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Tan is need or not

This query is : Resolved 

08 September 2012 Dear sir,

if the client had not apply for TAN for the A.Y.2012-13. and his business is Tax audit case so he is able to submit B/s or not if yes what is the attract penalty he should pay?

Regards
Ramesha.m

09 September 2012 TAN is mandatory for such assessees who are liable to deduct TDS otherwise it has no link to any audit or submission of B/S



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