tax deductors account number (TAN) numer podatnika korzystającego z odliczeń

Creator:	Anita Myszk
Language pair:	English to Polish
Discipline:	-
Definition / notes:	OBLIGATION OF TAX DEDUCTORS AND PROCEDURES TAN (TAX DEDUCTORS ACCOUNT NUMBER) 1. Compulsory for all those who are responsible for deduction of tax. (Refer TDS at a Glance for nature of payments requiring TDS) 2. Application to ITO, TDS for TAN - in form No.49-B in duplicate [See Rule 114(A)] 3. Only one TAN is required for different types of deductions. 4. TAN number must be quoted properly on all Challans, Returns, Form No.16/16A and in all correspondences with Income-tax Department. 5. TAN number consists of 8 digits. 6. First Alphabet - denotes first alphabet of name which is followed by next Four/Five numeric digits and One alphabet. 7. There is a bracket ( ) after last alphabet and bracket() should be fill-up in the following manner. The alphabet in bracket indicates nature of payment and is very important. Following alphabet should be used within bracket() while filing of different returns under TDS. ( S ) for SALARY ( I ) for INTEREST ( N ) for INSURANCE COMMISSION ( T ) for INTEREST ON SECURITIES ( D ) for DIVIDEND ( L ) for LOTTERY ( H ) for WINNING FROM HORSE RACE ( C ) for CONTRACT ( F ) for OTHER TYPES OF PAYMENT For example : TAN No. for Bhonsle Brothers may be B-66167-A( ) ( ) should be filed by (S) while filing salary return in Form No.24 u/s such as S-55867-A(S) In the return for interest u/s.194A the TAN No.will be quoted as S-55867-A(I) In the return for contracts the TAN No. will be quoted as S-55867-A(C) >> The alphabets shall be changed within the bracket for each return and for each type of payments while the remaining portion of TAN No. will be same. >> Use correct alphabet in ( ) of TAN No. for different types of payments. >> Use correct TAN No. on Challans and in all correspondences accordingly. >> Do not change, after TAN Number in any circumstances which is out of bracket ( ) TAN NUMBER MUST BE QUOTED ON 1. All the Challans - payment for TDS (as per Sec.200) 2. All Certificates - Issue in form No.16/16A (Sec. 203 r.w.r.31) 3. All Returns - Required under TDS u/s.206 4. All other documents and correspondence with TDS range/ITO, TDS CONSEQUENCES OF FAILURE TO APPLY OR QUOTE TAN NUMBER Penalty up to Rs.5,000 for each defaults u/s.272BB
URL:	http://www.incometaxmumbai.nic.in/taxpayer/tds.htm