Applicability of TAN

[SPIROTECHHEATEXCHANGERS PVTLTD]

CAN A CO.HAVING MULTIPLE BRANCHES ALL OVER INDIA, HAVE MULTIPLE NO.OF TAN NUMBERS

[Guest]

Yes,each branch can have separate TAN no.The e-filing has to be done by each branch for the tax deducted and remitted by it.Infact,all banks,insurance companies are following this

[Guest]

I agree with Bhaskaran. Administratively, it is convenient for the company to file periodical returns & issue TDS certificates at their end.

AI Summary

TAN allocation: branches may obtain separate TANs, each required to e-file returns and remit TDS. Each branch of a company may obtain a separate TAN; each branch must e-file periodic returns for the tax it deducts and remits, and branch-level TANs facilitate issuance of TDS certificates and administrative convenience.