{"id":7590,"date":"2024-07-14T17:52:51","date_gmt":"2024-07-14T17:52:51","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=7590"},"modified":"2025-03-07T19:02:06","modified_gmt":"2025-03-07T19:02:06","slug":"how-to-surrender-a-duplicate-tan","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/how-to-surrender-a-duplicate-tan\/","title":{"rendered":"How to Surrender a Duplicate TAN"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4557\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/06\/Recover-on-Unpaid-Dues-Insolvency-Bankruptcy-Consultants-in-Delhi.jpg\" alt=\"Recover on Unpaid Dues Insolvency &amp; Bankruptcy Consultants in Delhi\" width=\"880\" height=\"273\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/06\/Recover-on-Unpaid-Dues-Insolvency-Bankruptcy-Consultants-in-Delhi.jpg 403w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/06\/Recover-on-Unpaid-Dues-Insolvency-Bankruptcy-Consultants-in-Delhi-300x93.jpg 300w\" sizes=\"(max-width: 880px) 100vw, 880px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dba61a10102\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dba61a10102\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/how-to-surrender-a-duplicate-tan\/#Overview_about_the_TAN_Tax_Deduction_and_Collection_Account_Number\" title=\"Overview about the TAN (Tax Deduction and Collection Account Number)\">Overview about the TAN (Tax Deduction and Collection Account Number)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/how-to-surrender-a-duplicate-tan\/#TAN_is_required_in_the_following_scenarios\" title=\"TAN is required in the following scenarios:\">TAN is required in the following scenarios:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/how-to-surrender-a-duplicate-tan\/#Steps_to_Apply_for_TAN-_Guide_on_the_TAN_application_process\" title=\"Steps to Apply for TAN- Guide on the TAN application process\">Steps to Apply for TAN- Guide on the TAN application process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/how-to-surrender-a-duplicate-tan\/#How_deal_with_Duplicate_Tax_Deduction_and_Collection_Account_Number_TAN\" title=\"How deal with Duplicate Tax Deduction and Collection Account Number (TAN)\u00a0\">How deal with Duplicate Tax Deduction and Collection Account Number (TAN)\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/how-to-surrender-a-duplicate-tan\/#How_to_Surrender_a_Duplicate_TAN\" title=\"How to Surrender a Duplicate TAN\">How to Surrender a Duplicate TAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/how-to-surrender-a-duplicate-tan\/#Penalties_for_Failure_to_Apply_for_TAN_or_False_Quoting_of_TAN_in_TDS_Returns\" title=\"Penalties for Failure to Apply for TAN or False Quoting of TAN in TDS Returns\">Penalties for Failure to Apply for TAN or False Quoting of TAN in TDS Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/how-to-surrender-a-duplicate-tan\/#Tax_Deducted_at_Source_TDS_Rate_Chart\" title=\"Tax Deducted at Source (TDS) Rate Chart\u00a0\">Tax Deducted at Source (TDS) Rate Chart\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Overview_about_the_TAN_Tax_Deduction_and_Collection_Account_Number\"><\/span><span style=\"color: #000080;\"><strong>Overview about the TAN (Tax Deduction and Collection Account Number)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>TAN (Tax Deduction and Collection Account Number) is a unique alphanumeric code issued by the NSDL\u00a0 or UTIITSL\u00a0 in India. It is a ten-digit number required for various tax-related transactions, particularly for deducting and remitting tax deducted at Source .<\/p>\n<p>It is mandatory for all entities &amp; individuals who are liable to deduct Tax Deducted at Source or collect Tax Collected at Source.<\/p>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5884\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/How-differentiates-PAN-TAN-and-TIN...jpeg\" alt=\"How differentiates PAN, TAN, and TIN..\" width=\"1085\" height=\"585\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/How-differentiates-PAN-TAN-and-TIN...jpeg 1085w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/How-differentiates-PAN-TAN-and-TIN..-300x162.jpeg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/How-differentiates-PAN-TAN-and-TIN..-1024x552.jpeg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/How-differentiates-PAN-TAN-and-TIN..-768x414.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/How-differentiates-PAN-TAN-and-TIN..-800x431.jpeg 800w\" sizes=\"(max-width: 1085px) 100vw, 1085px\" \/><\/h2>\n<p>It uniquely identifies the tax deductor or collector, ensuring proper tracking and crediting of taxes deducted or collected at source. As per Section 203A of the Income Tax Act, Tax Deduction and Collection Account Number must be quoted in all TDS\/TCS-related transactions.\u00a0 This includes quoting Tax Deduction and Collection Account Number while deducting or collecting tax, making payments through challans, filing TDS\/TCS returns, and issuing TDS certificates to deductees.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"TAN_is_required_in_the_following_scenarios\"><\/span><span style=\"color: #000080;\"><strong>TAN is required in the following scenarios:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Collecting TCS on specified transactions like the sale of certain goods.<\/li>\n<li>Deducting Tax Deducted at Source on payments such as salaries, interest, rent, professional fees, etc.<\/li>\n<li>Making payments through Tax Deducted at Source \/TCS challans to the government.<\/li>\n<li>Filing quarterly Tax Deducted at Source \/TCS returns.<\/li>\n<li>Issuing Tax Deducted at Source \/TCS certificates to the deductee\/collectee<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7586\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2016\/01\/PAN-TAN-and-GST.jpg\" alt=\"significance of Pan, TAN, GST\" width=\"844\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2016\/01\/PAN-TAN-and-GST.jpg 844w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2016\/01\/PAN-TAN-and-GST-198x300.jpg 198w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2016\/01\/PAN-TAN-and-GST-675x1024.jpg 675w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2016\/01\/PAN-TAN-and-GST-768x1165.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2016\/01\/PAN-TAN-and-GST-800x1213.jpg 800w\" sizes=\"(max-width: 844px) 100vw, 844px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Steps_to_Apply_for_TAN-_Guide_on_the_TAN_application_process\"><\/span><span style=\"color: #000080;\"><strong>Steps to Apply for TAN- Guide on the TAN application process<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"color: #000080;\"><strong>Apply the TAN application <\/strong><\/span><\/li>\n<\/ol>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Entities and individuals required to deduct or collect tax at source need a TAN. This includes employers deducting TDS on salaries, businesses making specified payments subject to TDS, and others as mandated by the Income Tax Act. Recommended for ease and speed. Can be done through the NSDL e-Governance or UTIITSL website. Alternatively, you can submit a physical application at TIN Facilitation Centers managed by NSDL or UTIITSL offices.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol start=\"2\">\n<li><span style=\"color: #000080;\"><strong>Online Application Process<\/strong>:<\/span><\/li>\n<\/ol>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Go to the <a href=\"https:\/\/www.tin-nsdl.com\">NSDL e-Governance<\/a> or <a href=\"https:\/\/www.utiitsl.com\">UTIITSL<\/a> website. Select and fill out Form 49B, the application form for TAN. Enter all required details accurately, including name, address, type of deductor, and other relevant information.<\/li>\n<li>Pay the application fee online using a credit\/debit card, net banking, or demand draft. After filling in the details and making the payment, submit the form online. You will receive an acknowledgment receipt.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol start=\"3\">\n<li><span style=\"color: #000080;\"><strong>Offline Application Process<\/strong>:<\/span><\/li>\n<\/ol>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Download Form 49B from the <a href=\"https:\/\/www.tin-nsdl.com\">NSDL e-Governance<\/a> or <a href=\"https:\/\/www.utiitsl.com\">UTIITSL<\/a> website or obtain it from a TIN Facilitation Center. Fill out the form accurately, providing all necessary details.<\/li>\n<li>Attach a demand draft for the application fee if required. Submit the completed form along with the fee at the nearest TIN Facilitation Center or UTIITSL office. Obtain an acknowledgment receipt upon submission.<\/li>\n<li>Use the acknowledgment number to track the status of your TAN application on the NSDL or UTIITSL website. Upon successful processing, the TAN will be sent to the address mentioned in the application form.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol start=\"4\">\n<li><span style=\"color: #000080;\"><strong>Important Notes :<\/strong> <\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">Applying for a TAN is a straightforward process that can be completed online or offline. By following the steps outlined above and ensuring the accuracy of the information provided, you can obtain a TAN efficiently and comply with tax deduction and collection requirements in India.<\/p>\n<p style=\"padding-left: 40px;\">Ensure all details provided in the application form are accurate to avoid delays or rejections. Keep ready any supporting documents that may be required to verify the information provided. Retain the acknowledgment receipt for tracking the application status and future reference.<\/p>\n<p style=\"padding-left: 40px;\">Ensure that you do not apply for multiple TANs unless required for different branches or divisions of your organization<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8752\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/Explain-TAN.jpg\" alt=\"Explain - TAN\" width=\"1080\" height=\"1080\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/Explain-TAN.jpg 1080w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/Explain-TAN-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/Explain-TAN-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/Explain-TAN-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/Explain-TAN-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/Explain-TAN-800x800.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_deal_with_Duplicate_Tax_Deduction_and_Collection_Account_Number_TAN\"><\/span><span style=\"color: #000080;\"><strong>How deal with Duplicate Tax Deduction and Collection Account Number (TAN)\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>A duplicate Tax Deduction and Collection Account Number arises when a person or entity already possessing a valid Tax Deduction and Collection Account Number applies for and receives an additional TAN.<\/li>\n<li>This situation is generally considered non-compliant unless the additional Tax Deduction and Collection Account Numbers are for different branches or divisions of an organization, which require separate Tax Deduction and Collection Account Number\u2019s for operational reasons.<\/li>\n<li>It is illegal to have more than one Tax Deduction and Collection Account Number for the same entity or person, as it can lead to confusion and improper crediting of TDS payments.<\/li>\n<li>If a duplicate TAN is inadvertently obtained, the entity or individual must surrender the duplicate Tax Deduction and Collection Account Number to the Income Tax Department and continue using the originally allotted TAN.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Surrender_a_Duplicate_TAN\"><\/span><span style=\"color: #000080;\"><strong>How to Surrender a Duplicate TAN<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>Steps to Surrender or Cancel TAN (<\/strong><strong>Tax Deduction and Collection Account Number) <\/strong><\/span><\/p>\n<ol>\n<li>Identify the duplicate TAN: Determine which Tax deduction and collection account number is being used and which one is to be surrendered. Prepare necessary documents: Like Original TAN Allotment Letter, Proof of Identity, Proof of Address, any other Supporting Documents,<\/li>\n<li>Obtain the Form for Changes or Corrections in TAN Data for TAN Allotted (Form 49B), which can be downloaded from the NSDL e-Governance website.<\/li>\n<li>Fill out the form accurately, providing details such as the existing TAN number, reason for surrender or cancellation, and other relevant information. Indicate clearly in the form that the TAN is being surrendered\/canceled.<\/li>\n<li>Submit the completed application form along with the required documents to the nearest TIN Facilitation Center (managed by NSDL) or the relevant ITO. Ensure all information is accurate and documents are properly attested if required.<\/li>\n<li>Submit an application: Submit a formal application to the Income Tax Department or through the NSDL e-Governance website, requesting the cancellation of the duplicate Tax Deduction and Collection Account Number<\/li>\n<li>Provide Necessary Documentation: Include necessary documentation, such as copies of the TAN allotment letters and a cover letter explaining the reason for surrender.<\/li>\n<li>After submission, follow up with the Income Tax Department or the TIN Facilitation Center to track the status of your application. Respond promptly if additional information or documentation is requested.<\/li>\n<li>Upon approval, you will receive a confirmation letter or notification from the Income Tax Department indicating that your TAN has been surrendered or canceled.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Penalties_for_Failure_to_Apply_for_TAN_or_False_Quoting_of_TAN_in_TDS_Returns\"><\/span><span style=\"color: #000080;\"><strong>Penalties for Failure to Apply for TAN or False Quoting of TAN in TDS Returns<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Income Tax Act prescribes specific penalties for non-compliance with Tax Deduction and Collection Account Number requirements:<\/p>\n<ul>\n<li>Failure to Apply for TAN: If an entity or individual who is required to deduct or collect tax at source does not apply for a Tax Deduction and Collection Account Number, a penalty of INR 10,000 may be imposed u\/s 272BB(1) of the Income Tax Act.<\/li>\n<li>False Quoting of TAN: If an incorrect Tax Deduction and Collection Account Number is quoted on TDS returns, certificates, or any other related documents, a penalty of\u00a0 INR 10,000 may be imposed u\/s 272BB(1A) of the Income Tax Act<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tax_Deducted_at_Source_TDS_Rate_Chart\"><\/span><span style=\"color: #000080;\">Tax Deducted at Source (TDS) Rate Chart\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7593\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/TDS-RATE-CHART.jpg\" alt=\"TDS RATE CHART\" width=\"905\" height=\"1595\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/TDS-RATE-CHART.jpg 726w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/TDS-RATE-CHART-170x300.jpg 170w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/07\/TDS-RATE-CHART-581x1024.jpg 581w\" sizes=\"(max-width: 905px) 100vw, 905px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Overview about the TAN (Tax Deduction and Collection Account Number) TAN (Tax Deduction and Collection Account Number) is a unique alphanumeric code issued by the NSDL\u00a0 or UTIITSL\u00a0 in India. It is a ten-digit number required for various tax-related transactions, particularly for deducting and remitting tax deducted at Source . It is mandatory for all &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[100],"tags":[1020],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/7590"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=7590"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/7590\/revisions"}],"predecessor-version":[{"id":8757,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/7590\/revisions\/8757"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=7590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=7590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=7590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}