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Tax deductor and collector holding valid TAN can register and use the TAN based credentials to file Form 15CA but to fill form 15CA if no tax is been deducted it is still not mandatory for remitter to have TAN.
Link To Register on Income Tax E-Filing Website
https://incometaxindiaefiling.gov.in/e-Filing/Registration/RegistrationHome.html
Link to Download Revised updated utility of Form 15CA
https://incometaxindiaefiling.gov.in/efiling
INSTRUCTIONS TO USE FORM 15CA (Online and Offline)
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