17 August 2010
IS TAN NUMBER IS NECESSARY FOR BRANCH/DIVISION OFFICE? IF YES, PLEASE TELL ME HOW TO OBTAIN TAN AND HOW TO FILE TDS RETURN BY BRANCH /DIVISION OFFICE.
17 August 2010
Its optional for Branch/Division to obtain TAN separately. For obtaining TAN, application in Form 49B is required to be submitted (no enclosures mandatory).
All payments attractingg TDS at Branch / Division level shall be incorporated in TDS return, like amount of payment, amount of TDS, date of deposit, etc, info.
17 August 2010
yes agreed, if branch/division is paying any salary and other contract, rent,brokerage,commission etc. and if branch/division liable to deduct tds on salary or other than salary then they have to apply for tan immediately.