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<h1>Using Multiple TANs is Illegal, Permissible Only for Different Entity Branches or Divisions</h1> Duplicate TAN refers to a situation where the same individual or entity responsible for tax deduction or collection inadvertently obtains more than one Tax Deduction and Collection Account Number (TAN). Possessing or using multiple TANs is illegal. However, it is permissible for different branches or divisions of an entity to have separate TANs.