TDS before registration

Read Rule 114A.

You are required to obtain TAN within one month from the end of the month in which you are liable to deduct TDS. So, yes you can deduct before allotment of TAN. However, it should be obtained by the deadline else penalty under 203A applies.

Originally posted by : sabyasachi mukherjee
	Tan number is not mandatory.

do explain..

Originally posted by : sabyasachi mukherjee
	Tan number is not mandatory.

Dear Sir, I completely don't have any problem if you are given the answers because of gaining points only, but this is my humble request to you, please post only true answers because questionnaires ask questions here to resolve their problems, but your answers get confusing rather than solutions. please Sir .......... ............. .............. ....... 

:) Welcome tapas...........

Be aware of possible late fees under Section 234E (Rs 200 per day) for delays in filing returns, and penalties under Section 271H for incorrect or non-filing of returns.

tomb of the mask

TDS liability starts from the date of payment or credit, not from the date you get your TAN.

If you make a payment that is subject to TDS before TAN is issued, you are still required to deduct and deposit. You can deposit without TAN using a challan with the TAN application reference number or by citing deductor type as Ineligible Deductor.

Timeline to follow:
- Apply for TAN within one month from the end of the month in which you first became liable to deduct TDS. Missing this attracts a penalty under Section 203A (minimum Rs 10,000).
- Once TAN is allotted, file the TDS return covering ALL deductions made from the start, including the period before TAN was received.
- Include all challans deposited during that waiting period in the return.

Practical tip: if you are starting a business and expect to make contractor, professional fee, or rent payments, apply for TAN at the same time as GST registration. It avoids this gap entirely.

This [TDS employer guide](https://taxgarden.in/blog/tds-on-salary-section-192-392-employer-guide-india) explains when TDS obligations begin and how TAN registration connects to your first return.

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