Any taxpayer who is required to deduct/collect tax at source(TDS/TCS) on behalf of the Income Tax Department needs to apply for TAN. It includes the following:  

  1. Employers who make Salary payments every month, 

  2. Deductors (Companies, LLPs) who make rental, professional fees, commission, etc. payments,  

  3. Individuals and other entities who make NRI payments.