10th January 2014 From India, Hyderabad
INDIAN COUNCIL OF AGRICULTURAL RESEARCH is one department of Ministry of Agriculture (Cent Govt).
Payment to ICAR are exempted from TDS.
Please do not deduct any TDS but show the same under special category in return as Gross Payment and TDS as Nil.
11th January 2014 From India, Pune
There is not need that only PAN Holders can get the TAN.
for Example, Government Authorities no necessity of PAN.
In case of Private Sector Example is One Educational Institue is running too many schools. in this case the Original Body i.e. Educational Institute will hold PAN and subordinate Schools / Colleges need not obtain PAN. They are covered in the Umbrella of Educational Institute and can apply rather should apply for separate PAN only.
13th January 2014 From India, Pune