# PAN & TAN Application

> PAN is the tax identity of every taxpayer, and TAN is needed by anyone who deducts or collects tax at source. Companies get both automatically through SPICe+; firms, LLPs, trusts, HUFs, NRIs and foreign entities apply through the PAN/TAN service providers with identity, address and entity documents. Resident individuals' PAN must be linked to Aadhaar, or it becomes inoperative.

Practice: Business Licences & Registrations — https://www.industax.com/services/business-licences/

For NRIs and foreign entities, the common problems are address proof from abroad and name mismatches between passport and other documents. For businesses, a missing TAN is often discovered only when a payment requires TDS.

We file new applications, corrections and Aadhaar linking, and resolve inoperative-PAN issues that block refunds and attract higher TDS.

## Key facts

| Item | Detail |
| --- | --- |
| PAN | Permanent Account Number — every taxpayer |
| TAN | Tax Deduction and Collection Account Number — deductors/collectors |
| Companies | PAN and TAN issued with incorporation (SPICe+) |
| Aadhaar link | Required for resident individuals; else PAN inoperative |
| NRIs/foreigners | Apply with passport and overseas address proof |

## Who needs this

- Firms, LLPs, trusts and HUFs
- NRIs and foreign nationals with Indian income
- Employers and businesses that must deduct TDS

## What's included

- New PAN/TAN
- Corrections
- Aadhaar linking support
- Inoperative PAN resolution

## Documents

- Identity and address proof
- Entity registration documents
- Passport and overseas address proof (NRIs/foreigners)

## Process

1. **Prepare** — Documents matched across records.
2. **Apply** — Application filed with fee.
3. **Receive** — PAN/TAN allotted; e-PAN issued.

## FAQs

### Does an NRI need to link PAN with Aadhaar?

NRIs are exempt from the PAN-Aadhaar linking requirement, but their residential status must be correctly updated with the Income Tax Department, or the PAN may show as inoperative.

### Can a business deduct TDS without a TAN?

No. Quoting TAN is mandatory in TDS returns, challans and certificates, and failing to apply for TAN can attract a penalty.

### How long does PAN allotment take?

e-PAN for individuals via Aadhaar is almost immediate. Other applications typically take a couple of weeks after documents are verified.

## Official sources

- Income Tax e-Filing portal: https://www.incometax.gov.in/

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Canonical page: https://www.industax.com/services/business-licences/pan-tan-application
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.