TAN
This query is : Resolved
06 April 2010
ONE OF MY CLIENT (PVT LTD COMPANY) IS HAVING BRANCHES IN ALL OVER INDIA
HE HAS TO APPLY FOR THE TAN.
SHOULD HE TAKE ONLY ONE TAN FOR ALL OVER INDIA OR VARIOUS TAN.
KINDLY ADVISE
SUBHASH SHARMA
ADVOCATE
HE HAS TO APPLY FOR THE TAN.
SHOULD HE TAKE ONLY ONE TAN FOR ALL OVER INDIA OR VARIOUS TAN.
KINDLY ADVISE
SUBHASH SHARMA
ADVOCATE
06 April 2010
ONLY ONE TAN.
06 April 2010
You can have the one TAN for the whole company
or
Alternatively you can also have the different TAN for different branches/division. If the responsible person for deduction of tds is different in different location, then you can apply for different TAN for difference branches/divisions.
or
Alternatively you can also have the different TAN for different branches/division. If the responsible person for deduction of tds is different in different location, then you can apply for different TAN for difference branches/divisions.
06 April 2010
WHEN TWO OR MORE TAN CAN BE OBTAIN FOR A SINGLE COMPANY HAVING MORE THAN ONE BRANCHES IN INDIA AND IN WHAT CONDITION.
KINDLY SUGGEST
SUBHASH SHARMA
KINDLY SUGGEST
SUBHASH SHARMA
26 July 2025
Here’s a clear explanation for your query on TAN for companies with multiple branches:
---
### How Many TANs Should a Company Have?
* **One TAN for Entire Company:**
* Generally, a company (including Pvt Ltd) **can operate with a single TAN** for all its branches across India.
* This simplifies TDS compliance and returns filing.
* **Multiple TANs for Different Branches:**
* You **can apply for multiple TANs** if different branches/divisions have **different responsible persons** for TDS deduction and compliance.
* For example, if Branch A handles TDS deduction separately from Branch B with different accounts teams or legal entities within the same company.
* This is allowed and often useful for large companies with decentralized operations.
---
### When Should Multiple TANs Be Taken?
1. **Different Responsible Persons:**
* Each TAN is linked to a responsible person.
* If branches have different responsible persons for TDS deduction, they **should apply for separate TANs**.
2. **Separate Legal Entities:**
* If branches are distinct legal entities or separate companies, then each must have its own TAN.
3. **Operational Convenience:**
* Sometimes companies prefer separate TANs for ease of accounting and compliance at each location.
---
### Summary:
| Condition | Number of TANs |
| ------------------------------------------ | --------------------------------- |
| Single responsible person for all branches | **One TAN** |
| Different responsible persons per branch | **Multiple TANs, one per branch** |
| Different legal entities/companies | **Separate TANs for each entity** |
---
If your client wants to maintain a single TAN, that is fully permissible unless branches have different TDS responsible persons.
---
Need help with the TAN application process or required documents?
---
### How Many TANs Should a Company Have?
* **One TAN for Entire Company:**
* Generally, a company (including Pvt Ltd) **can operate with a single TAN** for all its branches across India.
* This simplifies TDS compliance and returns filing.
* **Multiple TANs for Different Branches:**
* You **can apply for multiple TANs** if different branches/divisions have **different responsible persons** for TDS deduction and compliance.
* For example, if Branch A handles TDS deduction separately from Branch B with different accounts teams or legal entities within the same company.
* This is allowed and often useful for large companies with decentralized operations.
---
### When Should Multiple TANs Be Taken?
1. **Different Responsible Persons:**
* Each TAN is linked to a responsible person.
* If branches have different responsible persons for TDS deduction, they **should apply for separate TANs**.
2. **Separate Legal Entities:**
* If branches are distinct legal entities or separate companies, then each must have its own TAN.
3. **Operational Convenience:**
* Sometimes companies prefer separate TANs for ease of accounting and compliance at each location.
---
### Summary:
| Condition | Number of TANs |
| ------------------------------------------ | --------------------------------- |
| Single responsible person for all branches | **One TAN** |
| Different responsible persons per branch | **Multiple TANs, one per branch** |
| Different legal entities/companies | **Separate TANs for each entity** |
---
If your client wants to maintain a single TAN, that is fully permissible unless branches have different TDS responsible persons.
---
Need help with the TAN application process or required documents?
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