Tan

1. There is no time limit,. as soon as you are covered under TDS provision,. such as when you need to deduct the TDS on your payment to others then you need to apply TAN immediately 

2.No penatly, how ever you need to pay the interest for delay payment of TDS which you deducted without TAN

3. No, it is not possible to file the TDS return or payment without  TAN number

TDS RETURN CANT FILE WITHOUT TAN

SO APPLY TAN U WILL GET TAN NO ON MOBILE NO. U  PROVIDED  ON FORM 49 B WITHIN 4 TO 5 DAYS