This guide covers TAN verification from start to finish: what the TAN format tells you, how to run a TAN number search on the Income Tax e-filing portal, who needs a TAN at all, and where it must be quoted. The tool above checks only the pattern of four letters, five digits and a letter. The live record is on the e-filing portal's "Know TAN Details" service, which needs no login, only a mobile number for an OTP.
How to verify a TAN on the Income Tax portal (Know TAN Details)
Use "Know TAN Details" on the home page of the Income Tax e-filing portal. You can search by TAN or by the deductor's name, along with the deductor's category and state. A 6-digit OTP goes to the mobile number you enter, and the result shows the deductor's basic details and Assessing Officer (AO) details.
The steps, as set out in the portal's Know TAN Details user manual:
- On the e-filing portal home page, click "Know TAN Details". You do not need to log in.
- Choose the search: by TAN if you have it, or by name if you do not.
- Select the deductor's category and state, enter the TAN or name, and enter a mobile number you can access.
- Click Continue and enter the 6-digit OTP. It is valid for 15 minutes, and you get 3 attempts.
- For a TAN search, the matching record opens with its basic details and AO details. For a name search, pick the right deductor from the list.
The name search is the "know your TAN" route for a business that has lost its own number: search its registered name, then match the state and category.
What the TAN format tells you
A TAN has 10 characters: four letters, five digits and one letter. The Income Tax Department explains that the first three letters are the jurisdiction code and the fourth is the initial of the TAN holder's name, using DELM12345L as its example. A number that fits this pattern is well formed, nothing more.
The format check catches the usual slips: a dropped character, the letter O typed for a zero, or a PAN entered by mistake. A PAN has five letters before its digits, so it fails the TAN check straight away. What the format cannot tell you is whether the TAN was ever allotted, to whom, or whether it belongs to the deductor named on a certificate. Only the portal search answers that.
Who needs a TAN, and who can do without one
Every person who deducts or collects tax at source must apply for a TAN and quote it. This is section 397(1) of the Income-tax Act 2025 (section 203A of the 1961 Act). A few deductors, mostly individuals and HUFs, are exempt and do not need a TAN.
The exemptions in section 397(1)(c) cover these deductors, shown with their 1961 Act sections:
- A buyer deducting tax on immovable property (other than agricultural land) worth ₹50 lakh or more, under section 194-IA of the 1961 Act. The Income Tax Department notes that such a buyer can use PAN instead of TAN.
- A person deducting TDS on rent above ₹50,000 a month under section 194-IB.
- An individual or HUF deducting tax on contract work, professional fees, commission or brokerage above ₹50 lakh a year under section 194M.
- A specified person deducting tax on the transfer of a virtual digital asset under section 194S.
- From 1 October 2026, a resident individual or HUF deducting tax on consideration for the transfer of immovable property in the case of a non-resident seller. This exemption was added by the Finance Act 2026.
- Any other person the Central Government notifies.
A business that deducts TDS on salaries, professional fees, contractor bills or rent needs its own TAN. The business registration checklist shows when it applies to you.
How to apply for a TAN (Form 135, earlier Form 49B)
Under rule 216 of the Income-tax Rules 2026, a TAN is applied for in Form 135, or Form 134 for a government deductor. These two forms replaced Form 49B. Apply online through Protean or the MCA portal, or offline at an authorised PAN centre. The fee is ₹77 including GST.
Points from rule 216 and the Department's Form 134 and 135 FAQs:
- Apply before you first deduct or collect tax. If you have already deducted, apply within 30 days from the end of that month.
- Form 135 needs proof of identity, address and date of birth or incorporation. PAN is mandatory, and a company or LLP must give its CIN or LLPIN.
- A company being incorporated can apply through the MCA portal as part of its incorporation form (SPICe, Form INC-32).
- The allotted TAN is sent by letter to the registered email address. A submitted application cannot be edited; corrections go through a change request after allotment.
Every TDS challan must quote the TAN, and tax deducted in a month is due by the 7th of the next month (30 April for tax deducted in March).
Where you must quote your TAN
The TAN goes on every TDS or TCS challan, every quarterly statement and every certificate you issue. Not obtaining one, or knowingly quoting a false one, can cost a penalty of ₹10,000 under section 468 of the 2025 Act (section 272BB of the 1961 Act).
From tax year 2026-27 the quarterly statements have new form numbers under the Income-tax Rules 2026:
| Statement | Form up to FY 2025-26 | Form from tax year 2026-27 |
|---|---|---|
| TDS on salary | 24Q | 138 |
| TDS on other payments to residents | 26Q | 140 |
| TDS on payments to non-residents | 27Q | 144 |
| TCS | 27EQ | 143 |
TDS and TCS statements for tax year 2026-27 are due on 31 July, 31 October, 31 January and 31 May. A late statement attracts a fee of ₹200 a day, capped at the tax involved, under section 427 (section 234E of the 1961 Act). Work out the cost with the TDS late fee and interest calculator.
Worked example: checking a TAN before you file
A quick check before filing a quarterly statement avoids most TAN problems. Here is how it looks for a made-up company.
Example. The accountant at Bluepeak Foods Private Limited copies the company's TAN from an old challan as "MUMB1234SC". The tool rejects it: the ninth character is the letter S, where a fifth digit should be. The accountant corrects it to MUMB12345C (an illustrative TAN), which passes the format check. On "Know TAN Details" she searches by TAN with the category Company and the state Maharashtra, enters the OTP and sees the company's basic details and AO details. Only then does she enter the TAN in the Form 140 statement for the quarter.
The same check works on a supplier's or customer's TAN printed on a TDS certificate. If the name on the portal does not match the deductor named on the certificate, ask the deductor before you rely on the credit.
Common mistakes with TAN numbers
Most TAN errors are typing errors or a mix-up with PAN. Watch for these:
- Typing the PAN where the TAN belongs, or the reverse.
- Confusing the letter O with zero, or I with one.
- Quoting a group company's TAN on your own challans or statements.
- Treating a valid format as proof that the TAN exists.
- Applying for a TAN as an individual buying property or paying rent under the exempt sections, where no TAN is needed.
- Missing the 1 October 2026 change for residents buying property from a non-resident.
- Relying on unofficial "TAN search" sites instead of the e-filing portal's own search.
How Ofin can help
Our accounting team prepares your monthly TDS deposits, quarterly statements and certificates, and helps you file them from your own account. A new private limited company registered through us from ₹8,999 gets its PAN and TAN as part of incorporation.
