What is CD/BIN record number for TAN registration
The CD (Correction Document) Record Number or BIN (Book Identification Number) record number is a unique reference used during TRACES portal registration and KYC validation for TDS.
Its requirement and definition depend on the type of entity:
1. CD Record Number
In the context of TDS/TAN registration on the TRACES portal, the CD Record Number refers to the serial number or position of a specific challan entry within a previously filed TDS statement.
- When it is required: It is mandatory only if the same challan is mentioned more than once in a particular TDS statement.
- Purpose: It helps the system uniquely identify which specific instance of a shared challan you are using for KYC authentication. If a challan is used only once in your return, this column is typically not mandatory.
- CD Record no. is mandatory if same Challan is mentioned more than one time in the statement
Note CD Record number is not mandatory. This column is required to be filled only when same challan is mentioned more
than once in statement
2. BIN (Book Identification Number)
The BIN is a 15-digit unique number used exclusively by Government Deductors who deposit tax through book adjustments instead of physical bank challans. [3, ]
- Composition: It consists of a 7-digit Receipt Number, a 5-digit DDO Serial Number, and the Date of filing (YYYYMMDD).
- Where to find it: It is generated after filing Form 24G and can be viewed or downloaded by the Accounts Officer (AIN holder) from the TIN-NSDL portal.
Summary for Registration
When you register a TAN on TRACES, you must complete a KYC step using details from a previously filed “Regular” (Original) statement. [12]
- Non-Government Deductors: Use CIN (Challan Identification Number) details (BSR Code, Date of Deposit, and Challan Serial Number).
- Government Deductors: Use BIN details (Receipt Number, DDO Serial Number, and Date of Deposit).