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Who should avail TAN?

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(Querist)
04 September 2009 An individual not covered by section 44AA and 44AB of the income tax act, 1961. Is he required to obtain TAN or not?

He is engaged in business and has to make payments over RS. 20,000 & 50,000.

Please guide

Thanks in advance
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Nischint Kumar Somani

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Nischint Kumar Somani (Expert)
04 September 2009 no he is not required to deduct TDS
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CA CHINTAN AJMERA

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CA CHINTAN AJMERA (Expert)
04 September 2009 Agree with expert
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