Question 31: Whether a Government Department, required to deduct tax at source, is liable to take registration as a normal taxpayer?
Answer: The Government Department is required to take registration as a normal taxpayer only if it makes a
taxable supply of goods and/or services and in such cases, the registration shall be obtained on the basis of PAN but
Bank account is not mandatory. However, if it is not making any taxable supply of goods and/or services, it is required to register only as a deductor of tax at source on the basis of TAN/PAN.
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