Tax-deduction Account Number requirement: deductors must apply for and quote TAN in TDS documentation consistently. Persons responsible for tax deduction at source must apply for and quote a Tax-deduction Account Number (TAN) using the prescribed application; metropolitan TDS work is centralised to a single circle for uniform allotment. TAN structure comprises an employer letter and serial number, a check digit derived by remainder on division by seven (mapped to letters A-G), a letter indicating the nature of payment (specified codes for salary, interest, dividends, contractor payments, insurance commission, lottery winnings and other sums), and a station abbreviation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax-deduction Account Number requirement: deductors must apply for and quote TAN in TDS documentation consistently.
Persons responsible for tax deduction at source must apply for and quote a Tax-deduction Account Number (TAN) using the prescribed application; metropolitan TDS work is centralised to a single circle for uniform allotment. TAN structure comprises an employer letter and serial number, a check digit derived by remainder on division by seven (mapped to letters A-G), a letter indicating the nature of payment (specified codes for salary, interest, dividends, contractor payments, insurance commission, lottery winnings and other sums), and a station abbreviation.
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