luckpanda
Start free
State-specific compliance

PAN and TAN Registration in Assam

How PAN and TAN Registration applies to a business operating in Assam, with the state-level authority, citations and the next deadline.

Check this for your businessThe Compliance module

Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

PAN and TAN Registration as it applies to businesses operating in Assam. PAN is required for all entities; TAN (Tax Deduction Account Number) is needed before you start deducting TDS on salaries above the threshold or contractor payments.

  • SourceIncome-tax Act, 1961 · Section 139A (PAN) and Section 203A (TAN)
    incometax.gov.in

What it means in practice

PAN and TAN Registration is a central regulation that applies uniformly across India, including Assam. In Assam, the day-to-day administering authority and the office where filings are submitted will be Income Tax Department / CBDT.

Trivial step but a hard prerequisite for opening a current account, GST registration and the Udyam form.

  • SourceIncome-tax Act, 1961 · Section 139A (PAN) and Section 203A (TAN)
    incometax.gov.in

Does PAN and TAN Registration apply to your business in Assam?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends

Deadlines and penalty

Cadence
One time · Before operations start
Next due
No fixed date Before you start operations
Penalty for default
Failure to obtain TAN before deducting/remitting TDS attracts Rs 10,000 penalty under Sec 272BB.

This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration.

Citations

  • SourceIncome-tax Act, 1961 · Section 139A (PAN) and Section 203A (TAN)
    incometax.gov.in

Related

PAN and TAN Registration in other states