<s>[INST] Who must apply for TAN? [/INST] ​​​​​​​​​Every person liable to deduct tax at source or collect tax at source is required to obtain TAN. However, a person required to deduct tax under s​ection 194IA orsection 194-IB or section 194M or Section 194S​ (by specified person)​ can use PAN in place of TAN as such person is not required to obtain TAN.

(1) Section 194IA provides for deduction of tax at source from payment on transfer of certain immovable property other than agricultural land.

(2) section 194-IB provides for deduction of tax at source at the rate of 5% from payment of rent. The tax shall be deducted if the rent paid or payable exceeds Rs. 50,000 per month or part of the month. This provision is applicable on individual and HUF, who is not liable to tax audit under Section 44AB in the immediately preceding financial year.

(3) section 194M provide for deduction of tax at source at the rate of 5% on the sum paid or credited, to a resident, on account of contractual work, commission (not being insurance commission referred to in section 194D), brokerage or professional fees, by an individual or a HUF, if aggregate of such sum exceeds Rs. 50 lakhs in a financial year. This provision is applicable on individual and HUF, who are not covered under section 194C, section 194H and section 194J. 
(4) Section 194S provides for deduction of tax at source from payment on transfer of Virtual Digital Asset. </s>