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of <h1>PAN and TAN Explained: When PAN Can Substitute TAN for TDS Under Sections 194-IA, 194-IB, 194M, and 194S.</h1> PAN is the Permanent Account Number, while TAN is the Tax Deduction Account Number. TAN is required for those responsible for deducting tax (deductors) and must be quoted in TDS documents and correspondence with the Income-tax Department. PAN cannot substitute for TAN, except in specific cases like TDS on the purchase of land and building (section 194-IA), TDS on rent (section 194-IB), TDS on certain payments by individuals or HUFs (section 194M), and TDS on transfers of virtual digital assets (section 194S), where PAN can be used instead of TAN.
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