Liability on TDS -Locationwise or companywise

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K hariharan (Querist)
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02 February 2008 Liability on Deducion and payment on TDS is based on Company or Location? One company having two manufacturing unit in different state unit 1 (Main unt) & Unit 2 sub unit. It is necessary to get two TAN in different location and payment also to the different state.
K Hariharan

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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03 February 2008 This question has already been answered Mr.Hariharan. TAN is generally on company basis. It is enough if you have only one TAN for your company. However should your branches located in different states have different persons responsible for deduction of tax while making payment/credit, you can have TAN based on location.