Tax deduction obligation under VAT: apply for TAN to register as a deductor and supply prescribed particulars. Persons liable to deduct tax must apply for allotment of a Tax Deduction Account Number using Form DVAT 44 when no TAN has been allotted; the form requires the deductor's name, any existing TIN, full address and contact details, date of first deduction, authorized signatory particulars, and a signed verification declaring the information to be true for administrative registration and compliance purposes.