Output Document

E-TAN (Tax Deduction Account Number)

E-TAN (Tax Deduction and Collection Account Number) is issued to the company automatically along with the Certificate of Incorporation via SPICe+. It is required for deducting TDS on salaries, payments, and other transactions.

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At a glance

  • Issued byIncome Tax Dept.
  • DeliveryEmail with COI
  • TypeOutput — issued with COI

Complete guide

01

About E-TAN

TAN is a 10-character alphanumeric number required by all entities responsible for deducting or collecting tax at source (TDS/TCS). For startups and companies with employees, TAN is needed from day one for salary TDS compliance. Through SPICe+, TAN is issued simultaneously with the COI, eliminating the need for a separate Form 49B application.

02

When TAN is used

  • Deducting TDS on employee salaries (Section 192)
  • TDS on professional/contractor payments above ₹30,000
  • TDS on rent payments above ₹2.4 lakhs per year
  • Filing quarterly TDS returns (Form 24Q, 26Q, 27Q)
  • Issuing Form 16 / Form 16A to employees and vendors
03

Frequently asked questions

TAN is needed as soon as the company starts making payments subject to TDS — typically from the first month of payroll. Since it is issued with the COI, it is ready from day one.
If your company deducts TDS without a TAN, you may face penalties under the Income Tax Act. Always use TAN for all TDS-related filings.