Whether assessee is required to obtain Tax Deduction or Collection Number (TAN) in case tax is to be deducted under section 194-IB?

Whether assessee is required to obtain Tax Deduction or Collection Number (TAN) in case tax is to be deducted under section 194-IB? https://www.taxtmi.com/manuals?id=3210 There is no obligation to apply for or obtain a Tax Deduction or Collection Account Number (TAN) when deducting tax under section 194-IB; the deductor may use the Permanent Account Number (PAN) in place of TAN for making the deduction. en-us Tue, 28 Nov 2023 11:37:00 +0530 Tue, 28 Nov 2023 11:50:00 +0530 TaxTMI RSS Generator Whether assessee is required to obtain Tax Deduction or Collection Number (TAN) in case tax is to be deducted under section 194-IB? https://www.taxtmi.com/manuals?id=3210 There is no obligation to apply for or obtain a Tax Deduction or Collection Account Number (TAN) when deducting tax under section 194-IB; the deductor may use the Permanent Account Number (PAN) in place of TAN for making the deduction. Manuals Income Tax Tue, 28 Nov 2023 11:37:00 +0530 https://www.taxtmi.com/manuals?id=3210