Tan applicable procedure for individuals

1. Not based on turnover criteria. If liable to deduct tax under any provision, TAN must be applied for. (However in case of  payments made under sec. 194A, 194C, 194H, 194I and 194J in respect of  individual and HUF, only if it was liable to tax audit in previous year)

2. For properietor, you can have different TAN for multiple businesses. (In case an Individual/HUF wants to obtain separate TANs for different businesses being run by him/her/it, 1(f) category in filling form 49B, will be applicable. The name of the concern should be filled in the field for Name/Location of Branch.)