TAN (Tax Deduction and Collection Account Number) Registration is a mandatory process for entities that are required to deduct or collect tax at source as per the Income Tax Act of India. This includes employers, companies, firms, and other organizations that make payments like salaries, interest, or dividends, where tax needs to be deducted. TAN is a unique 10-digit alphanumeric number issued by the Income Tax Department, and it is essential for proper tax compliance.

The registration process involves submitting an application form (Form 49B) to the designated Income Tax Authority, along with necessary documents such as proof of identity and address. Once registered, the TAN must be quoted on all TDS (Tax Deducted at Source) returns and any payment made to the government regarding TDS.