No Specific Calendar Deadline

• The Income Tax Act does not prescribe a fixed calendar date for applying for TAN
  
• There is no last date like 31st March or 30th June for TAN registration
  
• The requirement arises based on the deductor’s tax-related obligations
  
• TAN must be applied for as soon as the need to deduct or collect tax arises
  
• Delay after liability leads to non-compliance consequences
  

Requirement-Based Timeline

• TAN must be obtained before the first TDS or TCS deduction is made
  
• Businesses must apply for TAN immediately when making a payment that attracts TDS
  
• Entities planning to issue salary or contractor payments must apply in advance
  
• Required before filing any quarterly TDS or TCS return
  
• TDS cannot be deposited or reported without a valid TAN
  

During Business Registration or Expansion

• Recommended to apply for TAN during company incorporation or business setup
  
• Especially for companies, LLPs, and firms expected to deduct tax regularly
  
• Should be part of initial compliance for payroll or vendor payments
  
• Entities opening branches in multiple states may require separate TANs per location
  

Government Contractual Requirement

• Entities participating in government tenders or contracts may need TAN in advance
  
• Required before receiving any government payments involving TDS
  
• Mention of TAN is often mandatory in contract documentation
  

Voluntary and Mandatory Scenarios

• Voluntary application allowed even before obligation arises
  
• Mandatory the moment a transaction triggers tax deduction or collection rules
  

Applications should be submitted early to avoid delays in tax compliance procedures