Applying for TAN: Forms 134 and 135 (formerly Form 49B)

Who needs a TAN?

Any person who is required to deduct tax at source or collect tax at source must obtain a TAN and quote it in challans, TDS and TCS returns, and certificates. That includes companies paying salaries, rent or professional fees above the thresholds, firms and LLPs, and individuals or HUFs whose accounts are audited and who must deduct tax.

PAN cannot be used in place of TAN where TAN is required. One TAN covers both TDS and TCS, so a separate number is not needed for collection. Individuals buying property or paying certain rent who deduct through the challan-cum-statement route generally do not need a TAN.

Form 134 or Form 135?

Both forms replaced Form 49B from 1 April 2026 under section 397 of the Income-tax Act 2025, which corresponds to section 203A of the 1961 Act. Each form asks for details of the person responsible for deduction: name, PAN, designation and contact number.

How to apply

Applications can be made online through the Protean (NSDL) portal or offline at an authorised TIN or PAN centre. New companies and LLPs usually receive TAN along with incorporation, because the MCA's SPICe+ and LLP incorporation forms include TAN as part of the common application.

The fee is ₹77 including GST. Once submitted and acknowledged, the application cannot be edited. The TAN allotment letter is sent to the registered email address, and changes later are made through a correction or change request.

A business with several branches can obtain a separate TAN for each branch or division that deducts tax independently, or use a single TAN centrally. Choose one approach and keep it consistent, because returns and challans are tracked TAN-wise.

What documents are needed for Form 135?

The Income Tax Department's FAQ lists identity, address and date proofs, and warns that incomplete or deficient applications may be treated as invalid and will not be processed. Prepare the following before you start.

• PAN of the applicant entity, which is mandatory
• Certificate of incorporation or registration, with CIN or LLPIN
• Proof of address of the registered office or place of business
• Name, PAN, designation and contact of the person responsible for deduction
• Branch or division details, if applying for a separate TAN for a branch

Common errors and consequences

Mistakes include applying in Form 135 when a government body should use Form 134, details that differ from PAN records, applying for a second TAN when one already exists, and quoting PAN instead of TAN on challans. Duplicate TANs create reconciliation problems and should be surrendered.

Failure to apply for TAN when required attracted a penalty of ₹10,000 under section 272BB of the 1961 Act, and challans or returns without a valid TAN are rejected by banks and the portal. Refogo's partner professionals can obtain TAN for a fixed fee.

Step by step

1. 1Check whether you already have a TAN

   Search on the e-filing portal using your name and state to avoid duplicates.

2. 2Choose the correct form

   Use Form 135 for non-government applicants or Form 134 for government deductors.

3. 3Fill the online application

   Enter entity details and the responsible person's details on the Protean portal.

4. 4Pay the fee

   Pay ₹77 including GST online.

5. 5Submit documents

   Upload or send proofs as instructed, and track the acknowledgement.

6. 6Receive TAN by email

   Save the allotment letter and update accounting and payroll systems.