Tan number applicabilty

dear sir/madam please defined in brief about Tan number applicability & who deduct Tds
Replies (2)
If previous financial year you are covered under tax audit AND Current year you are to do aby payment beyond a threshold on which tds provision apply eg commission , rent , salary , labour charges etc , then apply for TDCAN .i.e apply for tax deduction and collection account number.
thank-you sir

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