09 June 2012
As per IT act sect. 192 to 195 if any company or other than company is laible to deduct TDS in that case it is required to TAN number for TDS deposit/return filing compliances etc.
Tax Deduction Account Number (TAN) is a unique 10 digit alphanumeric code allotted by the Income Tax Department to all those persons who are required to deduct tax at the source of income. It is mandatory to quote TAN on all TDS (Tax Deduction at Source) returns (including e-TDS return) or any TDS payment challan.