TAN NO APPLY OR NOT

No, TAN no. not required till your turnover crosses 1 Cr. in any FY.

If your business entity coming under tax audit & if you filled your return under tax audit then you can apply for tan till not cumpolsary.

Your turnover doesn't cross the threshold limit for tax audit but if you still want to do you can.

What was your turnover in FY 2023-24?

No. But why the accounts were audited?

Under which section?

It means your books of accounts were audited u/s. 44AB(e) IT act.

Even if your business is in a loss, you need a TAN if you are required to deduct TDS on payments like salaries or contractor fees. It’s not about your profit or loss but about compliance with tax regulations. Consider consulting a tax advisor for specifics.