Form 49B is the official application form used to apply for a Tax Deduction and Collection Account Number (TAN). Any individual, business, or organisation responsible for deducting TDS or collecting TCS must obtain a TAN under Section 203A of the Income Tax Act, 1961.
TAN is a 10-digit alphanumeric number and is compulsory for:
- Filing TDS/TCS returns
- Depositing TDS/TCS
- Issuing TDS certificates
- Filing statements of financial transactions
- Any document prescribed under tax regulations
If a deductor does not have TAN or fails to quote it where required, a penalty of ₹10,000 may be imposed under Section 272BB.
Before applying for TAN, it is important to understand how Form 49B works, what documents are needed, and how to fill the form accurately.
⭐ Why is TAN Necessary?
TAN is mandatory for:
✔ 1. Filing TDS/TCS Returns
Every TDS/TCS return must contain TAN. Returns without TAN are not processed.
✔ 2. Depositing TDS Payments
The challan (ITNS 281) requires TAN details.
✔ 3. Avoiding Penalties
A penalty of ₹10,000 applies for not having TAN or not quoting it.
✔ 4. Identification of Deductor
TAN helps the Income Tax Department track TDS/TCS activities of the deductor.
⭐ What Is Form 49B?
Form 49B is the TAN application form used when applying for a new TAN offline or online through NSDL/Protean.
This form can be used by:
- Individuals
- Firms
- Companies
- Trusts
- LLPs
- Government bodies
- Associations & societies
However, companies being newly registered under the Companies Act 2013 get TAN automatically through the SPICe (INC-32) form.
⭐ How to Download Form 49B Online (Step-by-Step Guide)
⭐ Download Form 49B (Direct Link)
👉 You can download Form 49B PDF from here:
Follow the steps below to download the TAN application form online:
Step 1:
Visit the official website:
👉 https://tin.tin.nsdl.com/tan/
Step 2:
Click on “Online Application for TAN (Form 49B)”.
Step 3:
Scroll to the bottom and select your Category of Deductor.
Step 4:
Form 49B will appear on the screen. Fill out the details and click Confirm.
Step 5:
Enter:
- Name of applicant
- Address & contact details
- Area code
- AO type & number
- District & range code
Step 6:
Click Submit.
Step 7:
An Acknowledgement Slip will appear with:
- 14-digit acknowledgement number
- Applicant details
- Signature box
- Payment info
- Status of application
Step 8:
Download the acknowledgement slip.
Step 9:
Sign it and send it with supporting documents to:
NSDL e-Governance Infrastructure Ltd.,
5th Floor, Mantri Sterling, Plot No. 341,
Model Colony, Pune – 411016
⭐ How to Fill Form 49B Correctly
Form 49B must be filled carefully, as incorrect entries can lead to rejection.
✔ Use BLOCK letters
✔ One character per box
✔ No overwriting
✔ All fields should be filled
✔ Information must match official documents
Important Sections to Fill:
1. Applicant Details
Enter name, designation, and type of entity.
2. Address Details
Provide full Indian address (mandatory).
3. Assessing Officer Details
Fill:
- AO Type
- Area Code
- Range Code
- AO Number
You can find these at:
- TIN Facilitation Centre
- Income Tax Department website
- Local Income Tax Office
4. Contact Information
Provide mobile number & email ID.
5. Signature / Thumb Impression
If using thumb impression, it must be attested by:
- Gazetted officer
- Magistrate
6. Acknowledgement Submission
Sign and courier the slip to NSDL within the given time.
⭐ TAN Application Fee & Payment Modes
The fee for applying for TAN is:
💰 ₹77 (₹65 + 18% GST)
You can pay via:
- Debit card
- Credit card
- Net banking
- Cheque
- Demand Draft (DD)
If paying via cheque/DD:
- Make it payable to NSDL-TIN
- Payable in Mumbai
- Deposit cheque at any HDFC Bank (except Dahej branch)
⭐ Who Can Apply and Sign Form 49B?
| Applicant Type | Authorised Person |
|---|---|
| Individual / Proprietor | Individual |
| HUF | Karta |
| Company | Director |
| Firm / LLP | Partner |
| Trust / AOP / BOI | Authorised Signatory |
⭐ What Happens After Form 49B Submission?
Once NSDL receives:
✔ Acknowledgement slip
✔ Required documents
✔ Payment confirmation
Your TAN application is processed in 7–15 working days.
The TAN will then be:
- Sent to your postal address
- Sent to your registered email ID (if applicable)
⭐ Conclusion
Form 49B is an essential form for anyone who deducts or collects tax at source. Whether you’re applying online or offline, make sure to fill the form carefully and follow all steps correctly.
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