Tan

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Dipak D Diwakar

Dipak D Diwakar (Querist)
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14 March 2015 Applicability of TAN and is there any amount compulsory to cross applicability

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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14 March 2015 There is no such limit. If the assessee is required to deduct TDS then TAN should be applied for.

Individual and HUF are required to deduct TDS if Tax Audit was applicable in the previous Financial Year.

All other entities are required to deduct TDS irrespective of Tax Audit.