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Tan number

Onkar Johar (Consultant) (111 Points)

19 March 2016

Dear All

A company having braches located at different locations has to apply for separate TAN Numbers or a Single number of Head office is sufficient?

Branch Wise billing is done for the sale made to ultimate purchaser.

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2 Replies

Megha Choudhary (Management Trainee) (541 Points)
Replied 19 March 2016

Taxpayer cannot hold more than one TAN It is illegal to possess or use more than one TAN. Different branches/ divisions of an entity may, however, have separate TAN.

In case more than one TAN have been allotted, then the TAN which is being used regularly should be continued and the other TAN(s) should immediately be surrendered for cancellation using “Form for changes or correction in TAN” which can be downloaded from NSDL-TIN website or may be procured from TIN-FC.

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Amit Kanunga (Article Assistant and Post Gradute) (644 Points)
Replied 19 March 2016

Only one TAN is allotted per entity. It is illegal to apply and have possession of duplicate or more than one TAN. However, an umbrella entity can have different TAN for its different branches or divisions in different cities. In case, you have been allotted a duplicate TAN, it should be immediately surrendered to TIN for cancellation, using the changes/correction form.