TAN Number for two proprietorship firm

Amit Jain (Proprietor ) (518 Points)

27 April 2023  
If a person has two sole proprietorship firm namely A and B. A & B both are paying professional fees to a firm name C Rs. 25,000/- each.

Now my question is that whether A and B are required to deduct TDS on professional fees.

And if yes whether we have to apply for TAN separately for each firm