TAN for Multiple States

In my view, since both businesses are under the same proprietorship and the PAN is also the same, the existing TAN can be used for TDS compliance of both businesses. A separate TAN is not mandatory merely because the proprietor has started another business in another State or under another trade name.

However, if the Tamil Nadu business is operating like a separate branch/location with independent payroll, vendor payments, accounting, and TDS return filing, then a separate TAN may be obtained for administrative convenience and branch-wise compliance control.

Therefore, legally one TAN should be sufficient for the same proprietor/same PAN, but practically a separate TAN can be considered if TDS compliance is decentralized for the Tamil Nadu unit.