TAN for properitor firm

Tan is required only when you are liable to deduct any TDS over the payments made to your creditors, salary paid etc.. It can be applied whenever required. You need not apply if not applicable in the beginning. Its not based on any turnover limit.

For individual and HUF, the requirement of deducting tax arises only if the total sales, gross receipts or turnover from the business or profession carried on by him exceeds INR 1 crore in case of business or INR 50 lakh in case of profession during the financial year immediately preceding the financial year in which the payment on which tax is deductible. For e.g., In FY 2021-22, an individual is paying INR 100,000 towards professional fees. The said individual (i.e. payer) will required to deduct tax from the payment provided his (i.e. payer) total sales, gross receipts or turnover from the business or profession exceeds INR 1 crore /  INR 50 lakhs (as the case may be) in FY 2020-21. In such an event, he should be required to obtain TAN