Under Section 203A of the Income Tax Act, 1961, it is mandatory to quote Tax Deduction Account Number (TAN) allotted by the Income Tax Department (ITD) on all TDS returns. Accordingly, deductors furnishing TDS returns are required to quote their TAN in the TDS return. Since last few years ITD has revised the structure of TAN. It is a unique 10 digit alphanumeric code. Accordingly, they have issued TAN in the new format to all existing TAN holders. For all new applicants TAN is issued in the new structure.

To facilitate deductors find their new TAN, ITD has now introduced a search facility in their website (www.incometaxindia.gov.in). Through this facility deductors can search on their name and old TAN to find the new TAN.

Deductors are advised to find the new TAN from this site before it is incorporated in their e-TDS return file to avoid any inconvenience at the time of furnishing e-TDS return.

In case the deductors do not have a TAN, they can submit Form 49B which is the application form for issuance of TAN along with the e-TDS return file as described in the Deductors' Manual at the TIN facilitation centers established by NSDL.