Prepare a Formal Surrender Request

• Write a formal application on the business’s letterhead addressed to the Income Tax Department.
  
• Clearly state the reason for surrender, such as closure of business operations.
  
• Mention the TAN to be deactivated, the name and PAN of the entity, and request for formal cancellation.
  

Include Supporting Documents

• Attach copies of the following:
  
  • TAN allotment letter or certificate
    
  • Proof of business closure (e.g., company deregistration, dissolution certificate, or final ITR)
    
  • PAN card of the business entity
    
  • Identity proof and signature of the authorized signatory
    

Submit to the Jurisdictional AO or Facilitation Center

• Submit the signed application and documents to the TAN facilitation center or the jurisdictional Assessing Officer (AO) of the Income Tax Department.
  
• Offline submission is typically required, though some regions may allow digital filing via the e-filing portal.
  

File Pending TDS Returns and Settle Dues

• Before the deactivation is accepted, ensure:
  
  • All TDS/TCS returns are filed
    
  • TDS liabilities are cleared
    
  • TDS certificates (Form 16/16A) are issued to deductees, if applicable
    
• The department verifies that there are no pending compliance actions linked to the TAN.
  

Receive Confirmation of Deactivation

• Once verified and approved, the department deactivates the TAN and issues an acknowledgment of surrender.
  
• Retain this confirmation for future audits or legal reference, especially if the business is subject to retrospective scrutiny.