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section 197- tan mandatory or not
I am seeking a nil deduction certificate for a client who purchased a property from NRI...even though the client i.e. the buyer will not have to deduct TDS, is obtaining TAN still necessary or he is not required to obtain TAN as he is not liable to deduct tax?
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If Nill TDS deduction cerificate obtained by seller, no need to obtain TAN.....
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