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    <title>In case of multiple DDOs, should all of them apply for TAN?</title>
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    <description>Each separate drawing and disbursing officer or deductor must apply for a TAN; the application must clearly state the division name, branch name and location, or the designation of the person responsible for deducting or collecting tax, as applicable, so the TAN can be allotted and linked to the correct deducting/collecting unit.</description>
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