TAN Number for two proprietorship firm

This discussion addresses whether two separate sole proprietorship firms, A and B, need to deduct Tax Deducted at Source (TDS) on professional fees paid to a third firm, C. The key question is whether a separate Tax Deduction and Collection Account Number (TAN) is required for each proprietorship. The consensus suggests that while a TAN might not be mandatory, it is advisable, and PAN is essential for TDS compliance.