The terms TAN and PAN stand for Tax Deduction Account Number and Permanent Account Number, respectively. The person who is in charge of withholding taxes, or the deductor, must get a TAN. One must provide their TAN in all paperwork related to TDS and in any communication with the Income-tax Department regarding TDS.
PAN cannot be used for TAN, hence, the deductor has to obtain TAN, even if he holds PAN.
However, in the case of TDS on the purchase of land and building (as per section 194-IA), the deductor is not required to obtain TAN and can use PAN for remitting the TDS.
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