TAN is the 10-character Tax Deduction and Collection Account Number every business that deducts or collects tax at source must hold and quote on its TDS returns; section 397 of the Income-tax Act 2025 makes it mandatory. A company incorporated through SPICe+ gets its TAN in the same filing. Anyone else applies online on Protean's TIN portal (the former NSDL site), pays a processing fee of Rs 77 including GST, and can track the application with its 14-digit acknowledgement number after three days. Once the TAN arrives, register as a Tax Deductor and Collector on the income tax e-filing portal and on TRACES, where you file corrections and download TDS certificates for the people you paid. Get it before your first deduction.
The Ministry of Corporate Affairs' own FAQ on SPICe+, the single web form that incorporates a company. It lists the 11 services the form bundles and states the fees: zero filing fee for authorised capital up to Rs 15 lakh, Rs 1,000 for a separate name reservation, and state stamp duty.
Companies with authorised capital up to Rs 15 lakh pay zero filing fee and only state stamp duty.
One SPICe+ filing allots DIN, PAN, TAN, EPFO and ESIC numbers and opens the bank account; Professional Tax too in Maharashtra, Karnataka and West Bengal.
Upload the DSC-signed PDFs within 15 days of the SRN and pay within 7 days, or the SRN is cancelled.
The official TAN service run for the Income Tax Department: what TAN is under section 397 of the Income-tax Act 2025, how to apply online, and the Rs 77 processing fee including GST.
