TAN (Tax Deduction and Collection Account Number) registration is the process of obtaining a 10-digit alphanumeric number issued by the Income Tax Department of India. It is mandatory for any person or entity that deducts or collects tax at source (TDS/TCS).

Purpose of TAN:

• To deduct TDS on payments like salary, rent, professional fees, etc.
• To deposit TDS/TCS with the government
• To file TDS/TCS returns and issue TDS certificates

Who Needs TAN:

• Employers
• Businesses
• Firms, Companies, Trusts
• Government offices deducting TDS/TCS

Summary
TAN is required to legally deduct and remit TDS/TCS to the Income Tax Department.