In the context of income tax, TAN stands for Tax Deduction and Collection Account Number. It is a unique alphanumeric code assigned to entities that are responsible for deducting or collecting taxes on behalf of the government.

TAN is primarily used in India, where it is issued by the Income Tax Department. It is mandatory for entities such as businesses, employers, and individuals who are required to deduct or collect taxes at source from various payments, such as salaries, contractor payments, professional fees, etc.

The TAN serves as an identification number for these entities and helps in tracking and verifying tax deductions and collections. It is important for entities to quote their TAN on all relevant documents, including TDS (Tax Deducted at Source) certificates, TDS returns, and other communications related to tax deductions and collections.

The TAN number helps the income tax authorities to ensure proper compliance with tax regulations and enables them to monitor and track tax deductions and collections made by different entities.

To register for a Tax Deduction and Collection Account Number (TAN) in India, you typically need to provide the following documents:

Proof of Identity: Provide a copy of a valid proof of identity document. Acceptable documents include PAN card, Aadhaar card, passport, voter ID card, or driving license.

Proof of Address: Submit a copy of a valid proof of address document. Acceptable documents include Aadhaar card, passport, voter ID card, driving license, ration card, or utility bills like electricity bill, telephone bill, or bank statement. The document should clearly display your name and address.

Authorization Letter: In case the TAN application is being submitted by an authorized signatory on behalf of the entity, an authorization letter from the entity stating the signatory’s authority to apply for TAN must be provided.

Certificate of Incorporation or Partnership Deed: If the applicant is a company or partnership firm, a copy of the certificate of incorporation or partnership deed, respectively, needs to be submitted.

It is important to note that the specific document requirements may vary depending on the nature of the applicant (individual, company, etc.) and the circumstances. It is advisable to consult the official website of the Income Tax Department or seek professional advice to ensure that you have all the necessary documents for TAN registration.