TAN No.
This query is : Resolved
Jay Choksi
(Querist)
12 January 2010
Dear all,
Greetings of the day...!!!
The profile of one co. shows that they have two seperate units, say A & B, now as on date Co.A is maintaining the books of itself & of Co. B also. From 2010-11, the Co.B is going to have its own seperate accounts dept & they will maintain there own accounts & books. In other words, no more accounting relation with Co. A.
Now my query is, Co.B has to apply for new TAN No. or they have to continue with Co.A TAN No. only ?
Please help.
Greetings of the day...!!!
The profile of one co. shows that they have two seperate units, say A & B, now as on date Co.A is maintaining the books of itself & of Co. B also. From 2010-11, the Co.B is going to have its own seperate accounts dept & they will maintain there own accounts & books. In other words, no more accounting relation with Co. A.
Now my query is, Co.B has to apply for new TAN No. or they have to continue with Co.A TAN No. only ?
Please help.
CMA Ramesh Krishnan
(Expert)
13 January 2010
If the different entities separate TAN should be apply
26 July 2025
In your case, here's a clear and practical breakdown of what needs to be done regarding **TAN (Tax Deduction and Collection Account Number)**:
---
### 🔹 **Situation Summary:**
* **Company A** and **Company B** were previously operating under a **common accounting system**.
* From **FY 2010–11**, **Company B** will maintain **separate accounts** and have its **own accounting department**.
---
### 🔹 **TAN Applicability Decision:**
**✔ Company B should apply for a **separate TAN**.**
**Reason:**
* TAN is **entity-specific** and used for **tracking TDS deduction and remittance**.
* Since Company B is now maintaining **its own books and deducting TDS independently**, it becomes a **deductor in its own right**.
* Income Tax rules require **every entity deducting TDS** to have its **own TAN**.
---
### 🔹 ✅ Conclusion:
* **Company B must apply for a new TAN** if it will:
* Deduct TDS on salaries, contractor payments, rent, etc.
* File separate **TDS returns** (Form 24Q, 26Q, etc.)
* Issue its own **TDS certificates (Form 16/16A)**
* **Company A's TAN cannot be used by Company B** once they function independently.
---
### 🔹 How to Apply for TAN:
* Online at [TIN-NSDL Portal](https://tin.tin.nsdl.com/tan/form49B.html)
* Fill **Form 49B**
* No documents required, just basic company details
* Fee: ₹65 (plus GST)
* Submit online and send signed acknowledgment to NSDL (now under **Protean eGov**)
---
Let me know if you'd like:
* A **step-by-step TAN application guide**
* Help identifying the **correct category** in Form 49B for Company B
* Guidance on **TDS setup** in accounting software like Tally for Company B
---
### 🔹 **Situation Summary:**
* **Company A** and **Company B** were previously operating under a **common accounting system**.
* From **FY 2010–11**, **Company B** will maintain **separate accounts** and have its **own accounting department**.
---
### 🔹 **TAN Applicability Decision:**
**✔ Company B should apply for a **separate TAN**.**
**Reason:**
* TAN is **entity-specific** and used for **tracking TDS deduction and remittance**.
* Since Company B is now maintaining **its own books and deducting TDS independently**, it becomes a **deductor in its own right**.
* Income Tax rules require **every entity deducting TDS** to have its **own TAN**.
---
### 🔹 ✅ Conclusion:
* **Company B must apply for a new TAN** if it will:
* Deduct TDS on salaries, contractor payments, rent, etc.
* File separate **TDS returns** (Form 24Q, 26Q, etc.)
* Issue its own **TDS certificates (Form 16/16A)**
* **Company A's TAN cannot be used by Company B** once they function independently.
---
### 🔹 How to Apply for TAN:
* Online at [TIN-NSDL Portal](https://tin.tin.nsdl.com/tan/form49B.html)
* Fill **Form 49B**
* No documents required, just basic company details
* Fee: ₹65 (plus GST)
* Submit online and send signed acknowledgment to NSDL (now under **Protean eGov**)
---
Let me know if you'd like:
* A **step-by-step TAN application guide**
* Help identifying the **correct category** in Form 49B for Company B
* Guidance on **TDS setup** in accounting software like Tally for Company B
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