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Pathak Associates

PAN/TAN Application

Fast-track PAN and TAN applications for individuals and businesses.

PAN identifies you as a taxpayer and TAN identifies you as someone who deducts tax from other people's payments, and a business commonly needs both — they are separate applications, on separate forms, and one does not follow from the other. Most of the difficulty is not the form: it is that a mismatch between the name on the application and the name on the supporting document is the single commonest reason an application comes back, and a duplicate PAN issued through a reapplication carries a ₹10,000 penalty.

Who this is for

  • 7-15 day processing
  • Expert guidance
  • Hassle-free
  • Online filing

Documents you'll need

  • Identity proof
  • Address proof
  • Date of birth proof
  • Passport-size photograph

The process

What we actually do

  1. 1

    We check which application you actually need

    Form 49A for Indian applicants, 49AA for foreign ones, and Form 49B for TAN. A company incorporated through SPICe+ gets PAN and TAN with the incorporation and needs neither — applying separately duplicates what already exists.

  2. 2

    We make the name match exactly

    The name on the application has to match the supporting identity document character for character, including initials and their expansion. This is the reason most applications are returned, and it is entirely avoidable before filing rather than after.

  3. 3

    We file and track it through

    Applications go through the authorised intermediaries with the documents attached. We track the acknowledgement number rather than waiting and reapplying — reapplying is how people end up with two PANs.

  4. 4

    We complete the Aadhaar link

    An unlinked PAN becomes inoperative, which means TDS at 20% and refunds withheld. Linking is done at the point the PAN is issued rather than left to be discovered later when a refund is stuck.

  5. 5

    We deal with corrections and surrenders

    A change of name after marriage, a corrected date of birth or a duplicate PAN to surrender all go through their own process. A duplicate must be surrendered in writing to the assessing officer, not simply abandoned.

Who this is for

  • New businesses that need a PAN for the entity as well as the proprietor's own
  • Anyone deducting TDS on salary, rent, contractor or professional payments, who needs a TAN
  • Foreign nationals and foreign directors of Indian companies, who apply on Form 49AA
  • Anyone whose PAN details — name, date of birth, address, photograph — no longer match reality
  • People who have inadvertently ended up with two PANs and need to surrender one
  • NRIs who need a PAN for an Indian property transaction or investment

How long it takes

Seven to fifteen working days for a new PAN or TAN once the application is filed and the documents are consistent. Corrections take longer because they are verified against the existing record. A company incorporated through SPICe+ receives both alongside the certificate of incorporation.

If you do nothing

Without a PAN you cannot file at all, and tax is deducted from every payment to you at 20%. Without a TAN you cannot deposit or report the tax you have already deducted, so your employees and contractors get no credit, and your own return loses 30% of the expense under section 40(a)(ia). Neither problem improves with time; both compound.

The law, in figures

Dates, thresholds and sections

Every figure below carries the provision it comes from, so it can be checked.
WhatFigureSource
PAN application formsForm 49A for Indian applicants, Form 49AA for foreignRule 114, Income-tax Rules 1962
TAN application formForm 49BRule 114A, Income-tax Rules 1962
Penalty for holding more than one PAN₹10,000Section 272B, Income-tax Act 1961
Penalty for failure to obtain a TAN₹10,000Section 272BB, Income-tax Act 1961
Aadhaar linkingMandatory; an unlinked PAN becomes inoperativeSection 139AA read with Rule 114AAA

What usually goes wrong

  • Reapplying instead of tracking the acknowledgement, which produces a duplicate PAN and a ₹10,000 penalty
  • Expanding or abbreviating a name differently from the identity document, which returns the application
  • Applying separately for PAN and TAN after a SPICe+ incorporation that already issued both
  • Assuming a TAN is not needed because the business is small — the thresholds are per payment type, not per turnover
  • Leaving the PAN unlinked to Aadhaar until a refund is held up

What non-compliance costs

  • ₹10,000 under section 272B for holding more than one PAN
  • ₹10,000 under section 272BB for failing to obtain a TAN or quoting a wrong one
  • TDS at 20% under section 206AA where PAN is not furnished or is inoperative
  • Refunds withheld while the PAN is inoperative, with no interest accruing for that period

These are statutory amounts, not our fees. What we charge depends on your situation and is quoted before any work starts.

Not to be confused with

These come up in the same conversation and are routinely treated as the same thing. They are not.

GSTIN

A GSTIN is built on your PAN — characters 3 to 12 are the PAN itself — but it is a separate registration under GST law, issued per state and carrying monthly returns.

DIN

A Director Identification Number identifies you as a company director under the Companies Act. It has nothing to do with tax and is issued by the MCA, not the Income Tax Department.

Terms you will come across

PAN
A PAN is the ten-character alphanumeric identifier the Income Tax Department issues to every taxpayer in India, and it is required to file a return, open a bank account or make most large transactions.
TAN
A TAN is the ten-character number that anyone who deducts tax at source must quote on every TDS return, challan and certificate they issue.

Related services

PAN/TAN Application

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