Who must apply for tan?

CAn Any One tell me who Must apply for TAN?? When can a firm apply for TAN?

Replies (3)

Any person who is liable to deduct tax must get the TAN

All those persons who are required to deduct tax at source or collect tax at source on behalf of Income Tax Department are required to apply for TAN
 

But who is lible to deduct tax at source??

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