No Renewal Required

• TAN (Tax Deduction and Collection Account Number) has lifetime validity and does not require renewal under the Income Tax Act.
  
• Once issued, it remains active unless it is formally surrendered or cancelled by the holder or the Income Tax Department.
  

Valid Across Financial Years

• TAN remains valid regardless of changes in financial years, business scale, or turnover.
  
• It continues to be used for TDS/TCS deductions, returns, and compliance year after year without reapplication or periodic confirmation.
  

Updates Instead of Renewal

• While renewal is not needed, TAN holders must update any changes in their:
  
  • Name or legal structure
    
  • Address or contact details
    
  • Authorized signatory
    
• Such changes can be made through a TAN correction request, not a renewal process.
  

Continued Compliance is Essential

• Though TAN doesn’t expire, its active use requires ongoing compliance:
  
  • Timely TDS/TCS payments
    
  • Quarterly return filings
    
  • Issuance of TDS certificates
    
• Non-compliance can attract penalties, but it does not invalidate the TAN automatically.
  

Valid Until Surrendered

• TAN continues to remain in force even if not used unless it is formally surrendered, such as in case of:
  
  • Business closure
    
  • Mergers or acquisitions
    

Duplicate allotment