
Unique Quantity Code (UQC) under GST: Meaning, List, and Common Mistakes
Every invoice, return, and system upload follows a fixed format, and quantity is one of the mandatory details when you file your GST return.
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The ten character number anyone deducting or collecting tax at source has to hold. Your PAN will not do instead, and a TDS challan cannot be paid without it.
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Who has to hold one, what it is quoted on, and why a PAN is not a substitute.
A Tax Account Number, commonly called a Tax Deduction Account Number or a Tax Collection Account Number and usually just TAN, is a ten character alphanumeric code issued by the Income Tax Department. It is obtained by whoever is responsible for deducting or collecting tax at source.
The government specifies the transactions on which tax has to be deducted or collected: salaries above the exemption limit, rent, professional fees and contractual payments above the prescribed amounts, among others. A business deducting on any of them needs a TAN before it can pay the tax over.
Quoting the TAN is compulsory on every TDS and TCS statement, on the challan used to deposit the tax, and on the certificate issued to the person the tax was deducted from. A PAN cannot be used in its place; the two numbers serve different purposes.
Three steps, and the acknowledgement in your hands at the end of the third.
A TAN is needed before the first TDS challan is paid, not before the first return is filed. That is usually earlier than people expect.
The jurisdiction code, in letters. This is what tells you which office the number was issued from.
The initial of the holder’s name.
Five digits generated by the system.
A check letter the system generates automatically.
The government specifies the transactions, salaries among them, on which tax has to be deducted or collected at source. The TAN has to be quoted whenever one of them is entered into, and the challan depositing the tax cannot be paid without it.
Anyone deducting tax issues a certificate to the person it was deducted from, stating what was taken and on what. That certificate has to carry the deductor’s TAN, and so does every TDS return filed.
Two ten character numbers from the same department, quoted on the same kind of paperwork, and they are not interchangeable. This is what separates them.
| Attribute | TAN | PAN |
|---|---|---|
| What each number is for | ||
| Tax Deduction Account NumberAlso called a Tax Collection Account Number. A ten character alphanumeric code issued to whoever is responsible for deducting or collecting tax at source. | Permanent Account NumberA ten character alphanumeric identity issued by the Income Tax Department, used to track a taxpayer and everything filed against them. | |
| Anyone deducting taxOnly those who deduct or collect tax at source: an employer paying salaries, a business paying rent or professional fees above the prescribed limits. A business that deducts nothing needs no TAN. | Every taxpayerEvery individual and every business entity that files a return, opens a bank account or enters a transaction where quoting it is compulsory. A business applies within 30 days of being formed. | |
| TDS paperworkOn every TDS or TCS statement, on the challan used to pay the tax over, and on the TDS certificate issued to the person the tax was deducted from. | Returns and transactionsOn the income tax return, on specified transactions such as a property transfer or a large deposit, and as identity proof in its own right. | |
| Holding and using it | ||
| One per deductorIssued to the entity responsible for the deduction. A separate TAN is taken for each branch or division that deducts independently. | Exactly oneHolding more than one carries a penalty of ₹10,000 under section 272B. A second PAN has to be surrendered. | |
| For lifeHeld for as long as the entity continues to deduct or collect tax at source. | For lifePermanent for an individual and for a business entity. A business that is dissolved or closed surrenders it. | |
| NoThe two serve different purposes, so anyone deducting tax at source has to obtain a TAN whatever PAN they hold. | NoA PAN identifies a taxpayer. It cannot be quoted where a TDS statement or challan asks for a TAN. | |
| Next step | Get started | Know more |
Swipe the table sideways, TAN stays in view. Open any attribute to read the detail behind both answers.
Four items, and two of them only where the applicant is an entity.
A copy of the Aadhaar card or other address proof.
The name, contact details and signature of the applicant.
For a company or an LLP.
The LLP agreement or the partnership deed, whichever applies.
Step 01
Step 02
Step 03
Subject to government processing time.
The application goes in on day two. The rest is the department.
1 of 10 working days
1 of 10 working days
8 of 10 working days
Subject to government processing time. The physical TAN letter takes longer to arrive than the number does, and the status can be checked online in the meantime.
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Generally 7 to 10 working days once the application has been made.
The physical TAN letter takes longer, depending on the department’s own processing. The status can be checked online at any point after filing.
No. The two serve different purposes, so anyone deducting tax at source has to obtain a TAN whatever PAN they already hold.
Through a bank using challan 281, quoting the entity’s TAN.
The deadline is the 7th of the following month.
Quarterly, and the due date for the last quarter is the odd one out: