15 July 2021
Dear Sir/Madam, Pvt Ltd Company is registered in Gujarat (service provider) & having TAN no. recently company opened new office in Mumbai & registered with GST. Now the query is whether company needs to obtain NEW TAN with mumbai address or can deduct & deposit TDS with Gujarat TAN No ? kindly advice Thanks
15 July 2021
There is an option to have separate TAN for another branch of same company. But it's not compulsory. Hence you can also opt to continue deducting tax from same TAN of Gujarat. If the person responsible for deducting tax are different for both the branches then in such case it's better to opt for separate TAN from accountability perspective.