02 February 2008
TDS liability is based on company and will therefore have one TAN. But if the company has branches in different locations where persons responsible for payment are different, then the company may apply for TAN based on the branch location. Please note that it is choice and not compulsory. The company can centralise its payment and opt for one TAN.
02 February 2008
No TDS is not based on Location wise but if the such payment come under the perview of the sec 192/4/5 it has to be deducted, Alos the type of assessee has to be determined as rate fiffers due to surcharge. For TAN if it is centralised Payment only one TAN is enough which is normally seen.
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