The document discusses various tax-related identification numbers and concepts in India including the Permanent Account Number (PAN), Tax Deduction and Collection Account Number (TAN), Tax Information Network (TIN), and Service Tax. It provides details on what each number is, who requires it, how it is obtained and structured. Key locations and contact details for the organization are also listed at the top.

1. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
INTRODUCTION – PAN-TAN-
TIN & Service Tax
By
Parvathi.V

2. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Permanent account number
• Permanent Account Number (PAN) is a code that
acts as identification of Indians, especially those
who pay Income Tax.
• It is a unique, 10-character alpha-numeric
identifier, issued to all judicial entities identifiable
under the Indian Income Tax Act 1961.
• Number would be in the form of AAAPL1234C. It
is issued by the Indian Income Tax Department
under the supervision of the Central Board for
Direct Taxes (CBDT) and it also serves as an
important proof of identification.[1]
• .

3. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Cont…
• Like the Aadhaar Number and Driving License, it is
also issued to foreign nationals (such as investors)
subject to a valid visa and hence, it is not acceptable
as a proof of Indian citizenship.
• The PAN is mandatory for a majority of financial
transactions such as opening a bank account,
receiving taxable salary or professional fees, sale or
purchase of assets above specified limits etc;
especially high-value transactions.
• Income Tax Slab And Rate For Businesses
For Cooperative Society

4. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
• The primary purpose of the PAN is to bring a
universal identification to all financial
transactions and to prevent tax evasion by
keeping track of monetary transactions,
especially those of high-net-worth individuals
who can impact the economy.
• The PAN is unique to each individual and is valid
for the life time of the holder, throughout India.
An important point to note would be that once
issued, the PAN is not affected by a change of
address.
Cont…

5. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Structure and provisions - PAN
IT PAN card is issued under Section 139A of the Income Tax Act.
The PAN structure is as follows: AAAPL1234C: First five characters
are letters, next four numerals, last character letter.
The first three letters are sequence of alphabets from AAA to ZZZ
The fourth character informs about the type of holder of the card.
Each holder is uniquely defined as below:
A — Association of Persons (AOP)
B — Body of Individuals (BOI)
C — Company
F — Firm
G — Government
H — HUF (Hindu Undivided Family)
L — Local Authority
J — Artificial Judicial Person
P — Individual
T — AOP (Trust)

6. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Tax Deduction and Collection Account
Number
• TAN or Tax Deduction and Collection Account Number
is a 10 digit alpha numeric number required to be
obtained by all persons who are responsible for
deducting or collecting tax. It is compulsory to quote
TAN in TDS/TCS return (including any e-TDS/TCS
return), any TDS/TCS payment challan and TDS/TCS
certificates.
Who must apply for TAN?
• All those persons who are required to deduct tax at
source or collect tax at source on behalf of Income Tax
Department are required to apply for and obtain TAN.

7. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Why to apply for TAN?
The provisions of section 203A of the Income-tax Act
require all persons who deduct or collect tax at source to
apply for the allotment of a TAN. The section also makes it
mandatory for TAN to be quoted in all TDS/TCS returns, all
TDS/TCS payment challans and all TDS/TCS certificates to
be issued. Failure to apply for TAN or comply with any of
the other provisions of the section attracts a penalty of Rs.
10,000/-.
Who will allot TAN?
TAN is allotted by the Income Tax Department on the
basis of the application submitted to TIN Facilitation
Centres managed by NSDL. NSDL will intimate the TAN
which will be required to be mentioned in all future
correspondence relating to TDS/TCS.
Cont…

8. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
TIN stands for Tax-Payer
Identification Number
What is TIN number?
TIN stands for Tax-Payer Identification Number, is
unique number allotted by Commercial tax department
of respective State. It’s an eleven digit number to be
mentioned in all VAT transactions and correspondence.
TIN number is used to identify dealers registered under
VAT. First two digits of TIN indicate the issued state
code. However, Other 9 digit of TIN creation may differs
by state governments.
TIN is applied for both sales done within a state or
between two or more states. Tin is also being used to
identify dealers in the same way like PAN, to
identification of assesses under income tax act.

9. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Cont…
• Who Needs TIN number?
Tin number registration is must for Manufacture/Traders
/Exporters/Dealers. It comes to new registration under VAT
or Central sales tax will be allotted new TIN as registration
number. However, all state commercial tax department of
India has stipulation to provide new TIN to existing
Manufacture/Traders /Exporters/Dealers to replace their old
registration / CST number.
• So, there is no difference in VAT/CST/TIN because these days
only one number is needed for all type of sale you made. TIN
number is called VAT number when it used for intra state
sales. The same TIN number is being consider as CST number
when it requires.

10. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
TAX INFORMATION
NETWORK
• Tax Information Network (TIN) is an initiative by Income Tax
Department of India (ITD) for the modernization of the current
system for collection, processing, monitoring and accounting of
direct taxes using information technology. TIN is a repository of
nationwide Tax related information, and has been established by
NSDL e-Governance Infrastructure Limited on behalf of ITD.
• Services through TIN-FC
• Through its network of TIN-Facilitation centres all over the
country, TIN offers the following services:
• Acceptance of electronic and physical TDS/TCS Returns.
• Processing of new PAN and PAN change request applications.
• Processing of new TAN and TAN change request applications.
• Acceptance of Form 24G statement. etc

11. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
SERVICE TAX
• It is a tax levied on the transaction of certainIt is a tax levied on the transaction of certain Specified
Services, by the Central Government under the Finance, by the Central Government under the Finance
Act, 1994.Act, 1994.
• It is anIt is an Indirect Tax, which means that normally the, which means that normally the
service provider pays the tax and recovers the amountservice provider pays the tax and recovers the amount
from the recipient of taxable service.from the recipient of taxable service.
• Service Tax was introduced in 1994 vide Finance Act,Service Tax was introduced in 1994 vide Finance Act,
1994 with 3 SERVICES namely, Brokerage charged by1994 with 3 SERVICES namely, Brokerage charged by
stockbroker, Telephone services & premium onstockbroker, Telephone services & premium on
General Insurance Services.General Insurance Services.
• Applicable to whole of India except Jammu & Kashmir.Applicable to whole of India except Jammu & Kashmir.
• Today there are more than 100 services under sectionToday there are more than 100 services under section
65(105),65(105),

12. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Cont...
• 01/07/1994 to 28/02/2003 5% ; E Cess 0% ; S&HE Cess 0% (Effective
5%)
• 01/03/2004 to 09/09/2004 8% ; E Cess 0% ; S&HE Cess 0% (Effective
8%)
• 10/09/2004 to 17/04/2006 10% :E Cess 2% : S&HE Cess 0%
(Effective 10.2%)
• 18/04/2006 to 10/05/2007 12% ; E Cess 2% : S&HE Cess 0%
(Effective 12.24%)
• 11/05/2007 to 23/02/2009 12% ;E Cess 2% : S&HE Cess 1%
(Effective 12.36%)
• 24/02/2009 to 31/03/2012 10% ; E Cess 2% : S&HE Cess 1%
(Effective 10.3%)
• 01/04/2012 to 31/05/2014 12% ; E Cess 2% : S&HE Cess 1%
(Effective 12.36%)
• 01/06/2015 till date 14%

13. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Service Tax in some Special
cases:
• In case of an insurer, carrying on life insurance
business, in relation to the risk cover in life insurance
provided to a policy holder, shall have the option to
pay an amount calculated at the rate of 1% on the
gross amount of premium charged. This has not been
changed since 10-09-2004 when it was first introduced
(Service Tax Rules, 1994, Rule 6(7A) exceptions to the
above mentioned rate of 1% for insurer,

14. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Cont…
• Exception to this are:
(a) When the entire premium is paid by the policy holder and it is
only towards risk cover in life insurance; or
(b) When the part of the premium payable towards risk cover in
life insurance is shown separately in any of the documents issued
by the insurer to the policy holder
• 2. In case of the currency exchanged, rate of 0.25% has been
introduced w.e.f. 16-05¬-2008 for the transaction of sale or
purchase of foreign currency where no separate service charge is
mentioned for the provision of such service. (Service Tax Rules,
1994, Rule 6(7B)
3. In relation to works contract service the assessee shall have the
option to pay service tax at 4% of the gross amount charged for
the works contract on service provided or to be provided. (Rule
3(1), Works Contract (Composition Scheme for Payment of Service
Tax) Rules, 2007

15. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Abatement
In case of certain services, the benefit of abatementIn case of certain services, the benefit of abatement
(rebate) is allowed to the service provides. In such(rebate) is allowed to the service provides. In such
cases, the portion of revenue is exempted (abated)cases, the portion of revenue is exempted (abated)
while computing the assessable value.while computing the assessable value.
Example: If invoice for servicing is to be raised for Rs.If invoice for servicing is to be raised for Rs.
1000/- and abatement of 75% is available(then service tax1000/- and abatement of 75% is available(then service tax
will be imposed only on [1000 – 75% of 1000] Rs.will be imposed only on [1000 – 75% of 1000] Rs.
250/-250/-
• Goods transport agency -75% abated.
• Construction of residential services-67% abated.
• Banking services- 30%
• Rent a cab-60% etc.,

16. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Exemption Scheme for
Small Service Providers
Central Government, provides the basicCentral Government, provides the basic
exemption to the service providers whoseexemption to the service providers whose
aggregate value of taxable services provided inaggregate value of taxable services provided in
last financial year is less thanlast financial year is less than Rs. 9 Lacs.
Assessee should not charge the Service Tax ifAssessee should not charge the Service Tax if
he/she is claiming the benefit of exemption. Ifhe/she is claiming the benefit of exemption. If
charged by mistake the same should be refundedcharged by mistake the same should be refunded
to the service receiver.to the service receiver.

17. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
CONT…
• Who is liable to pay Service Tax?
(Sec.68 (1) of the Act) says that-the ‘Person’ who(Sec.68 (1) of the Act) says that-the ‘Person’ who
provides the taxable service is responsible forprovides the taxable service is responsible for
paying the Service Tax to the Government.paying the Service Tax to the Government.
Service tax RegistrationService tax Registration
• As per Section 69, every person liable to payAs per Section 69, every person liable to pay
service tax has to get themselves registeredservice tax has to get themselves registered
with service tax department.with service tax department.
• Any provider of taxable services whoseAny provider of taxable services whose
aggregate value of taxable service in a financialaggregate value of taxable service in a financial
year exceedsyear exceeds Rs. 9 lacs, has to get themselveshas to get themselves
registered.registered.

18. CHENNAI
3rd Floor, ‘Creative Enclave’,
148-150, Luz Church Road,
Mylapore,
Chennai - 600 004.
Tel: +91 - 44 - 2498 4821
BANGALORE
Suite 920, Level 9,
Raheja Towers,
26-27, M G Road,
Bangalore - 560 001.
Tel: +91 - 80 - 6546 2400
COIMBATORE
BB1, Park Avenue,
# 48, Race Course Road,
Coimbatore - 641018.
Tel: +91 - 422 – 6552921
EMAIL
info@altacit.com
WEBSITE
www.altacit.com
Thank YouThank You
tax what you
cannot see!