The tax shall be deducted if the rent paid or payable exceeds Rs. (2) section 194-IB provides for deduction of tax at source at the rate of 5% from payment of rent. (1) Section 194IA provides for deduction of tax at source from payment on transfer of certain immovable property other than agricultural land. However, a person required to deduct tax under section 194IA orsection 194-IB or section 194M can use PAN in place of TAN as such person is not required to obtain TAN. Every person liable to deduct tax at source or collect tax at source is required to obtain 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).įirst 4 digits of TAN are alphabets, the next 5 digits of TAN are numeric and last digit is an alphabet.įirst 3 alphabets of TAN represent the jurisdiction code, 4th alphabet is the initial of the name of the TAN holder who can be a company, firm, individual, etc. 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). Memoirs of Aaron Burr Davis, Matthew L 1836Article discusses about Meaning/Structure/Relevance of TAN, Persons liable to apply for TAN, Consequences of not quoting TAN, Procedure to obtain TAN, Places from where to obtain Form 49B, Authority empowered to allot TAN, Procedure for online TAN application. If, on inquiry, you find that the letter is wrongly directed, pray give it an envelope, and superscribe it anew. How stupid of Walton not to superscribe to Bill Bent! When writing to strangers, superscribe the name thus:Ī Manual of Etiquette with Hints on Politeness and Good Breeding Sophia Orne 1873 Most people have a lot of attributes and appendages that dress them up and superscribe them, and what I like Gabriel for is that he hasn't any at all. Historical Introductions to the Symbolical Books of the Evangelical Lutheran Church 1894 Luther, considering it a part of the Catechism, did not designate and superscribe as such. How shall I superscribe to your new lodgings, pray, madams? She endeavoured in vain to superscribe it: so desired me to do it.įarewell, etc.etc. Lovelace, I directed her to superscribe her answer, To Mrs. verb write on the outside or upper part ofĪnd, for fear of being traced by Mr.verb transitive To address (an envelope etc.).įrom WordNet 3.0 Copyright 2006 by Princeton University.verb transitive to write (something) on the exterior of an object, such as a document or an envelope.verb transitive to write on the exterior of, the surface of, or above.transitive verb To write or engrave (a name, address, inscription, or the like) on the top or surface to write a name, address, or the like, on the outside or cover of (anything).įrom Wiktionary, Creative Commons Attribution/Share-Alike License.To write the name or address of one on the outside or cover of: as, to superscribe a letter.įrom the GNU version of the Collaborative International Dictionary of English.To write or engrave on the top, outside, or surface inscribe put an inscription on.transitive verb To write (a name or an address, for example) on the top or outside.transitive verb To write on the outside or upper part of (a letter, for example).From The American Heritage® Dictionary of the English Language, 5th Edition.
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