Quick Summary
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 so
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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.
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