Form 49B – TAN Application, How to Download It

Form 49B is an application form required for a Tax Deduction and Collection Account Number (TAN) per Section 203A of the Income Tax Act, 1961. This 10-digit unique identification number is critical for entities authorised to withhold TDS on payments. It is allocated to individuals responsible for deducting or collecting taxes on payments made per the Indian Income Tax Act 1961. It is crucial for taxpayers engaged in TDS payments to be familiar with Form 49B.

This blog will discuss Form 49B, its contents, the documents required and how to download it.

What is Form 49B?

Form 49B is an application form for obtaining a new Tax Deduction and Collection Number (TAN). The form can be obtained from any TIN facilitation centre, which is set up to receive e-TDS returns.

Why is TAN Necessary?

TAN, or Tax Deduction and Collection Account Number, is a 10-digit unique identifier assigned to all entities authorised to collect and deduct income tax on behalf of the Income Tax Department. This number is mandatory for the entities that deduct tax, similar to PAN (Permanent Account Number) for taxpayers. If an entity collects tax and fails to obtain a TAN, they can be fined Rs. 10,000  and banks may refuse transactions related to taxation. TAN must be quoted in TDS, and TCS returns for paper and electronic filing. Private and public sector enterprises must apply for TAN if they deduct tax on behalf of the Income Tax Department.

Form 49B Content

The contents of Form 49B are as follows:

• The first section includes details like the office name, the type of government it falls under, office address, the person responsible for tax payments, company branch and division, and whether TAN information is in the name of HUF (Hindu Undivided Family) or individual.
• Section two contains the complete address details of the entity, including block number, street number, area code, state, town, and city.
• Section three pertains to the nationality of the deductor and requires information about the PAN, Existing Tax Deduction Number, and Existing Tax Collection Number.
• The date of submission must be mentioned in the form.
• The applicant must provide their details to verify the information in the form and sign it to validate its contents.

Documents Required for TAN Application

The documents required for TAN application are listed below:

• The applicant’s PAN
• The deductor’s personal information
• Incorporation Certificate of Company
• Digital Signature Certificate of the responsible person
• Responsible person’s details

If applying for TAN online, the acknowledgement number printout received from the Income Tax Department serves as proof of application. Additionally, applicants can access the acknowledgement of the TAN application after submitting Form 49B on the NSDL website.

In the case of a physical application, no additional supporting documents are necessary. However, all information provided in Form 49B must be accurate and complete to ensure the smooth processing of the TAN application.

Instructions for Filling Form 49B

The instructions for filling 49B are as follows:

1. Form 49B must be filled in English using block letters so that the entries are easily readable.
2. When completing the form, ensure each text box contains only one letter for better readability and clarity.
3. If a left-hand thumb impression is used for signing the form, it must be attested by a gazetted officer, notary, or magistrate.
4. The tax deductor or collector should provide details of the assessing officer. If these details are unavailable, they can be obtained from the Income Tax Office.
5. The tax collector or deductor should provide details such as area, area code, district, etc. If these details are unknown, assistance can be sought from the Income Tax Office.
6. Form 49B must be filled out completely. Any blank or pending sections will not be considered.
7. The person responsible for filing and submitting tax returns must specify their designation mandatorily.
8. The applicant’s address must be an Indian address.

Online Procedure for TAN Application

The online procedure for TAN application is as follows:

1. Step 1: Visit the official NSDL Portal.
2. Step 2: Navigate to ‘Apply for New TAN’.
3. Step 3: Select the required option under the ‘Category of Deductors’ dropdown menu.
4. Step 4: Form 49B will now appear. Enter all relevant details accurately, then click ‘Confirm’ to submit the form.
5. Step 5: An acknowledgement screen will then appear and display a unique 14-digit acknowledgement number, status of the applicant, name of the applicant, contact and payment details, and space for the applicant’s signature.
6. Step 6: Print out the acknowledgement form and sign or put the left thumb impression in the box provided. If the left thumb impression is used, it should be attested by a Magistrate or a notary Public or Gazetted Officer under official seal and stamp.
7. Step 7: send the acknowledgement slip and the necessary documents to NSDL’s office.

How to Fill Form 49B for TAN

The things to remember when filling out Form 49B are as follows:

1. Provide all required details in block letters to ensure legibility.
2. Enter one letter per box for better visibility.
3. Precise information regarding the area code, district, tax circle, etc must be provided. This data can be obtained from the TIN Facilitation Center or the income tax office.
4. Offline TAN applicants must validate their left thumb impression with a gazetted officer or a magistrate. Others must sign the acknowledgement slip.
5. Completing all sections of Form 49B is mandatory. No empty spaces on the form will be considered.
6. Your designation and provided address must be in India.

Fee and Payment Modes

A payment of Rs. 65 is needed to apply for a new TAN, which includes an application charge of Rs.55 and 18% Goods and Services Tax. There are five payment modes available:

• Demand Draft (DD)
• Cheque
• Debit Card
• Credit Card
• Net banking

If the payment is made by cheque or demand draft (DD), it should be payable to ‘NSDL-TIN’. The demand draft must be payable in Mumbai. For cheque payments, deposit the cheque at any HDFC Bank branch except for the Dahej branch.

The individuals authorised to make the payment are:

For applicants falling under the following categories:

• Central Government
• State Government
• Statutory Bodies
• Autonomous Bodies

Payment of the processing fee for the TAN application through a debit or credit card or net banking option is unavailable. These applicants must choose alternative payment methods, such as cheques or demand drafts payable to NSDL-TIN, ensuring compliance with the prescribed payment procedures.

Submission of TAN Application

The address where the acknowledgement slip should be sent is as follows:

NSDL e-Governance Infrastructure Limited
5th Floor, Mantri Sterling
Plot No.341, Survey No.997/8,
Model Colony, Near Deep Bungalow Chowk
Pune – 411016

Upon receiving the acknowledgement and payment of the fee, the concerned authorities will process the TAN application and allot the TAN to the applicant.

TAN Acknowledgment

Upon successfully submitting your TAN application, it is imperative to send the duly signed acknowledgement slip to the following address:

Protean eGov Technologies Limited
5th Floor, Mantri Sterling
Plot No. 341, Survey No. 997/8,
Model Colony, Near Deep Bungalow Chowk
Pune – 411016

Ensure that the acknowledgement form and necessary documents are dispatched to the provided address within fifteen days of application to facilitate the smooth processing of your application.

Benefits of TAN card

The benefits of a TAN card are as follows:

• The Income Tax Department offers deductors a convenient platform to access information regarding TCS and TDS by retrieving data from an updated database of active TAN details.
• A secure login section is provided to ensure the authentication of all deductors.
• Moreover, deductors can benefit from various features and advantages, including the ability to download the latest input file (FVU) for preparing correction statements and checking the status of Challans online. They can also obtain a statement displaying the TDS status.
• The process of uploading e-TDS returns online is straightforward for deductors.
• The reconciliation between TDS and TAN holders is facilitated, particularly concerning Section 200A.
• Registration and verification processes are streamlined through the utilisation of a TAN number.

Frequently Asked Questions