A business example
A company is preparing records for tax it has deducted from covered payments.
Taxpayer identity
Its PAN identifies the company as a taxpayer.
Deductor identity
Its TAN identifies it in the relevant deduction and collection process.
Reconciliation
Deposits, statements and certificates are checked against the correct deductor particulars.
What this shows
The two numbers are used for different purposes. Entering a valid number in the wrong field does not make the record correct.
What it is often confused with
PAN identifies a taxpayer; TAN serves a different deduction and collection purpose.
What to look at in your business
Check the identity used on deposits, statements and certificates.
Context and further reading
Income Tax Department: TAN details. This reference supports the terminology; use the linked guide for applicability and operative requirements.
Kosha.Services · Updated 2 October 2026