Tax Deduction Account Number or Tax Collection Account Number is a 10-digit alphanumeric number issued by the Income-tax Department (we will refer to it as TAN). TAN is to be obtained by all persons who are responsible for deducting tax at source (TDS) or who are required to collect tax at source (TCS).
Any individual or HUF [whose books of account are not required to be audited under section 44AB] is liable to deduct tax at prescribed rates while making payment of rent of any land or building or both to a resident person if amount of rent exceeds prescribed limit.