Separate TANs for branches permitted when branch identity or responsible person's designation is specified in application. Branches of companies or banks may be allotted separate TANs if the allotment application clearly identifies the branch by name and location or by the designation of the person responsible for deducting or collecting tax, as applicable.
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.
Separate TANs for branches permitted when branch identity or responsible person's designation is specified in application.
Branches of companies or banks may be allotted separate TANs if the allotment application clearly identifies the branch by name and location or by the designation of the person responsible for deducting or collecting tax, as applicable.
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