WHO SHOULD APPLY FOR TAN NO

I WOULD LIKE TO KNOW THE CLARIFICATION FOR THE PROPRIETORSHIP. AS FOR WHO SHOULD APPLY FOR TAN NO ; BASED ON THE TURNOVER 

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Business-1 crore turnover for AY-2019-20 who don't opt for presumptive taxation

Profession-50lacs turnover " "

Others whose net profit is less than 8%.

In general , an entity liable for tax audit must Apply for TAN if any Tds deductible on salary, rent, contact, profession etc

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