Tax Deduction Account Number or Tax Collection Account Number is a 10 -digit alpha-numeric number issued by the Income-tax Department. TAN is to be obtained by all persons who are responsible for deducting tax at source (TDS) or who are required to collect tax at source (TCS).

Who can apply for TAN? : If one entity is paying salary or a commission to another, the entity must have a TAN. This might include.

• Individuals
• Hindu Undivided Family (HUF)
• Company and Firms
• Central or the state government
• Sole proprietor
• Associations of persons
• Trusts