No Need to Reapply for TAN

• TAN is permanent and valid for the lifetime of the business entity, regardless of its physical location.
  
• Relocating to a new address does not require a new TAN, as it is linked to the entity’s PAN and legal identity, not its location.
  
• The same TAN should continue to be used for all TDS and TCS activities after relocation.
  

Mandatory Update of Address

• While the TAN remains unchanged, it is mandatory to update the new address with the Income Tax Department.
  
• This ensures that TDS communications, notices, and refund-related correspondence reach the correct location.
  
• Updated address details also reflect in the TRACES portal and e-filing database used for TDS filings.
  

Updating Jurisdiction and AO Code

• If the business relocates to a different state or jurisdiction, the Assessing Officer (AO) code linked to TAN may also need to be updated.
  
• This is particularly important for government compliance, audits, and future assessments.
  
• The jurisdiction update helps redirect cases and verifications to the appropriate regional tax office.
  

Communication to Stakeholders

• Inform vendors, consultants, and employees about the updated address to ensure accurate TDS certificate issuance and documentation.
  
• Update the new address in TDS return filings, Form 16/16A, and all tax-related communication that references TAN.
  
• This prevents mismatches in TDS credit claims and minimizes compliance risk.
  

Ensure Alignment with Other Registrations

• For complete tax consistency, ensure the updated address in TAN records matches with PAN, GST, and other statutory registrations.
  

Misaligned addresses across departments can result in complications during tax audits, refunds, or reconciliations.