TAN is Tax Deduction and Collection Account Number, which need to be taken for deducting TDS or TCS which is of 10 Digit.
TAN is required at the time of filing TDS or TCS Return, hence if LLP need to deduct the TDS or TCS for any person, consultant or specified category mentioned under the Act, then the LLP needs to have TAN in its own name as it is separate legal entity.
Directors in their Individual capacity do not require to take TAN for Incorporation or registration of the LLP, however they may apply for TAN in their own name if they need to deduct TDS or TCS as per the Act on individual basis.
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