<s>[INST] Who will be the competent authority where the applicant has more than one TAN and jurisdiction over these TANs lies with more than one Commissioner? [/INST] Where an applicant has more than one TAN and the jurisdiction over these TANs lies with two or more Commissioners, the compounding application shall be filed with the Commissioner having jurisdiction over the TAN in the region in which the PAN jurisdiction of the applicant is falling.​ </s>