoting a false TAN knowingly. The penalty is per...

Is TAN required for an individual deducting TDS under Section 194-IA on property purchase?

No. Section 194-IA (TDS at 1% on purchase of immovable property of ₹50 lakh and above) is a PAN-based deduction — the buyer deducts and deposits TDS using Form 26QB by quoting the buyer's and seller's PAN. The proviso to Section 203A(2) and Rule 31A(3A) specifically dispense with the TAN requirement for Section 194-IA, 194-IB...

What is the processing time for TAN allotment after Form 49B submission?

After successful submission of Form 49B and payment of the application fee, the acknowledgement is generated immediately. Physical despatch of supporting documents (where required) takes 3-5 working days; the Income Tax Department processes the allotment in 7-15 working days from receipt at the National Securities Depository / Protean processing centre. The TAN allotment letter is...

Can a partnership firm apply for TAN at branch level or only at firm level?

A partnership firm holds one PAN at the firm level. It may, however, obtain separate TANs for each branch where deduction is centrally administered, by filing a separate Form 49B for each branch and indicating the branch name and address. Alternatively, the firm may operate a single TAN at the head office with branch-level reporting...

Does a proprietor need a separate TAN if he already has PAN?

Yes — if the proprietor is a person responsible for deducting TDS under any provision other than Sections 194-IA, 194-IB or 194M (e.g., a proprietor paying salary above the Section 192 threshold, or contract payments under Section 194C beyond the threshold), Section 203A requires him to apply for TAN even though he holds a PAN.

How many TANs can one entity hold — one per PAN or multiple per branch?

There is no statutory ceiling. CBDT guidance and Protean (NSDL) practice permit one TAN per branch or division where deductions are administered locally; one consolidated TAN is also acceptable where deductions are centralised. A single PAN-holder is not restricted to one TAN, but each TAN must correspond to a distinct deducting office with a unique...

What Nerkundram Pathai clients want to know before signing: On the ground in Nerkundram Pathai, on the Nerkundram-Maduravoyal corridor that passes through Nerkundram Pathai.

Expert Guide

A complete walkthrough — Tan Registration

Reading this guide locally — In Nerkundram Pathai, on the Nerkundram-Maduravoyal corridor that passes through Nerkundram Pathai.

What is TAN Registration and when is it required

Service overview

TAN Registration in Chennai () is handled end-to-end by qualified professionals at FilingPro. We file Form 49B online through Protean (formerly NSDL e-Governance) under Section 203A of the Income-tax Act 1961, prepare every supporting document — PAN of the entity, Aadhaar of the authorised signatory, certificate of incorporation / partnership deed / trust deed, address proof and board resolution — and track the application until the TAN allotment letter is delivered, typically within 7-15 working days.

Why tan registration matters for your business

Section 272BB Penalty Risk Eliminated

000 per-default exposure

First-Quarter TDS Filing Ready

By the first quarter end, the deductor is fully ready — TAN allotted, TRACES registered, ITNS 281 challan workflow configured, Form 24Q/26Q schedule mapped to deduction types. No Section 234E ₹200/day late-fee exposure on the first return.

PAN-Based Forms Where Eligible

For Chennai clients eligible for Section 194-IA / 194-IB / 194M PAN-based deduction, no TAN application is forced. Form 26QB/26QC/26QD route mapped — saves the application fee, the processing time and ongoing quarterly statement obligations.

How the engagement runs end to end

Eligibility Check & Document Collection

Section 203A eligibility confirmed for the Chennai client — deductor type, TDS sections triggered (192/194/195/206C), threshold mapping. Documents collected on WhatsApp — PAN of entity, Aadhaar of authorised signatory, certificate of incorporation / partnership deed / trust deed, address proof, board resolution / authorisation letter. Section 194-IA / 194-IB / 194M PAN-based exemption screened first to avoid unnecessary TAN application.

Form 49B Drafting & Review

Form 49B drafted with correct deductor category, registered office address, authorised signatory PAN and Aadhaar, contact particulars and section-wise expected deduction declaration. Internal review against PAN database to ensure exact name match. Client approval taken on the draft before online submission.

Online Submission via Protean

Form 49B submitted online on the Protean (formerly NSDL e-Governance) TIN portal. ₹65 (₹55 + GST) processing fee paid via net banking / debit / credit card. 14-digit acknowledgement generated. Where DSC (Class 3) is available, paperless route used; otherwise printed acknowledgement signed by authorised signatory and despatched to Protean Pune within 15 days.

What FilingPro brings to the engagement

Form 49B Filed Under Section 203A

Form 49B drafted with the correct deductor category — Company / Firm / Individual / HUF / Trust / Local Authority / Government. Authorised signatory details, registered office and PAN matched to source documents. Filed online through Protean (formerly NSDL).

7-15 Working Day Allotment

Application acknowledgement (14-digit number) generated immediately on submission. DSC route processed paperless in 7-10 working days; physical-acknowledgement route in 10-15 working days. TAN allotment letter tracked and delivered to Chennai client.

TAN Structure Verified on Allotment

On allotment, the 10-character TAN structure (4 alphabetic + 5 numeric + 1 alphabetic check digit) is verified. City code (positions 1-3), name initial (position 4) and check digit are validated against the issuing AO (TDS) jurisdiction before the TAN is communicated.

What Nerkundram Pathai clients usually ask next: On the ground in Nerkundram Pathai, for the professional and salaried population of Nerkundram Pathai navigating personal-tax and home-office GST.

Glossary

Plain-English glossary for this service

Section 203A

Provision of the Income-tax Act 1961 that mandates obtaining a TAN and quoting it in all TDS/TCS challans, statements and certificates.

Form 49B

The prescribed application form for allotment of a new TAN, filed online or through a TIN-Facilitation Centre under Rule 114A.

TDS

Tax Deducted at Source: a mechanism whereby the payer deducts tax from specified payments (salary, rent, contractor fees, interest) and deposits it with the Government against the deductee's PAN.

TCS

Tax Collected at Source: tax collected by a seller under Section 206C on specified goods/receipts (scrap, timber, foreign remittances, high-value sales) and deposited using the collector's TAN.

PAN

Permanent Account Number: a 10-character identification number allotted under Section 139A. Unlike TAN, PAN identifies a taxpayer; a deductor needs both PAN (as a taxpayer) and TAN (as a deductor).

Deductor

A person responsible for deducting tax at source before making a specified payment; must hold a TAN and file quarterly TDS statements.

Deductee

The person from whose income tax has been deducted at source; claims credit for the TDS through Form 26AS/AIS against PAN.

Form 16A

Quarterly TDS certificate for non-salary payments, downloaded from TRACES and issued to the deductee within 15 days of the statement due date.

Form 26AS

Consolidated annual tax statement showing TDS/TCS credited against a PAN; deductee uses it to verify that the deductor's TAN-linked deposits are reflected.

TRACES

TDS Reconciliation Analysis and Correction Enabling System: the Income-tax portal where deductors register against their TAN, file corrections, and download Form 16/16A and consolidated files.

Form 24Q

Quarterly TDS statement for tax deducted on salaries under Section 192, filed against the deductor's TAN.

Form 26Q

Quarterly TDS statement for tax deducted on payments other than salary made to residents (contractors, rent, professional fees, interest).

Cost of Non-Compliance

Real-world penalty exposure

Numerical examples showing tax + interest + penalty across common default scenarios.

ScenarioBase taxInterestPenaltyTotal
A {{area_name}} business deducts TDS but never obtained a TAN--Rs 10,000Rs 10,000
A {{area_name}} firm quotes an incorrect TAN on challans and returns--Rs 10,000Rs 10,000
A {{area_name}} employer deposits salary TDS one month late (Rs 2,00,000)Rs 2,00,000Rs 3,000 (1.5% x 1 month)-Rs 2,03,000
A {{area_name}} company files its Q2 26Q statement 30 days late--Rs 6,000 (234E)Rs 6,000
A {{area_name}} contractor fails to deduct TDS on Rs 5,00,000 subcontract (194C, 1%)Rs 5,000Rs 500 (1% x ~10 months)30% disallowance riskRs 5,500 + disallowance
A {{area_name}} distributor liable to TCS never files Form 27EQ for a year--Rs 200/day (234E) up to tax234E fee + 271H

How Nerkundram Pathai businesses typically avoid these: On the ground in Nerkundram Pathai, the cluster of residential, retail, small trade businesses that defines Nerkundram Pathai's commercial fabric; for the professional and salaried population of Nerkundram Pathai navigating personal-tax and home-office GST.

By Industry

Industry-specific patterns in Nerkundram Pathai

How the local trade mix shapes this — In Nerkundram Pathai, the cluster of residential, retail, small trade businesses that defines Nerkundram Pathai's commercial fabric.

Retail & E-commerce
Common issue: Growing Chennai retailers and D2C sellers begin paying commissions to marketplaces and influencers (Section 194H), rent for showrooms and warehouses (Section 194-I), and, once large enough, become subject to e-commerce TDS under Section 194-O. A recurring pattern is deferring TAN registration until turnover scales, by which time several deductible payment streams have gone unreported, producing clustered defaults and deductee grievances just as the business seeks external funding and clean financials.
How we handle it: Register for a TAN early - as soon as commission or rent payments start - and maintain a deduction map across 194H, 194-I and, where applicable, 194-O. Automate monthly deposit and quarterly 26Q filing, validate every deductee PAN, and issue Form 16A within 15 days of the statement due date. Reconcile the TDS ledger to 26AS before each funding due-diligence so the deductor position is clean.
IT & Software Services
Common issue: Chennai IT and SaaS firms, especially early-stage ones on the OMR corridor, frequently start operations paying office rent, consultant retainers and software subscriptions before anyone obtains a TAN. Because founders assume the company PAN is enough, salary TDS under Section 192 and professional-fee TDS under Section 194J go undeducted for months. When the first quarterly statement is attempted the missing TAN blocks challan payment and return filing, and the accumulated non-deduction exposes the firm to Section 201 interest, Section 40(a)(ia) disallowance of the very expenses that dominate an IT P&L, and a Section 272BB penalty for operating without a TAN.
How we handle it: Obtain the TAN in Form 49B at incorporation, before the first rent or payroll payment, and register on TRACES immediately. Build a simple month-one TDS matrix covering rent (194-I), professional fees (194J) and salaries (192), automate the 7th-of-month deposit through e-Pay Tax, and diarise the quarterly 24Q/26Q dates. Where any payment slipped before TAN allotment, deposit the arrears with Section 201(1A) interest and collect Form 26A certificates from vendors to protect the deduction under the second proviso to Section 40(a)(ia).
Manufacturing
Common issue: Manufacturers in Ambattur, Sriperumbudur and the auto-components belt run multiple plants and cost centres, and a common failure is holding more than one TAN - a duplicate obtained when a new unit opens - so that challans get deposited against one TAN while returns are filed against another. This causes TRACES short-payment defaults, deductee grievances over missing Form 26AS credit for contractors and transporters, and reconciliation headaches at year-end. High-volume Section 194C contractor and Section 194Q purchase transactions magnify every mismatch.
How we handle it: Consolidate to a single active TAN per legal entity: run a TAN search, surrender any duplicate through a change request, and move misposted challans via C-series correction statements so challans and deductee rows align. Centralise TDS deposit and 26Q/27EQ filing under one TAN with plant-wise sub-ledgers rather than separate TANs, validate every deductee PAN before filing, and reissue corrected Form 16A from TRACES to restore contractor credit.
Construction & Real Estate
Common issue: Chennai builders and civil-works contractors depend heavily on subcontractors and labour intermediaries under Section 194C, yet firms often register for a TAN only mid-project after work has begun. The first tranche of subcontractor payments then suffers no TDS, and in scrutiny the AO invokes Section 40(a)(ia) to disallow 30% of that expenditure - a large number in a margin-thin sector - alongside Section 201 interest for non-deduction.
How we handle it: Secure the TAN before the first subcontractor bill is passed and make TDS deduction a condition in every subcontract. Where deduction was missed pre-registration, deposit the shortfall with Section 201(1A) interest and gather Form 26A accountant certificates from subcontractors who have already paid tax, to invoke the second proviso to Section 40(a)(ia) and restore the deduction. Maintain a subcontractor PAN and 194C threshold tracker to avoid future gaps.
Wholesale & Distribution
Common issue: Koyambedu and George Town wholesalers and distributors typically cross the Rs 10 crore turnover threshold that brings Section 206C(1H) TCS and the Section 194Q buyer-side TDS into play, but their billing systems keep operating in a pure-TDS mindset. Many do not realise the same TAN serves both TDS and TCS, so TCS on large-buyer sales goes uncollected, Form 27EQ is never filed, and buyers complain of missing 26AS credit - drawing Section 206C interest, Section 234E fees and Section 271H exposure.
How we handle it: Confirm the existing TAN covers TCS and map the Section 194Q / 206C(1H) interplay so tax is charged by only the correct party. Configure the ERP to compute 206C(1H) TCS above the Rs 50 lakh per-buyer threshold with the right section code, deposit via ITNS 281, and file Form 27EQ quarterly with validated buyer PANs. Reconcile TCS collected to 27EQ and to buyer 26AS each quarter to keep credit flowing.
Case Studies

Anonymised engagements we have handled

Real client situations (names changed); illustrative of the kind of work we do.

Incorrect TANTrading

Partnership firm quoting wrong TAN on challans faces 272BB notice

Issue: A George Town trading firm's accountant transposed two characters of the TAN on several TDS challans and on one quarterly 26Q statement. The statement was rejected at the FVU stage and the deposited tax did not reflect against the firm, drawing a Section 272BB show-cause for quoting an incorrect TAN and a Section 234E late-fee exposure for the consequent delay.
Approach: We reconciled every challan CIN with the correct TAN, filed a challan correction (OLTAS correction) to map the misquoted challans to the firm's TAN, refiled the corrected 26Q, and submitted a Section 273B reasonable-cause reply demonstrating a bona-fide clerical error promptly rectified.
Outcome: Challans re-linked to the correct TAN and the statement accepted; the Section 272BB penalty was dropped on the Section 273B reasonable-cause plea; only a nominal 234E fee for the short delay remained payable.
Fresh registrationProfessional Services

New employer obtains TAN before first payroll to enable Form 16

Issue: A Chennai clinic converting from a proprietor to a private limited company was about to run its first salaried payroll. Without a TAN it could neither deposit Section 192 salary TDS nor generate Form 16 for employees, and the promoters were unaware that PAN alone does not permit TDS deposit.
Approach: We filed Form 49B and secured the TAN before the first salary run, set up the e-Pay Tax profile, scheduled the 7th-of-month deposit routine, and configured the payroll to file Form 24Q quarterly so that TRACES-generated Form 16 would be available at year-end.
Outcome: TAN allotted ahead of the first payroll; salary TDS deposited on time from month one; employees received clean Form 16 with fully reflected 26AS credit, avoiding any first-year default.
TCS registrationWholesale

Landlord-company brought into TCS net obtains TAN for Section 206C(1H)

Issue: A Koyambedu wholesale distributor crossed the Rs 10 crore turnover threshold and became liable to collect TCS at 0.1% under Section 206C(1H) on sale consideration exceeding Rs 50 lakh per buyer. It had a TAN used only for TDS but its billing system was not collecting or reporting TCS, risking Section 206C interest and 27EQ non-filing.
Approach: We confirmed that the existing TAN covers both TDS and TCS, configured the ERP to compute 206C(1H) TCS on eligible buyers, mapped collections to ITNS 281 with the correct TCS section code, and set up quarterly Form 27EQ filing with buyer PAN validation.
Outcome: TCS collection commenced correctly under the existing TAN, quarterly 27EQ filed on time, and buyers' Form 26AS reflected the collected tax, closing the compliance gap without penalty.
Section 40(a)(ia)Construction

Contractor's disallowance reversed after backdated TAN compliance

Issue: A Chennai civil-works contractor faced a Section 40(a)(ia) disallowance in scrutiny because subcontractor payments under Section 194C had suffered no TDS - the firm had delayed obtaining its TAN and only registered mid-year, leaving the first half's payments undeducted. The AO proposed disallowing 30% of the undeducted expenditure.
Approach: We deposited the shortfall TDS with Section 201(1A) interest under the newly active TAN, obtained subcontractor Form 26A certificates confirming they had offered the receipts to tax, and invoked the second proviso to Section 40(a)(ia) which restores the deduction where the payee has paid tax, filing the certificates before the AO.
Outcome: The Section 40(a)(ia) disallowance was substantially reversed on the strength of Form 26A certificates and the deposited arrears; the retained addition was limited to interest, and the firm's TAN compliance was regularised going forward.

Why these Nerkundram Pathai engagements look the way they do: On the ground in Nerkundram Pathai, the business activity radiating outward from Nerkundram Pathai Junction and nearby commercial pockets; for the professional and salaried population of Nerkundram Pathai navigating personal-tax and home-office GST.

Client Reviews

What Nerkundram Pathai Clients Say

Senthil Kumar R
TAN Registration
“Started a manufacturing unit at Ambattur with 18 employees. FilingPro filed Form 49B, got our TAN in 9 working days, and set up the entire Section 192 salary TDS workflow including TRACES registration and the first Form 24Q. Form 16 generation is now a clean monthly process.”
2 months agoVerified Client
Lakshmanan T
TAN Registration
“We had two duplicate TANs allotted years ago by mistake — one was being used, the other was attracting non-filing notices. FilingPro coordinated the surrender with the AO (TDS), filed the pending NIL statements, and closed the duplicate TAN cleanly. Notices stopped immediately.”
4 months agoVerified Client
Divya Krishnan
TAN Registration
“Our charitable trust started paying contract fees crossing the Section 194C threshold. FilingPro explained that 12A registration does not exempt TDS, filed Form 49B in the trust's name with the Trust Deed and 12AB certificate, and got the TAN within 12 days. Compliance now fully on track.”
6 weeks agoVerified Client
Ravi Shankar P
TAN Registration
“Pvt Ltd company expanding to two new branches at Coimbatore and Madurai. FilingPro filed branch-wise Form 49B for each location, got three TANs within two weeks, and synchronised the TRACES setup. Branch-level deduction reporting is clean and consolidated at head office.”
3 months agoVerified Client
Karthikeyan V
TAN Registration
“Received a Section 272BB notice for ₹10,000 — we had quoted PAN on three challans by mistake before getting the TAN. FilingPro drafted the Section 273B reasonable-cause reply citing Hindustan Steel v. State of Orissa and got the penalty fully waived. The bona fide error defence held up.”
5 months agoVerified Client
Jegadeesan M
TAN Registration
“Closed my proprietorship and converted to a private limited company. FilingPro surrendered the old proprietorship TAN, filed Form 49B for the new company, and managed the transition Form 24Q for the conversion quarter under both TANs. Form 16 to employees was clean across the transition. Worth every rupee.”
2 months agoVerified Client
4.9
312+ reviews
500+
Active Clients
15+
Years Exp
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Common Questions

TAN FAQ — Nerkundram Pathai

Common questions from Nerkundram Pathai clients. Call 9566-068-468 for specific queries.

There is no statutory ceiling. CBDT guidance and Protean (NSDL) practice permit one TAN per branch or division where deductions are administered locally; one consolidated TAN is also acceptable where deductions are centralised. A single PAN-holder is not restricted to one TAN, but each TAN must correspond to a distinct deducting office with a unique address. Duplicate TANs without a corresponding office must be surrendered to avoid Section 272BB exposure for filings on the wrong TAN.
PAN (Section 139A) is the universal taxpayer identification number — used by every person earning income, filing returns and entering high-value transactions. TAN (Section 203A) is exclusively for deductors and collectors — used to deposit TDS/TCS challans, quote on Form 16/16A and file TDS returns. A single entity ordinarily holds one PAN and one TAN; the two cannot be used interchangeably. Section 203A(2) requires the TAN, not the PAN, to be quoted on every TDS challan, certificate and statement.
The exact list depends on your case, but we send a short, plain-English checklist the moment you engage us — no jargon. Nerkundram Pathai clients can share documents as phone photos or scans over WhatsApp on 9566-068-468, and we flag immediately if anything is missing.
Form 49B is the prescribed application form under Rule 114A of the Income-tax Rules 1962 for allotment of TAN. It is filed online through the Protean eGov Technologies portal (formerly NSDL e-Governance, https://tin.tin.nsdl.com / protean-tinpan.com) which is the authorised TIN-Facilitation Centre, or in physical form at TIN-FCs. The Income Tax Department processes the application and the Assessing Officer grants the TAN allotment letter.
No. Section 194-IA (TDS at 1% on purchase of immovable property of ₹50 lakh and above) is a PAN-based deduction — the buyer deducts and deposits TDS using Form 26QB by quoting the buyer's and seller's PAN. The proviso to Section 203A(2) and Rule 31A(3A) specifically dispense with the TAN requirement for Section 194-IA, 194-IB (rent by individual/HUF) and 194M (contract/professional payments by individual/HUF). For all other deductors, TAN is mandatory.
Very likely yes — Nerkundram Pathai has a dense residential corridor with neighbourhood retail profile where small trade and allied activity creates exactly the compliance needs TAN addresses. We see these requirements here often and handle them efficiently. If it does not apply to you, we will say so.
Yes. Section 194-O (TDS at 1% on payments to e-commerce participants by the operator, effective 1 October 2020) is a regular Chapter XVII-B deduction. The e-commerce operator must obtain TAN under Section 203A, deposit TDS by ITNS 281 and file Form 26Q quarterly with PAN-wise particulars of e-commerce participants. PAN-based simplified procedures (like Form 26QB for property) do not apply to Section 194-O.
Rule 114A and the Form 49B instructions require proof of identity and proof of address of the applicant (the deductor entity, not the signatory). For companies — Certificate of Incorporation; for firms — Partnership Deed; for trusts — Trust Deed and 12A/12AA registration; for proprietorships — PAN and any utility bill in the proprietor's name; for HUFs — declaration of HUF status. Aadhaar of the authorised signatory is required for e-KYC and DSC linkage.
Our Maduravoyal office on Alapakkam Main Road (opposite KVB Bank) is well connected — from Nerkundram Pathai, the Nerkundram Bus Stop is a handy reference point on the way. That said, TAN rarely needs a visit; most of it is done online.
A partnership firm holds one PAN at the firm level. It may, however, obtain separate TANs for each branch where deduction is centrally administered, by filing a separate Form 49B for each branch and indicating the branch name and address. Alternatively, the firm may operate a single TAN at the head office with branch-level reporting in the quarterly statements. The choice depends on internal accounting and the location of the deducting officer — Section 203A does not mandate a single firm-wide TAN.
TRACES (TDS Reconciliation Analysis and Correction Enabling System, https://contents.tdscpc.gov.in) is the official deductor portal. After TAN allotment, the deductor registers on TRACES using the TAN, the latest filed quarterly statement provisional receipt number, and a token number. TRACES is then used for downloading Form 16 (Part A from TRACES, Part B from deductor), Form 16A, conso files for correction returns, and viewing default summaries / Section 200A intimations.
Yes. Every TAN engagement is handled with strict confidentiality — your documents and data are used only for your work and never shared. Nerkundram Pathai clients deal with the same trusted team throughout, so your information stays in one place.
Yes. A non-resident or foreign company that has a place of business in India and is responsible for deducting TDS under Section 195 (payments to non-residents) must obtain TAN under Section 203A. Where the foreign deductor has no permanent presence, the resident payer (Indian remitter) deducts and deposits the TDS under his own TAN — but if the foreign entity itself is the deductor (e.g., an Indian branch of a foreign bank), it must apply in Form 49B. AAR rulings have confirmed this for liaison-office-led deductions.
No. Section 194M (introduced by Finance Act 2019) covers individual/HUF (not subject to tax audit) paying ₹50 lakh+ annually to a contractor or professional. Deduction at 5% is via Form 26QD using PAN — no TAN. The proviso to Section 203A(2) read with Rule 31A(3B) dispenses with TAN. The same applies to Section 194-IB (rent ₹50,000+/month by individual/HUF) — Form 26QC, PAN-based.
No. Conversion of proprietorship to a Private Limited Company creates a new legal person with a new PAN. The old proprietorship TAN cannot continue — it must be surrendered, and a fresh TAN obtained in the company's name through a new Form 49B. Pending Form 24Q/26Q for periods up to conversion date are filed under the old TAN; periods after conversion under the new TAN. Form 16 issued to employees should reflect both TANs across the transition quarter.
Section 44AD does not exempt a presumptive-scheme business from TDS obligations. A 44AD-opting individual or HUF whose turnover in the preceding year exceeded the limits in Section 44AB(a)/(b) must comply with TDS provisions and therefore obtain TAN. For other 44AD individuals/HUFs paying contract or professional fees, Section 194M (PAN-based, no TAN) applies up to ₹50 lakh annual aggregate. Salary deductors under Section 192 always require TAN regardless of turnover.
TAN near Nerkundram Pathai:

We serve businesses in every part of Nerkundram Pathai, from 1st Avenue, bus stand street, 1st Main Road, C.D.N Nagar 1st Street, Dayasadan Salai and Gangai Amman Koil Street to the Golden George Ratham Salai, Justice Rathnavel Pandian Road, Link Road and Mettukuppam Link Road commercial pockets, with TAN handled end to end.

Free Consultation Available

Ready for Expert TAN in Nerkundram Pathai?

Professional TAN Registration in Nerkundram Pathai, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.

From ₹1,500/one-time
15+ years experience
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Maduravoyal · Nerkundram · Nolambur (upcoming)
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