TAN related

This discussion clarifies the requirements for filing Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) returns. For TDS/TCS under the Income Tax Act, a TAN (Tax Deduction and Collection Account Number) is mandatory. Conversely, for TDS/TCS related to GST, a GSTIN (Goods and Services Tax Identification Number) is required. Essentially, the correct identification number is crucial for deducting and filing TDS/TCS under the respective tax regimes.