TAN Registration is required for all entities responsible for deducting or collecting tax at source (TDS) in India. Issued by the Income Tax Department, the Tax Deduction and Collection Account Number (TAN) is a 10-digit alphanumeric code necessary for businesses and employers to comply with TDS provisions. TAN registration is mandatory for filing TDS returns, issuing TDS certificates, and processing refunds. Non-compliance or failure to quote TAN can lead to penalties. The process for obtaining TAN is simple and can be completed online through the NSDL portal. It ensures proper tax collection and helps streamline the tax deduction process, ensuring that taxes are collected efficiently and transparently.