CA Sandeep bhatnagar


Pan-Tan Related Services

Tax Information Network (TIN), a repository of nationwide Tax related information, has been established by National Securities Depository Limited on behalf of the Income Tax Department of India (ITD). TIN is an initiative by ITD for the modernization of the current system for collection, processing, monitoring, and accounting of direct taxes using information technology.


TIN System TIN has three key sub-systems:

  • Electronic Return Acceptance and Consolidation System (ERACS)
    which consists of infrastructure for interface with the taxpayers (a nationwide network of TIN-Facilitation Centres i.e. TIN-FC) and a web-based utility for upload of electronic returns of Tax Deduction at Source (TDS) & Tax Collection at Source (TCS) and Annual Information Return (AIR) to the central system of TIN.
  • Online Tax Accounting System (OLTAS)
    for daily upload to the central system, the details of tax deposited in various tax collecting branches across the country.
  • Central PAN Ledger Generation System (CPLGS)
    which is the central system that consolidates for each PAN:
    details of tax deducted/collected on its behalf (TDS/TCS) which is obtained by matching the TDS/TCS returns submitted by the deductors/collectors with the tax deposit (challan) information from the banks; details of the tax deposited (advance tax/self-assessment tax) directly by the taxpayer with the bank;
  • Acceptance of TDS/TCS Returns;
  • Processing of new PAN and PAN change request applications;
  • Processing of new TAN and TAN change request applications;
  • Registration by a PAN holder for viewing its annual tax statement (Form 26AS);
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