Registration under income tax

Sir,

One of the new contractor Mr A (i.e his first contract) got the contract for Rs. 80,00,000.00  He is a individual.

He gave a sub contract to other new Pvt limited Company - his sister concern -MR.B

so my query is whether Mr. 'A' has to register with Income tax department for TAN and under VAT for TIN

AND Secondly Mr. 'B' also has to register under both.

Please suggest

URGENT

Sushant