10 September 2020
Yes TAN is required for partnership firm for TDS remittance and for TDS return filing. TDS applicable for the firm when payment exceed threshold.
11 September 2020
Except Individuals and HUFs all other entities are required to comply to TDS provisions irrespective of their turnover and therefore partnership firm must have TAN if any payments made by it attract TDS. TAN is mandatory to deposit TDS / TCS and to file TDS returns.