first we have to see the turnover limit of firm or employer it is above tax audit limit then only employer have to get TAN number and then can only he/she can issue form no 16 to employees.
does that mean an employer who pays his employees above the maximum amount not chargeable to tax but not covered under tax audit limit does not need to deduct tds ???
Without TAN number no one can Deduct tax from salary or any other income because if any one deducted tax then he has to Deposit the amount in following month at 7th through TAN number. and after that issue TDS certificate Under His TAN so without TAN no one can Issue form 16