Ans:
Tax Deductors who do not have a physical presence in a state or territory must include the name of the state or territory in Part A of their application.
In Part B of the application, the Tax Deductor may specify the name of the State/UT in which their major place of business is located, which may differ from the State/UT specified in Part A. As a result, Tax Deductor can change the name of the State/UT field in Part B if necessary.