@gambol
Rest assured that lapsed IR is not your concern here, today's scenario almost every TRTO knows our rules requirements etc, all you need to do is make sure your licences are current (it's not the ratings).
(CPL, FRTOL, class 1 medical and COPRTR) need to be valid all through the period of your type rating.
MORE importantly you need to have your ELP endorsed in your licence before you can exercise the privileges of your ratings/ licences.
I'm writing this out of experience , in my case DGCA didn't endorse a rating till ELP was stamped.
Hope this helps, all the best.