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            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.

            <h1>Companies and banks can assign separate TANs to branches; applications must specify branch details or responsible person's designation.</h1> Branches of companies or banks can have separate Tax Deduction and Collection Account Numbers (TANs). The application for a TAN must clearly specify the branch's name and location or the designation of the person responsible for tax deduction or collection, as applicable.

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