Company PAN & TAN After Incorporation: What Arrives, When, and What to Do Next
Founders usually expect the Certificate of Incorporation to be the big moment - the PDF that finally makes the company real. What actually lands in the inbox alongside it, just as important and far less discussed, are two more documents: the company's PAN and TAN. Without them, you can't open a bank account, can't deduct TDS on a vendor payment, and technically can't even accept the founding investment you incorporated the company to raise.
Most people don't think about PAN and TAN until they're sitting in a bank branch being asked for one. This guide covers what actually happens after SPICe+ approval, how to get your hands on both documents, and the handful of things that go wrong often enough to be worth knowing in advance.
If you're earlier in the process and haven't incorporated yet, our Private Limited Company registration guide covers the full SPICe+ process end to end - name reservation, DIN, DSC, and the incorporation filing itself. This one picks up from the moment that filing is approved.
Quick Answer
A company's PAN and TAN are issued automatically the moment the Registrar of Companies approves the SPICe+ incorporation filing - there's no separate application. Both arrive by email as password-protected PDFs, typically within a few days of the Certificate of Incorporation itself, sent from the Protean (formerly NSDL) system. Physical PAN cards aren't issued by default; the e-PAN PDF is legally valid on its own and is what most banks and vendors will ask for. You need both documents before you can open a current bank account or deduct TDS on any payment.
PAN and TAN Aren't Separate Applications Anymore
Before 2017, incorporating a company and getting its PAN were two different processes handled through two different forms. Since the SPICe+ system was introduced, that's no longer true - Part B of the SPICe+ form bundles company incorporation together with PAN, TAN, GST (through AGILE-PRO-S), EPFO, and ESIC applications into a single filing. You don't fill out Form 49A for PAN or Form 49B for TAN separately; both riding on the same incorporation application is what makes SPICe+ meaningfully faster than the older process it replaced.
This matters because it changes what "waiting for PAN" actually means. You're not waiting on the Income Tax Department to process a standalone application after incorporation - you're waiting on the same SPICe+ approval that gives you the Certificate of Incorporation, and PAN and TAN come out the other side of that approval automatically.
What Arrives, and Where to Find It
Once the Registrar of Companies approves your SPICe+ filing, the Income Tax Department generates the company's PAN and TAN and the Certificate of Incorporation is issued with the PAN printed directly on it. Separately, an email arrives at the company's registered email address - the sender typically shows as a Protean/NSDL address - carrying the Certificate of Incorporation, the e-PAN, and the e-TAN as password-protected PDF attachments.
Both are soft copies. A physical PAN card isn't sent out by default the way it used to be for individuals; the e-PAN PDF is a complete, legally valid document on its own, and it's what you'll actually use for the bank account opening, vendor onboarding, and every other place a company PAN gets asked for. If you specifically want a printed card, that's a separate request you can raise later - most companies never bother, because nobody asks for the physical card anymore.
The password for these PDFs isn't your choice - it's a fixed format tied to the company's own details (commonly a combination of the date of incorporation and PAN, in a specific case-sensitive pattern), and it differs slightly between the PAN and TAN files. If the email doesn't open on the first attempt, check the exact password format specified in the email itself before assuming something's wrong - a mistyped case or an extra space is the most common reason it fails.
PAN vs TAN - They Do Different Jobs
PAN (Permanent Account Number) is the company's tax identity - a 10-character alphanumeric code used for income tax filing, bank account opening, and virtually every financial transaction the company enters into. A company's PAN card looks slightly different from an individual's: no photograph, no father's name, just the company name, the PAN, and the date of incorporation.
TAN (Tax Deduction and Collection Account Number) is a separate 10-character code specifically for companies that deduct or collect tax at source - salary TDS, vendor payment TDS, rent TDS, and similar. Every private limited company needs one from day one, because even a small company paying a consultant above the TDS threshold, or paying its first employee a salary, is required to deduct tax before that payment goes out. TAN is what gets quoted on TDS returns (Form 24Q, 26Q, 27Q) and on the TDS certificates (Form 16, Form 16A) the company eventually issues.
The two aren't interchangeable, and you need both from the start - PAN alone doesn't let you deduct or deposit TDS, and TAN alone doesn't let you file the company's income tax return.
Timeline - How Long This Actually Takes
For companies incorporated through SPICe+, PAN and TAN typically arrive within 7-10 working days of the Certificate of Incorporation, sent to the registered email as part of the same approval batch. In practice this usually happens faster than the incorporation certificate itself takes to process, since PAN allotment is largely automated once the ROC signs off. Delays beyond that window are usually tied to a specific hold-up in the underlying incorporation filing - a name or address mismatch, a pending resubmission - rather than to PAN and TAN processing on their own.
If your company was registered before 2017 and never went through SPICe+, or if PAN wasn't applied for through the incorporation form for any reason, it isn't lost - you can apply separately through the Protean (NSDL) portal using Form 49A, selecting "Company" as the applicant category, though this route involves government fees that SPICe+ bundling doesn't.
Checking Your Application Status
If the email hasn't arrived within the expected window, don't wait indefinitely - check status directly. On the Protean PAN/TAN status tracking page, select the relevant application type and enter the acknowledgement number generated during the SPICe+ filing; status typically becomes visible starting 24 hours after submission. The Certificate of Incorporation itself, once issued, also carries the company's PAN printed on it - if you have that in hand but the e-PAN PDF hasn't arrived, the number is already available to you even before the formal document lands in your inbox.
What You Actually Need PAN and TAN For, Right Away
Opening the company's current bank account. Every bank requires the Certificate of Incorporation, company PAN, a board resolution authorising the account, and KYC documents for the authorised signatories. Without PAN in hand, this step simply doesn't happen - and without a current account, you can't receive the subscription money for the shares you allotted at incorporation.
Deducting TDS on your first vendor or salary payment. The moment the company pays a consultant, a contractor, or an employee above the relevant TDS threshold, it's legally required to deduct tax at source using its TAN and deposit it with the government. A company that's been operating for a few months without a TAN - because nobody checked whether it had arrived - ends up needing to deduct and deposit TDS retroactively, with interest, once the gap is noticed.
Filing GST returns, if registered. GST registration itself is tied to the company PAN - it's one of the reasons AGILE-PRO-S within SPICe+ bundles GST alongside PAN and TAN in the first place, so the GSTIN issued lines up correctly with the company's tax identity from day one.
Signing any contract that asks for tax identification. Larger clients, landlords, and vendors routinely ask for a company's PAN before finalising an agreement, purely for their own compliance and TDS purposes on payments to you.
Common Problems and How to Actually Fix Them
The company name on PAN doesn't exactly match the Certificate of Incorporation. This happens occasionally with abbreviations, punctuation, or spacing differences between what was filed and what the system generated. The fix is a PAN correction request through the Protean portal, using the Certificate of Incorporation as supporting proof - not a fresh PAN application, since a company is only ever allowed one PAN.
The registered office address on PAN is outdated after a later office change. PAN records don't update automatically when you file a change of registered office with the ROC - that's a separate correction request on the PAN side, submitted with the ROC's approval of the address change as supporting proof. Skipping this step is a common reason PAN-linked notices or communications go to an address the company no longer occupies.
PAN was allotted in the old company name before an approved name change. After the ROC issues a fresh Certificate of Incorporation reflecting the new name, the fresh certificate is used to file a PAN correction request - again, correcting the existing PAN, not applying for a new one.
The e-PAN or e-TAN email can't be found. Search the registered email inbox (and spam folder) for messages from the Protean/NSDL domain around the date the Certificate of Incorporation was issued. If it genuinely never arrived, the PAN number is still visible on the Certificate of Incorporation itself, and the acknowledgement number from the SPICe+ filing lets you check status and request a reprint through the Protean portal directly.
TAN wasn't applied for during incorporation, for whatever reason. It can be applied separately using Form 49B on the Protean portal - a company can't legally deduct TDS without one, so this isn't something to defer once a TDS-triggering payment is imminent.
Where This Fits With the Rest of Company Registration
PAN and TAN are two pieces of what you get out of a single SPICe+ filing - alongside the Certificate of Incorporation, DIN for your directors, and optionally GST, EPFO, and ESIC registration through the same form. If you're still working through incorporation itself, our Private Limited Company registration guide covers the complete SPICe+ process, documents, and timeline. Once PAN and TAN are in hand, the next practical steps - opening the current account, appointing your first auditor, filing INC-20A before commencing business - are covered in the same guide's post-registration checklist.
Stuck waiting on PAN or TAN, or found a mismatch you're not sure how to fix? Book a free consultation and one of our CS/CA team will take a look at your specific filing rather than a generic checklist.
Frequently Asked Questions
Do I need to apply separately for PAN and TAN after registering a company?
No, not if you incorporated through SPICe+. PAN and TAN are both generated automatically as part of the same incorporation approval and emailed to the company's registered email address - there's no separate Form 49A or 49B filing required.
How long does it take to receive a company's PAN and TAN after incorporation?
Typically within 7-10 working days of the Certificate of Incorporation being issued, sent by email as password-protected PDF attachments from the Protean (NSDL) system.
Will I receive a physical PAN card for my company?
Not by default. The e-PAN PDF is a legally valid, complete document on its own, and it's what banks and vendors will generally accept. A physical card can be requested separately if genuinely needed, but most companies never do.
What if my company's PAN shows the wrong name or address?
You file a correction request through the Protean portal using the correct supporting document - the Certificate of Incorporation for a name mismatch, or the ROC's approval for an address change - rather than applying for a new PAN, since a company can only hold one PAN at a time.
Can a company operate without a TAN if it isn't paying any TDS yet?
Technically yes, until the first payment that triggers a TDS obligation - a vendor payment, rent, or salary above the relevant threshold. Since most companies hit that point within their first few months, it's worth confirming your TAN has arrived and is on file before that first payment goes out, rather than discovering the gap afterward.