One of Company is having register office in Mumbai. 1st unit of Company is located at Pune. 2nd unit is located at Banglore and 3rd one is in Ranchi.
Now my query is if company wants to apply for TAN number. Is it like PAN number where company will get only 1 TAN number that will be applicable for all the units or company will have to apply for TAN unit wise???
04 January 2015
On this, no rule or guidelines is there and also there is prohibition to hold multiple TANs. It is upto you, If you have centralized accounting system single TAN would be sufficient, otherwise need to have multiple TANs for ease of compliance with TDS provisions