PAN/TAN-FAQ

PAN/TAN: Complete FAQs & Compliance Guide (India)

PAN (Permanent Account Number) identifies your tax profile; TAN (Tax Deduction and Collection Account Number) identifies a deductor/collector for TDS/TCS. This guide explains, step by step, what PAN/TAN are, who needs TAN, how to apply online (Protean/UTIITSL), link PAN with Aadhaar and understand inoperative PAN, verify PAN/TAN, update or correct PAN data (including change/correction and duplicate surrender), and track status. Use these official, India-specific answers to stay compliant, avoid higher TDS/TCS rates, and prevent filing or credit mismatches. Key services like Instant e-PAN, Verify PAN, and Know TAN Details are covered with links and procedures you can follow today.

PAN/TAN — Frequently Asked Questions

PAN is a 10-character alphanumeric identifier issued by the Income Tax Department to track tax-related information. Quoting PAN is mandatory for many financial/tax transactions, and a person cannot hold more than one PAN. PAN is valid for life (details must be kept updated).

Apply online via the official portals—Protean (formerly NSDL eGov), UTIITSL, or generate Instant e-PAN on the e-filing portal (for eligible individuals). Offline submission at PAN centres is also available. Fees and step-by-steps are provided on the Income Tax site.

For Instant e-PAN, only a valid Aadhaar with mobile linked to Aadhaar is needed. For regular PAN applications, documents vary by applicant type (proof of identity/address/date of birth or registration). Refer to the official lists on Protean/UTIITSL or the department’s FAQ/Rules.

Use Link Aadhaar on the e-filing portal. As per the department’s help pages, PAN becomes inoperative if not linked by the prescribed date (with specified exemptions). Inoperative PAN leads to restrictions until you link it.

Use Verify Your PAN on the e-filing portal (pre-login service). Enter PAN, name, date of birth, and mobile for OTP validation; the system confirms status and basic details.

Use Change/Correction in PAN (online via Protean/UTIITSL). There’s an official PAN change request workflow and a prescribed form; surrender any duplicate PANs in the same application.

No. Holding more than one PAN can attract a penalty under Section 272B. If you have multiple PANs, surrender the additional PAN(s) via the change/correction form (enter details in the surrender section).

TAN is a 10-character alphanumeric number allotted to persons who deduct or collect tax (TDS/TCS). If you deduct/collect tax, you must obtain TAN (exceptions exist for certain PAN-based challan-cum-statements under sections like 194-IA/IB/M/194S).

Apply online through Protean’s TAN service (Form 49B), or submit Form 49B offline at a TIN-FC. The Income Tax Department’s TAN/TDS page lists both modes and links to Protean.

Use Know TAN Details on the e-filing portal (search by TAN or by name + state with OTP). There is also a bulk PAN/TAN verification service for approved external agencies.

Register under “Tax Deductor & Collector”, validate your TAN, and proceed as guided (TRACES integration applies in some cases).

Yes. For specified PAN-based challan-cum-statements (e.g., 26QB for property u/s 194-IA, 26QC rent u/s 194-IB, 26QD u/s 194M, 26QE VDA u/s 194S), TAN is not required when conditions are met.

Use the Status of TAN page (official) which points to Protean tools where you enter your acknowledgment or transaction number.

Use the TDS Certificate Verification service via TRACES (linked from the Income Tax site). Enter PAN, TAN, FY, quarter, and return type to confirm validity.

Closing Notes — PAN/TAN

Keep PAN details correct and Aadhaar-linked to avoid inoperative status. If you deduct/collect tax, obtain and register TAN, file the right returns, and issue certificates on time. Use Verify PAN / Know TAN Details to prevent credit or identity mismatches, and use the official change/correction process to fix errors or surrender duplicates. These small hygiene steps prevent notices and make ITR filing smoother.

Next steps

Last updated: Oct,2025. Tax thresholds/rates change; if something looks off or you need a scenario added, send us a note and we’ll update quickly.

Sources

PAN/TAN made simple — apply, link, verify.
PAN/TAN made simple — apply, link, verify.

Disclaimer: The information on this page is for general guidance only and is not tax, legal or professional advice. Laws and thresholds change, and application depends on your facts. While we aim to keep content current (Finance Act, 2025), errors or omissions may occur. Always refer to the Income-tax Act/Rules, CBDT notifications/circulars and consult a qualified advisor. If there is any conflict with the law, the official provisions prevail. TaxBizMantra and the authors accept no liability for actions taken or not taken based on this material; examples are illustrative and do not create a client–advisor relationship.