FreeComplianceCompany PAN and TAN: how they are issued and used
A company gets its own PAN (Permanent Account Number) and TAN (Tax Deduction and Collection Account Number) automatically when it is incorporated through SPICe+. Both are printed on the Certificate of Incorporation. You do not need to apply separately.
PAN vs TAN
| PAN | TAN | |
|---|---|---|
| Format | 10 characters, 4th character "C" for companies | 10 characters |
| Used for | Income tax returns, GST, bank accounts, every financial transaction | Deducting and depositing TDS/TCS, filing TDS returns |
| Needed when | Always | Once the company has to deduct tax, e.g. on salary, rent or professional fees |
After incorporation
- Download the e-PAN from the Income-tax e-filing portal; a physical card can be ordered.
- Register the company on the Income-tax e-filing portal using the PAN and a director's DSC.
- Register the TAN on the TRACES portal before filing the first TDS return.
- Link the company PAN to the bank account, GST registration and every contract.
Frequently asked questions
This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.
- TDS due dates for companies: deposit, returns and certificates
When companies must deposit TDS, file quarterly TDS returns, and issue TDS certificates (Form 130 and 131, formerly 16 and 16A), with late fees and interest.
- Post-incorporation compliance checklist for private limited companies
Everything a new private limited company must do in its first 180 days: board meeting, auditor, share certificates, INC-20A and more.
- SPICe+ form explained: Part A, Part B and the linked forms
What SPICe+ (INC-32) is, how Part A and Part B work, and what e-MOA, e-AOA, AGILE-PRO-S and INC-9 do in company incorporation.