No. PAN should never be quoted in the field where TAN is required to be quoted. The purposes for which PAN and TAN are allotted are different.

TAN is a unique identification number which is allotted to persons who are deducting or collecting tax at source (TDS) on behalf of the Income Tax Department. For example: 

  1. Employers who deduct TDS on salary payments to employees,

  2. Companies/ LLPs who deduct TDS on professional payments made to individuals and other entities,

  3. Individuals who deduct TDS on payments made to NRIs. 

Whereas PAN is a unique number allotted to a taxpayer like individuals, companies, etc. for their own direct tax liabilities.