TAN number applicability

EVERY PERSON LIABLE TO DEDUCT TAX OR TO COLLECT SOURCE HAS TO OBTAIN TAN NUMBER

Further, a person required to deduct tax under section 194-IB shall not be required to obtain tax deduction account number (TAN). As per section 194-IB (as inserted by Finance Act, 2017), any individual or HUF [whose books of account are not required to be audited under section 44AB] is liable to deduct tax at the rate of 5% while making payment of rent of any land or building or both to a resident person if amount of rent exceedsRs. 50,000 for a month or part of a month

a person liable to audit under section 44 AB has to deduct tax and to obtain tan number