Is TAN mandatory for making payments online?

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Is TAN mandatory for making payments online? If yes, how can I create a Nil TDS challan?

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Hi Jeevan!

Hope this help!

Is TAN mandatory for making payments online?

As per section 203A of the Income Tax Act, 1961 it is compulsory to quote Tax Deduction Account Number (TAN) on all TDS returns including all TDS payment challans and certificates. The TAN is allotted by the Income Tax Department and can be obtained online by filling Form 49B.

How can I create a Nil TDS challan?

To create a NIL TDS challan, the deductor must fill up all amount columns as ‘Zero’ and leave the field containing Cheque/DD number as blank.

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For All individuals or HUFs (except those liable to audit under clause a and b of section 44AB) paying monthly rent to a resident in excess of ₹ 50,000 are liable to deduct TDS under section 194-IB.

In this case TAN is not required and PAN can be used to file and in all correspondances for TDS

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