26 June 2013
The assesse has 2 branches in same state but different jurisdiction . the assesse is filing the tds return through one tan no only , is it required to apply for new tan no in different jurisdiction ? for eg. they have regd. office in Mumbai and factory in Thane region whether it is mandatory to have two TAN no.
26 June 2013
It is optional. To make it convenient the deductor may apply for another tan. Jurisdiction doesn't matter when the assessee is the same person. .