PAN and TAN of the business: documents, fees and how to apply online and offline
PAN is needed for the bank account, GST and tax returns; TAN for deducting TDS on salaries, rent and contractor payments.
How to apply online, step by step
- Company: PAN and TAN are issued with SPICe+, nothing more to do.
- LLP or firm: apply for PAN with Form 49A and for TAN with Form 49B on the Protean (NSDL) or UTIITSL website, upload the registration certificate, pay and e-sign.
How to apply offline (in person)
- Submit Forms 49A / 49B at a TIN facilitation centre or PAN centre with the registration certificate.
Documents required for PAN and TAN of the business, and how to get each
Constitution documents: incorporation certificate, MoA and AoA (company), LLP agreement, or partnership deed
Get it online
- Company: the Certificate of Incorporation, e-MoA and e-AoA come with SPICe+ on the MCA portal.
- LLP: the LLP agreement is filed in Form 3 on the MCA portal within 30 days of incorporation.
Get it in person
- Partnership: print the deed on stamp paper of the value the State prescribes, sign before witnesses, notarise, and register it with the State Registrar of Firms.
Fee: Stamp duty as per the State · Time: With incorporation · Official site
Board resolution or letter of authorisation for the person who signs applications
Get it online
- Draft on the letterhead, have it signed by the directors or partners and scan it as a PDF.
Get it in person
- Same, signed on paper; keep the original.
Fee: Free · Time: Same day
Questions people ask
How much does PAN and TAN of the business cost?
PAN about Rs 107; TAN about Rs 77
How long does PAN and TAN of the business take?
1 to 2 weeks
Who issues PAN and TAN of the business?
Income Tax Department (Protean / UTIITSL)
Can I apply for PAN and TAN of the business without an agent?
Yes. Every step above can be done by the founder on the official portal or at the office; agents and consultants are optional.
Official source: https://www.incometax.gov.in/iec/foportal/. Rules and fees change; the official page is the authority. Checked October 2026.
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