The Income Tax Department in India is replacing the old Form 49B for Tax Deduction and Collection Account Number (TAN) applications with two new forms, Form 134 and Form 135, effective from April 1, 2026. Form 134 is for government entities, while Form 135 is for all non-government applicants. These new forms introduce mandatory requirements for PAN, AIN (for government entities), CIN (for companies), and proof of identity/address/incorporation for non-government applicants, aiming to streamline the process and improve data accuracy.
The Income Tax Department of India has officially abolished Form 49B, the long-standing application form for allotment of Tax Deduction and Collection Account Number (TAN) under Section 203A of the Income-tax Act, 1961. In its place, the CBDT has introduced Form No. 134 and Form No. 135, effective f
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FAQ :
Form 49B is being abolished and replaced by Form No. 134 for government entities and Form No. 135 for all non-government applicants, effective April 1, 2026.
All persons, companies, government departments, and business entities in India required to deduct or collect tax at source must use the new forms for TAN applications.
PAN is mandatory for non-government applicants. Government entities must provide their Account Office Identification Number (AIN), and companies must provide their Corporate Identity Number (CIN).
A private limited company, being a non-government entity, must use Form No. 135 for its TAN application.
For non-government applicants using Form 135, mandatory supporting documents include proof of identity, proof of address, and proof of date of birth or incorporation.