My friend would like to start a new venture as a proprietor. He wants to make the payment to Contractor. For his business, his PAN will be treated as PAN for his business too. I would like to guide him on how he needs to apply for TAN? Please guide me. How he needs to apply PAN? On which basis he needs to apply for TAN?
From next year he needs to deduct the TDS right? Even if he is not under complusory tax audit?
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