Tan no

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 February 2012 can a company hold two TAN no. one of its head office like mumbai and another office is chennai. and also file return through separate TAN no. if i use only chennai TAN no then any difficulties ? Plz suggest?
Thanks

Yogesh Agarwal

Yogesh Agarwal (Expert)
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14 February 2012 Yes a company can hold two TAN with respective jurisdiction....

Querist : Anonymous

Querist : Anonymous (Querist)

15 February 2012 plz suggest, If i using one tan no in statement (tds return) then other tan no is filed with nil statement. or not using other tan no.
Thanks

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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26 July 2025 Yes, your understanding is on the right track. Here's how this works in detail:

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### ✅ **Can a company hold two TANs?**

Yes, **a company can hold multiple TANs** — one for each branch or division — **provided each TAN is used for TDS compliance in that respective jurisdiction** (like Mumbai, Chennai, etc.).

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### 🔹 **What if you use only one TAN (e.g., Chennai TAN)?**

If you decide to **use only Chennai TAN**:

* You must ensure that **all TDS deductions** (from Mumbai, Chennai, etc.) are:

* **Deposited under Chennai TAN**
* **Reported in TDS returns filed using Chennai TAN**
* In that case, **Mumbai TAN** becomes inactive or unused.

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### 🔸 **Do you have to file a NIL return for unused TAN (Mumbai TAN)?**

Technically, **you are not required to file a NIL return** for the unused TAN **unless**:

* You have **previously filed returns** using that TAN (i.e., continuity is expected), or
* The **TDS CPC/TRACES portal** prompts you to file NIL return to avoid notices.

> ✅ **Best Practice**:
> If Mumbai TAN was previously used, file **a NIL return for that quarter/year** to avoid mismatch notices or demand from TRACES.

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### 🔍 Summary:

| Situation | Action Required |
| --------------------------- | ------------------------------------------- |
| Two TANs (Mumbai & Chennai) | Allowed, but must be used jurisdiction-wise |
| Using only Chennai TAN | OK, but ensure all TDS is handled via it |
| Previously used Mumbai TAN | File NIL return to close loop |
| Never used Mumbai TAN | Can be left idle — no need for NIL return |

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Let me know if you’d like:

* A **sample NIL return**
* A letter format for **TAN surrender** (if you no longer wish to use one TAN)
* Help with **merging or consolidating** TAN-based compliance

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