Income Tax Forms 134 & 135: Application for Allotment of TAN

Forms No. 134 and 135, introduced under section 397 of the Income-tax Act, 2025, replace the earlier Form 49B and provide a streamlined framework for obtaining a Tax Deduction and Collection Account Number (TAN). TAN is a mandatory unique identifier for entities responsible for deducting or collecting tax at source (TDS/TCS) and must be quoted in all related filings and communications. The application process has been bifurcated into two forms—Form 134 for Government entities and Form 135 for non-government entities—reflecting different compliance and documentation requirements. While Form 134 mandates AIN and certification from designated authorities, Form 135 requires PAN and supporting documents such as proof of identity, address, and incorporation. Applications can be filed online or offline, with a prescribed fee, and incomplete submissions are treated as invalid. The revised framework enhances accuracy, traceability, and ease of compliance through simplified structure, mandatory documentation, and digital integration.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income Tax Form No. 134 & 135 (Earlier Form No. 49B): Form for application for allotment of TAN under section 397 of Income Tax Act, 2025

Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 of Income-tax Act, 2025

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Q1. What is TAN?

Ans: TAN (Tax Deduction and Collection Account Number) is a unique identifier allotted by the Income-tax Department to persons/entities responsible for deduction of tax at source

(TDS) or collection of tax at source (TCS). It is required to be quoted in all TDS/TCS related communications and compliances.

Q2. Who should apply for TAN?

Ans: Any person/entity who is required to deduct or collect tax at source (TDS/TCS), file TDS/TCS statements or issue TDS/TCS certificates should apply for TAN.

Q3. Which forms are prescribed for TAN application under the Income-tax Rules, 2026? Ans: TAN application has been bifurcated into two e-Forms:

(i) Form No. 134 — Application for Allotment of Tax Deduction and Collection Account Number for Government Category

(ii) Form No. 135 — Application for Allotment of Tax Deduction and Collection Account Number for non- Government Category (Individual and other than Individual entity).

Form No. 134 & 135 (Earlier Form No. 49B)

Q4. Is TAN different from PAN?

Ans: Yes, TAN is different from PAN. TAN is an identifier for persons/entities responsible for

Tax Deducted at Source (TDS)/Tax Collected at Source (TCS) compliances whereas PAN is an identifier for taxpayers. Wherever TAN is required, PAN cannot be quoted in place of TAN.

Q5. Whether a separate TAN is required for Tax Collected at Source (TCS)?

Ans: No, the TAN allotted for TDS can also be used for TCS. If an entity does not have a TAN, it should apply for TAN using the applicable form.

Q6. How can an applicant apply for TAN?

Ans: TAN applications can be submitted through the following modes:

i. Offline at authorized PAN Centers

ii. Online through Protean or MCA portal.

Q7. Who is the ‘person responsible for deduction/collection of tax’?

Ans: Person responsible for deduction/collection of tax is the authorised person accountable for TDS/TCS compliances on behalf of the deductor/collector.

Q8. What happens if an application is incomplete or deficient?

Ans: Incomplete/deficient applications are liable to be treated as invalid.

Q9. Whether TAN application can be edited after final submission?

Ans: No, after final submission and generation of acknowledgement, edits are not permitted in TAN Application. In case of any change, applicant may submit change request (correction

application) after TAN is allotted.

Q10. Is Correction allowed in TAN?

Ans: Yes, TAN correction request can be submitted using correction application.

Q11. How will applicants know that TAN is allotted?

Ans: A letter will be sent to the applicant’s registered E-mail id once TAN is allotted.

Q12. Is there any fee for TAN application?

Form No. 134 & 135 (Earlier Form No. 49B)

Ans: Yes, fees of Rs.77 (inclusive of GST) is applicable.

Q13. What should be done in case of change in details after allotment of TAN?

Ans: Any change/correction in TAN details should be carried out through the prescribed change request forms for TAN holders.

Form No. 134 & 135 (Earlier Form No. 49B)

FAQs on Income Tax Form No. 134: Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 of Income-tax Act, 2025 for Government Category Deductors

Q1. What is Form No. 134?

Ans: Form No. 134 is an application form for allotment of Tax Deduction and Collection Account Number (TAN) for Government Category Deductors.

Q2. Who can file Form No. 134?

Ans: Form No. 134 can be filed by Government entities i.e. Central Government, State Government and Local Authorities.

Q3. What documents are required to file Form No. 134?

Ans: AIN and Certificate from PAO/ZAO/DTO/CDDO are required for filing the application in Form No. 134.

Note: AIN (Accounts Office Identification Number) is a unique identifier assigned to an Accounts Office (AO) that is responsible for reporting and reconciliation of TDS/TCS transactions for Government deductors.

Q4. What is Accounts Office Identification Number (AIN) and why is it required in Government TAN application?

Ans: AIN is a 7-digit unique number allotted by the Income-tax Department to PAOs (Pay & Accounts Offices), DDOs (District Treasury Offices) and CDDOs (Cheque Drawing & Disbursing Officers). AIN links the deductor/collector to the relevant Accounts Office for Government reporting and reconciliation. Making AIN mandatory improves traceability and correct mapping for Government deductors.

FAQs on Income Tax Form No. 134: Form for application for allotment of Tax Deduction and Collection Account

Number [TAN] under section 397 of Income-tax Act, 2025 for other than Government Entities

Q1. What is Form No. 135?

Ans: Form No. 135 is an application form for allotment of Tax Deduction and Collection Account Number (TAN) for Categories other than Government Entities.

Q2. Who can file Form No. 135?

Ans: Form No. 135 can be filed by any person other than Government Entities to apply for TAN. The following entities are eligible to file this form:

• Individuals,
• Branch of Individual Business (Sole proprietorship concern),
• LLP / Firm/Association of Persons / Trust / Body of Individual / Artificial Juridical Person/ Hindu Undivided Family (HUF),
• Branch of LLP / Firm/Association of Persons / Trust / Body of Individual / Artificial Juridical Person/ Hindu Undivided Family (HUF),
• Company,
• Branch/Division of Company,
• Statutory/Autonomous bodies.

Q3. What are the supporting documents required for Non-Government Categories applying for TAN?

Ans: The following supporting documents are required for TAN Application as per Rule 216 of Income-tax Rules, 2026:

i. Proof of Identity (POI)

ii. Proof of Address (POA)

iii. Proof of Date of Birth / Date of Incorporation (as applicable)

Q4. Is PAN mandatory for TAN application in Form No. 135?

Form No. 134 & 135 (Earlier Form No. 49B)

Ans: Yes, PAN is mandatory for categories other than Government category.

Q5. What additional identifiers are required in Form No. 135?

Ans: Depending on the category, Form No. 135 captures additional identifiers such as LLP registration number for LLP’s and Corporate Identity Number (CIN) for companies mandatorily.

Guidance Note on Income Tax Form 134 & 135: Application for TAN Allotment under Section 397 of Income Tax Act, 2025

Form No. 134 & 135 (Earlier Form No. 49B)

Form Nos. 134 & 135: Forms for allotment of TAN

Purpose:

To obtain a unique Tax Deduction and Collection Account Number (TAN).

Who should File:

Anyone who is required to deduct or collect tax at source (TDS/TCS), file TDS/ TCS statements or issue of TDS/ TCS certificate.

Existing Forms for TAN Allotment as per Income-tax Rules, 1962:
Form 49B as per Rule 114A of Income-tax Rules, 1962

Structure of Form:

• Part A: Details of the Applicant – Category of Deductor/Collector followed by Name, Address, PAN of Deductor/ Collector (if available), etc.
• Declaration: Declaration statements along with date and place for signature. Supporting documents required:

`Certificate issued by the PAO/ZAO/DTO/CDDO’ is now required as a supporting document, in case of Govt. entity.

Supporting documents (Proof of Identity, Proof of address and Proof of date of birth/date of incorporation) made mandatory in accordance with Income-tax Rules 2026, in case of non-Govt. entity.

Applicant Count (including change request application):

About 3000 to 4000 applications per day.

Process flow of filing the Form:

Form No. 134 & 135 (Earlier Form No. 49B)

1. Applicant has to fill TAN allotment application (Form No. 134/135), pay prescribed fees and submit it online or in physical mode to Service Provider i.e. M/s Protean. Domestic companies, LLPs can apply through MCA.

2. Digitization of application (in case of physical mode).

3. After processing, sharing of data to ITD for generation of TAN.

4. TAN allotment and dispatch of physical TAN letter.

Outcome of Processed Form:

Allotment of TAN to the applicant.

Brief note on broad or qualitative changes made:

Based on Stakeholders’ feedback, TAN application forms have been simplified, and two forms are proposed:

1. for government entities.

2. for individuals and entities other than government.

Key changes made in the Forms:

1. The forms have been designed in such a way that they are precise, to the point and self-explanatory and instructions accompanying the forms are clear, unambiguous and aligned with IT Act and Rules.

2. TAN Application form has been bifurcated into two forms, as KYC requirement for Government and Other than Government entities (Individual and other than individual) are different.

3. Consistency has been maintained in terms of nomenclature and structure.

4. Simplification of forms categorizing them into two different types so that each form contains only relevant information to specific category of deductor to ensure ease of filing the forms.

5. Supporting documents have been mandated along with application to check the authenticity and genuineness of the applicant.

6. PAN has been made mandatory for Other than Government categories i.e

Individual and other than individual for better traceability and PAN TAN mapping.

Form No. 134 & 135 (Earlier Form No. 49B)

Changes made with respect to the specific category of applicants:

For Government category:

a. Additional information such as Name of local authority and name of the State.

b. Accounts Office Identification Number (AIN) has been added and made mandatory along with Account Office Name.

c. For ‘person responsible for deduction/collection of tax’ the details such as Name, PAN and mobile number have been made mandatory to establish the genuineness.

d. ‘Certificate issued by the PAO/ZAO/DTO/CDDO’ is now required as a supporting document.

For Other than Government categories (Individuals and other than Individual):

a. Registration number has been made mandatory for LLP.

b. Corporate Identity Number (CIN) has been made mandatory for company.

c. For ‘person responsible for deduction/collection of tax’ the details such as Name & PAN have been made mandatory to establish genuineness.

d. ‘Date’ field has been explicitly labelled as ‘Date of Birth/ Date of incorporation’.

e. Supporting documents (Proof of Identity, Proof of address and Proof of date of birth/date of incorporation) have been made mandatory in accordance with Income-tax Rules, 2026.