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Anwar Shaikh (Querist)

04 April 2014 Dear Experts,

Suppose one company "D" earlier had registered office in Delhi, in June 2013 it shifted its office from Delhi to Pune. and in Pune it obtained new TAN number.

Accordingly from July onwards company has paid TDS on salary on new TAN number.

Now while filing annexure-II, in 4th quarter, Can we take full years TDS as tax deducted OR only Qtr 2,3,4 ??

Do company is required to file two separate 4th quarter's return ??

How to file 4th quarter's Annexure-II, in this case. (Employees should not face refund problem)

chetan soni

chetan soni (Expert)

04 April 2014 You Should not have applied for new TAN in pune. There is change in the address of company the company is still exist. PAN & TAN allotted once becomes your lifetime accpunt numbers with income. You can only change the address/name and other details for the same PAN/TAN.

Now in your case you can not have one consolidated Form 16 for your employees and also at the same time you can not file the return for Qtr 2,3,4 in old TAN because there is no TDS payment against that TAN.

Anwar Shaikh

Anwar Shaikh (Querist)

07 April 2014 Dear Sir, earlier I applied for change of address for TAN, But ITD rejected my application saying that State changed so apply for new TAN.

We already filed Qtr 2,3 return in New TAN also payment done in new TAN

My query is for forth quarter annexure-II, shall I include TDS paid in first quarter or not.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

26 July 2025 This is a nuanced but common scenario when a **company relocates to a different state** and ends up with **two TANs for the same PAN**.

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### ✅ Summary of Your Case:

* Company "D" moved from **Delhi to Pune**.
* New TAN obtained in Pune, and TDS from **Q2 onward is paid under new TAN**.
* TDS for **Q1 was paid under old (Delhi) TAN**.
* You are now filing **Q4 return** (which includes **Annexure-II** for salary details).

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### ❓ Your Question:

> Can I show full year's salary TDS in Q4 Annexure-II under the new TAN? Or do I need two separate returns?

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### ✅ Answer:

**You MUST file two separate Q4 returns** (Form 24Q) — **one for each TAN**:

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### 🔹 1. **Old TAN (Delhi):**

* File Q4 return under **old TAN**.
* Include only **Q1 TDS payments and salary details**.
* In Annexure-II, include **only those employees for whom salary/TDS was paid under old TAN** (usually only for Q1).

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### 🔹 2. **New TAN (Pune):**

* File Q4 return under **new TAN**.
* Include salary and TDS details for **Q2, Q3, and Q4**.
* In Annexure-II of this return, include employees whose TDS was deposited through **new TAN**.

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### ❗ Important:

* **Do not combine** TDS from both TANs into one return.
* Each TAN is treated independently in the TDS return system (TRACES).
* Employees **can get consolidated Form 16** if you merge the details manually, but **TRACES will not generate it for both TANs combined**.
* While filing **ITR**, employees may see **two separate Form 26AS entries**, which is fine as long as PAN and TDS match correctly.

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### ✅ Next Steps:

1. File **Q4 under both TANs**.
2. Make sure **Annexure-II in each Q4 return** reflects only the salary and TDS under that TAN.
3. Mention **full PAN** and **correct break-up** to ensure employees don’t face refund/reconciliation issues.

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Let me know if you need sample formats for how to prepare Form 24Q for both TANs.

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