TAN/TCS Issue.

Hi there,

In your case, since your registered office is in Delhi and your branch in Mumbai is where actual sales/purchase happen, here’s how TAN and TCS deduction works:

1. Single TAN for Company:
   TAN is generally allotted for the entire entity based on the location of the registered office. So, if you already have a TAN issued for your Delhi registered office, you do not need to apply for a separate TAN for the Mumbai branch.

2. Deducting TCS on Delhi TAN:
   You can deduct TCS under the Delhi TAN even if the transactions happen in Mumbai, as TAN is linked to the entity, not branch-wise.

3. Filing TCS Returns:
   While filing TCS returns, ensure that the correct branch address and deductee details are mentioned as per the place of transaction (Mumbai). But TAN will remain the Delhi TAN.

4. If Done Incorrectly:
   Since you have been deducting TCS on the Delhi TAN, you are on the right track and don’t need to change anything now. Just continue filing returns under this TAN.

5. Exception – Separate TAN Required:
   Only if you have multiple entities or separate PANs, each entity needs its own TAN. Branches of the same company do not need separate TANs.

Summary: You do not need a new TAN for Mumbai branch. Deduct TCS using Delhi TAN and continue filing returns accordingly.