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Sec 44ada and tan applicability

TDS 265 views 4 replies

Dear All,

Just wanted to know whether obtaining TAN is mandatory for a person who is -

liable for Tax audit on the basis of Gross receipts but claiming sec. 44ADA to tax its income and hence not required get tax audit done

Replies (4)

Not Mandatory

it's not mandatory

Thank you for your replies. But I already have a TAN now. I wished to be on safe side.

However since I was never required to obtain a TAN., is it mandatory now to deduct tds on payments and file tds returns-  ; or i can just have the TAN allotted to me

Or i should necessarily surrender my TAN.

no need to deductable . if you're deducted then you need to comply with all aspects


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