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 from April 1, 2026, under the new Income Tax Rules, 2026.
This change touches every person, company, government department, and business entity in India that is required to deduct or collect tax at source. Whether you are a payroll officer in a PSU, a CA filing TAN applications for clients or a business deducting TDS, this reform directly affects you. Simpler language, standardized pre-filled formats and technology-driven processes, the new forms are designed to reduce errors and facilitate compliance for all stakeholders.
What is changing and why?
The old Form 49B was a single, one-size-fits-all application used by every category of applicant from individual deductors to large government entities. This led to confusion, errors and slow processing. The CBDT has now split this into two distinct forms based on the nature of the applicant:
| # | Form | For whom | Purpose |
|---|---|---|---|
| 1 | Form No. 134 | Government entities only | Application for allotment of TAN (Tax Deduction & Collection Account Number) |
| 2 | Form No. 135 | All non-Government persons (individuals, HUF, LLPs, firms, companies, statutory/autonomous bodies, branches) | Application for allotment of TAN |
Key Features & Benefits
The CBDT has published a detailed comparison of the new forms' features and the benefits they deliver to different stakeholders. The table below, reproduced from the official brochure, summarises all major changes:
| Sl. No. | Key features of the new form | Benefits to stakeholders |
|---|---|---|
| 1 | Separate forms designed for specific categories of applicants to reflect distinct KYC requirements for Government and non-Government applicants. | Separate application forms will bring clarity and ease to the applicants. |
| 2 | Supporting documents such as proof of identity, proof of address, and proof of date of birth / incorporation have been made mandatory for application made by a person other than a Government entity. | This added feature will ensure allotment of TAN to genuine applicants. |
| 3 | Certificate issued by the PAO / ZAO / DTO / CDDO is now required as a supporting document in application by Government category. | The certificate ensures that the applicant is a bona fide Government entity, thereby improving the reliability and authenticity of applications. |
Structure of the new forms
Form No. 134 (for Government categories) is organised into two parts. Part A captures applicant details, deductor/collector category, organisational and office information, Account Office Identification Number (AIN), official contact details, and particulars of the person responsible for tax deduction or collection. Part B contains the declaration and verification, including date, place and signature.
Form No. 135 (for non-Government applicants) similarly has two parts. Part I captures the name and category of the applicant, requiring selection from predefined applicant types (individual, HUF, LLPs, firms, companies, branches of such applicants, or statutory/autonomous bodies). Part II records other applicant details such as PAN, nationality, email ID and mobile number, and concludes with a declaration and verification section.
Important: Both forms must be accompanied by a declaration and verification bearing the date, place, and signature of the authorised signatory. Incomplete or undeclared applications risk rejection.
Five key changes in the new simplified forms
Beyond the structural split, CBDT has introduced several field-level reforms that deductors and CAs must take note of:
| Field | Change introduced |
|---|---|
| PAN | Made mandatory for categories other than Government (both Individual and non-Individual) for better traceability and PAN–TAN mapping. |
| AIN (Accounts Office Identification Number) | Added and made mandatory along with Account Office Name in application by Government category. |
| LLP registration number | Registration number made mandatory for Limited Liability Partnerships. |
| CIN (Corporate Identity Number) | Now required for companies applying for TAN. |
| Date of Birth / Date of Incorporation | The 'Date' field has been explicitly labelled as 'Date of Birth / Date of Incorporation' to remove ambiguity. |
Seven key benefits of the new simplified forms
| Benefit | What it means for you |
|---|---|
| Removing ambiguity | Better clarity for deductors through division into two separate simplified forms. |
| Ingenious simplicity | Categorised forms contain only relevant fields, making them easier to understand and fill. |
| Better taxpayer experience | Simplified formats improve ease of compliance and overall taxpayer satisfaction. |
| Stronger voluntary compliance | User-friendly procedures encourage timely and voluntary participation in the tax system. |
| Improved ease of filing | Standardised format and separate form for specific categories will enable applicants to easily fill the form. |
| Data enrichment | Supporting documents have been made mandatory to verify the authenticity and genuineness of data. |
| Faster processing | Focused form will ensure faster verification and more efficient processing of TAN applications. |
Frequently asked questions (FAQs)
Is Form 49B still valid after April 1, 2026?
No. Form 49B stands discontinued from April 1, 2026. All new TAN applications must be filed using Form 134 (for Government entities) or Form 135 (for all other applicants) as per the Income Tax Rules, 2026.
What is TAN and who needs to apply?
TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number required by all persons responsible for deducting or collecting tax at source. All such persons, individuals, companies, HUFs, LLPs, Government departments must quote TAN in all TDS/TCS returns, certificates, and challans.
Which form should a private company use - 134 or 135?
Private companies, LLPs, firms, and all non-Government entities must use Form No. 135. Form No. 134 is exclusively for Government entities.
What documents are needed for a non-Government TAN application?
Proof of identity, proof of address, and proof of date of birth or incorporation are now mandatory supporting documents for non-Government applicants under Form 135.
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