No. Quoting of TAN is mandatory in all TDS/TCS/Annual Information returns, whether filed in paper or electronic format. The return, whether in paper or electronic format, will not be received in case the correct TAN is not quoted. 

However, TAN is not required in the following 3 TDS Returns: 

  • Form 26QB: TDS on sale of property by one resident individual to another
  • Form 26QC: TDS on Payment of Rent by one resident individual to another
  • Form 26QD: TDS on Payment to Resident Contractors and Professionals