query

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does tan number require for new start up business?
Replies (4)

TAN is not compulsory unless you are liable to deduct tax 

thank u
TAX DEDUCTION AND COLLECTION ACCOUNT NO ( TDCAN) is required for deduction and collection of tax as per section 51 and 52 of the CGST Act, 2017
and,
is preferably applicable to Govt dept and E- commerce operator .

But, now the applicability of the above section is deactivated.
Agree with you sir


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