CBDT Issues New UIN Procedure for Form 121 Declarations from 1st April 2026 Under IT Act 2025

Last updated: 30 March 2026

The Central Board of Direct Taxes (CBDT) has issued Notification No. 01/CPC(TDS)/2026 dated March 28, 2026. The notification lays down a detailed framework for the generation, allotment and reporting of Unique Identification Numbers (UINs) for declarations made in Form No. 121 under the Income Tax A

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