The sole proprietorship is the simplest business form under which one can operate a business. The proprietorship firm is not a legal entity and it simply refers to a person who owns the business and is personally responsible for its debts.
A proprietor can start business any time without any specific registration as there is no specific law regulating such entity. However, to obtain recognition as legal entity, the proprietors prefer to register the firm. You may obtain MSME registration with the help of LegalWiz.in
On the basis of said registration, application for TAN can be made. Further, tax registration such as GST registration or IEC registration may be required based on the business activity or turnover criteria.