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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>Duplicate TAN prohibits possessing or using multiple TANs, while permitting separate TANs for distinct branches or divisions.</h1> Duplicate TAN denotes issuance of more than one Tax Deduction and Collection Account Number to the same person responsible for deducting or collecting tax. Possessing or using multiple TANs is prohibited, while different branches or divisions of an entity may obtain separate TANs for distinct operations.

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