CBDT Circular on application form for tax-deduction Account Number Prescribed In Form No. 49B

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Form of application for allotment of Tax-deduction Account Number prescribed in Form No. 49B

Circular : 497 [F. No. 275/119/87-IT(B)], dated 1-10-1987

1. The provision of section 203A introduced through the Finance Act, 1987, with effect from 1-6-1987, makes it obligatory for all persons responsible for deducting tax at source to apply for allotment of Tax-deduction Account Number (TAN) and, after obtaining it, quote the same in the challans, TDS certificates, periodical returns, etc. The form of application for allotment of TAN [Form No. 49B] and related rule 114A have already been prescribed vide Notification No. SO 769(E), dated 12-8-1987. In the metropolitan charges of Madras, Bombay, Calcutta, Delhi, Ahmedabad, Bangalore, Hyderabad and Pune, the work of allotment of TAN has been centralised at the headquarters of the charges.

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