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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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.
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
Quick Info
Issued by: Income Tax Dept.
Delivery: Email with COI
Type: Output — issued with COI
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