Aditya (Student CA Final ) (136 Points)
06 June 2013A company has two places of business registered with Sales Tax department.
The company has tan no. for main place of business.
The additional place of business comes under territorial jurisdiction of another IT office. Is it necessary to acquire tan no. for this additional place?
Ruchi
(CA)
(277 Points)
Replied 06 June 2013
According to me..if books of accounts of other place of business is also maintained at main place of business and no seperate books of accounts are maintained for additional place of business then no need to apply for seperate tan no.
Deepak Gupta
(CA Student)
(15922 Points)
Replied 06 June 2013
| Originally posted by : Aditya | ||
 |
A company has two places of business registered with Sales Tax department. The company has tan no. for main place of business. The additional place of business comes under territorial jurisdiction of another IT office. Is it necessary to acquire tan no. for this additional place? |
 |
Earlier, if you applied for TAN for the company as a whole by filling out column 1(c) of Form 49B, then no need to apply separately for another branch/division.
.
If you applied for separate TAN earlier by filling out column 1(d) of Form 49B, then apply once again for the other branch/division as well.
Aditya
(Student CA Final )
(136 Points)
Replied 06 June 2013
If some company registered under 1(d) , is it possible to change later to 1(c)?
Deepak Gupta
(CA Student)
(15922 Points)
Replied 06 June 2013
TAN change request can be made for 'change of category of the applicant' only if category is wrongly mentioned in the Income Tax Department TAN database.
.
For example if ABC Ltd. is categorized as 'Firm' in ITD TAN database the category can be changed to 'Company' which is the correct category.
CAclubindia
