• +91-84999 25485
  • info@sreluri.in
  • Toll Free : 1800 889 3969
Trending Now

PAN Card | TAN Number

  1. Services
  2. PAN Card | TAN Number

PAN is an all India, unique ten-digit alphanumeric number, issued in the form of a plastic-coated card by the Income Tax Department. It does not change with changes in address or place where you are being assessed. PAN number is  required for all citizens who file their income tax returns with the income tax authority in India.


For obtaining PAN related information the Income Tax department has authorized :- (i) UTI Technology Services Ltd (UTITSL) to set up and manage IT PAN Service Centres in all those cities or towns where there is an Income Tax office and (ii) National Securities Depository Limited (NSDL) to dispense PAN services from Tax Information Network (TIN) Facilitation Centres.


Who shall apply for PAN:-

Income Tax Act provides that every person whose total income exceeds the maximum amount not chargeable to tax

Every person who carries on any business or profession whose total turnover or gross receipts exceed Rs.5 lakhs in any previous year or any person required to a file a return of income shall apply for PAN.

Besides, any person not fulfilling the above conditions may also apply for allotment of PAN.


How to apply for PAN:-

  • Application for allotment of PAN is to be made in Form 49A.
  • Application form must be typewritten or handwritten in black ink in BLOCK LETTERS.
  • One recent coloured photograph is to be annexed.
  • While selecting the ‘Address for Communication’, due care should be exercised as all communications thereafter would be sent at the indicated address.
  • In the space given for ‘Father’s Name’. Only the father’s name should be given. Married ladies may note that husband’s name is not required and should not be given.
  • Due care should be exercised to fill the correct date of birth.
  • The form should be signed in English or any of the Indian Languages in the 2 specified places. In case of thumb impressions attestation by a Gazetted Officer is necessary.


Transactions in which quoting of PAN are mandatory:-

  • Purchase and sale of immovable property.
  • Purchase and sale of motor vehicles.
  • Transaction in shares exceeding Rs. 50,000.
  • Opening of new bank accounts.
  • Fixed deposits of more than Rs. 50,000.
  • Application for allotment of telephone connections.
  • Payment to hotels exceeding Rs. 25,000.
  • Provided that till such time PAN is not allotted to a person, he may quote his General Index register Number or GIR No.
  • The following changes must be intimated to the assessing officer:-
  • Death of an assessee.
  • Discontinuation of business.
  • Dissolution of a firm.
  • Partition of a Hindu Undivided Family (HUF).
  • Liquidation or winding up of a company.
  • Merger or amalgamation or acquisition of companies..


How we can help

  • We help our clients in getting their Permanent Account Number or PAN card,
  • If PAN has already been issued we can help in making corrections, if required
  • If card has been damaged or lost we can help the process of obtaining duplicate card


We also help in other matters like PAN for minors and NRIs. Furthermore, we offer income tax consultancy and legal consultation to our clients and have the utmost capability of representing them in judicial courts and tribunals; if any dispute arises with regard to PAN number with financial and banking institutions or monetary authorities.





TAN registration is required for making tax deduction or tax collection at source, remittance of TDS payments and issuance of TDS certificates.


TAN or Tax Deduction and Collection Number (TAN) is mandatory 10 digit alpha number required to be obtained by all persons who are responsible for Tax Deduction at Source (TDS) or Tax Collection at Source (TCS) on behalf of the Government. Tax deducted at source (TDS) ensures that the Government’s collection of tax is spread over the whole year and the responsibility for collecting tax is diversified. An application for allotment of TAN is to be filled in Form 49B and submitted at any of the TIN facilitation centres meant for receipt of e-TDS returns. TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres managed by National Securities Depository Limited (NSDL). NSDL will intimate the TAN which will be required to be mentioned in all future correspondence relating to TDS/TCS.


The person deducting the tax at source is required to deposit the tax deducted to the credit of Central Government – quoting the TAN number. Individuals who are salaried are not required to obtain TAN or deduct tax at source. All most all for-profit entities and not-for-profit entities are required to obtain TAN including proprietorship businesses. Once a TAN is issued, it is valid for lifetime.


Such persons must deduct tax at source while making certain payment like salary, payments to contractor or sub-contractors, payment of rent exceeding Rs.1,80,000 per year, etc.


Tax Deducted at Source must be paid into authorized bank, quoting the TAN and using Challan 281. TDS during the preceding month must be paid before the 7th day of the following month. On deducting tax at source, the entity registered for TAN will issue a TDS Certificate as proof of collection of tax. However, TDS Filings must be made quarterly on the 15th day of July, October, January and May. Non-filing of TDS filings within the due date will attract a penalty.


To obtain TAN, application must be made for allotment of TAN in Form 49B along with the required supporting documents. Based on the application, the TAN will be allotted to the entity and the entity must quote the TAN in all TDS/TCS returns, TDS/TCS payment challans and all TDS/TCS Certificates.


How we can help you

  • Filing registration application for TAN
  • Keeping track for registration application
  • Speedy retrieval of TAN registration certificate
  • Filing TDS/TCS return



Quick Reference

TDS rate for different activities

S.noSectionNature of IncomeAmount over whichRate of TDS 
TDS to be deductedIf PAN is availableIf PAN is not available 
1192Salaryto be seen as per slabAverage Rate30% 
2192APayment of accumulated balance due ofif accumulated balance10%30% 
  Employees’ Provident Fundis more than 50000   
3193Interest on securities10,00010%20% 
4194Dividend other than of 115-O2,50010%20% 
5194AInterest other than interest on securities    
– Interest received from Bank10,00010%20% 
  – Interest received from others5,000 
6194BIncome by way of winnings from lotteries10,000 30% 
7194BBIncome by way of winnings horse race10,00030%30% 
8194CPayment to contractors/Subcontractors30000 one timeindividual/HUF 1%20% 
75000 in whole yearOthers 2% 
9194DInsurance Commission15,0005%20% 
10194DApayment under Life Insurance Policy100,0001%20% 
11194EPayment to NR Sports PersonNo Limit20%20% 
12194EEPayment from National Savings Scheme2,50010%20% 
13194FPayments on account of repurchase of units byNo Limit 20% 
  Mutual Fund    
14194GCommission on sale of lottery tickets15,0005%20% 
15194HPayment of Commission or Brokerage15,0005%20% 
16194-IPayment of rent    
– For Land, building or furniture.180,00010%20% 
  – For plant and machinery or equipment2% 
17194 IAPayment on transfer of certain immovable5,000,0001%20% 
  property other than agricultural land    
18194 IBPayment of rent by individual/HUF other than50000 p.m 5% 
  those covered under 44AB    
19194 iCPayment of Consideration (not being in kind)No Limit 10% 
  under Joint Development Agreement    
  Fees for professional or technical services    
20194J– Normally in all cases30,00010%20% 
– person engaged only in the business of2% 
  operation of call center (w.e.f 01/06/2017)   
21194LAPayment of compensation on acquisition of250,00010%20% 
  certain immovable property    
22194LBIncome by way of interest from infrastructureNo Limit5%20% 
  debt fund to a non resident or Foreign Co.    
23194LBACertain income from units of a business trust    
– Payment to residentNo Limit10%20% 
  – Payment to Non-resident5%20% 
24194LBBIncome in respect of units of investment fund    
– Payment to residentNo Limit10%20% 
  – Payment to Non-resident 30% 
25194LBCIncome in respect of investment in securitizationtrust   
– Payment to individual/HUFNo Limit 25% 
  – Payment to Others 30% 
26194LCIncome by way of interest from Indian companyNo Limit 5% 
27194LDIncome by way of interest on certain bonds andNo Limit 5% 
  Government securities    




Click one of our representatives below to chat on WhatsApp or email to fromcaoffice@gmail.com

× How can i help you?