The deductors/collectors can register their TANs online. Authenticated access (through user ID and password) is provided to registered deductors/collectors. On login, the following feature are made available to the deductors/ collectors:
- Request for quarterly consolidated TDS/TCS statement.
- View status and download consolidated TDS/TCS statement
- Bulk upload of Form 15CA records.
- Update of TAN registration demographic and contact details.
Steps to Register TAN
- Register your TAN online at TIN website. For registration of TAN, follow the link: https://onlineservices.tin.nsdl.com/TIN/JSP/tds/RegisterTan.jsp
- Submit the application online.
- On successful registration of TAN, a 12 digit alpha numeric registration number is generated.
- Print the acknowledgment and preserve the same for future reference.
For further guidelines, clock on the following link:
Representations have been received from various quarters regarding applicability of the provisions of Section 194-I to cooling charges paid by the various customers to the owners of cold storages.
It has been represented that the cold storage owners provide a composite service, which involves preservation of essential food items including perishable goods at various temperatures suitable for specific food items for required periods and storage of goods being incidental to the activity of preservation. The cooling of goods is controlled through mechanical process. The customer brings its packages for preservation for a required period and takes away its packages after paying cooling charges. The customer does not hire the building, plant/machinery etc. in any manner and does not become a tenant of any kind.
The main function of the cold storage is to preserve perishable goods by means of a mechanical process, and storage of such goods is only incidental in nature. The customer is also not given any right to use any demarcated space/place or the machinery of the cold store and thus does not become a tenant. Therefore, the provision of 194-I is not applicable to the cooling charges paid by the customers of the cold storage.
However, since the arrangement between the customers and cold storage owners are basically contractual in nature, the provision of section 194-C will be applicable to the amounts paid as cooling charges by the customers of the cold storage.