25 March 2015
In Sole Proprietorship Individual TAN and Firm TAN is not different. They are same just like Individual PAN is used for filing Income Tax Return of the Proprietorship Firm. Individual and his firm has same legal entity.
Individual is required to deduct TDS if in the previous Financial Year his file was subject to Tax Audit u/s 44AB.
Say Tax Audit was applicable in FY 2014-15 then Individual is required to deduct TDS from FY 2015-16.