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Income Tax

TAN (Tax Deduction Account Number)

10-character number required by entities that deduct or collect tax at source (TDS/TCS).

Full Definition

Tax Deduction and Collection Account Number (TAN) is a 10-character alphanumeric number required under Section 203A of the Income Tax Act by any person responsible for deducting tax at source (TDS) or collecting tax at source (TCS). Employers deducting TDS on salary, businesses making payments to contractors, and property buyers deducting TDS must have a TAN. TDS challans and TDS returns (Form 24Q, 26Q, 27Q) are filed using TAN.