The Form 49B has been officially abolished by the Income Tax Department of India. It was a long-standing application form for allotment of Tax Deduction and Collection Account Number (TAN) u/s 203A of the Income-tax Act, 1961. CBDT, in its place, has rolled out Form No. 134 and Form No. 135, w.e.f. April 1, 2026, under the new Income Tax Rules, 2026.
The same revision is applicable for every person, company, government department, and business entity in India that is needed to deduct or collect tax at source. The reform affects a payroll officer in a PSU, a CA filing TAN applications for clients, or a business deducting TDS. New forms use simpler language, standardised pre-filled formats, and technology-driven processes to reduce errors and help all stakeholders comply.
Which Form Changing?
The old Form 49B was a single, one-size-fits-all application used by all categories of applicants, from individual deductors to large government entities. It causes confusion, errors, and slow processing. The CBDT has split the same into two different forms as per the nature of the applicant-
| Name of Form | For Whom | Objective |
|---|---|---|
| Form No 134 | Government commodities | Application for allotment of TAN |
| Form No 135 | All non-Government Individuals, HUFs, LLPs, firms, companies | Application for allotment of TAN |
Main Key Features and Advantages
The CBDT has released a detailed comparison of the new forms’ features and the benefits they provide to various stakeholders. The table below, taken from the official brochure, summarises all major changes:
| New Form Key Features | Benefits to Stakeholders |
|---|---|
| Separate forms made for distinct categories of applicants to show distinct KYC conditions for Government and Non-government assessee | Separate application forms will bring transparency and ease to the applicants |
| Supporting documents such as proof of identity, proof of address, and proof of date of birth/incorporation have been made mandatory for applications made by a person other than a Government entity | This added feature will provide allotment of TAN to real applicants |
| A certificate given by the PAO / ZAO / DTO / CDDO is now required as a supporting record in the application for the Government type | The certificate confirms assessee is a bona fide Government entity, thereby improving the reliability and genuineness of applications |
New Forms Structure
Form No. 134 (for Government categories) is categorised into two parts. Part A includes 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 secures the declaration and verification, including date, place, and signature.
Form No. 135 (for non-Government applicants) has two components. Part I includes the applicant’s name and category, to be selected from predefined applicant types (individual, HUF, LLPs, firms, companies, branches of such applicants, or statutory/autonomous bodies). Part II has information about other applicants, such as Permanent Account Number (PAN), nationality, email ID, and mobile number, and concludes with a declaration and verification section.
Both forms should be carried by a declaration and verification that comprises the date, place, and signature of the authorised signatory. Incomplete or undeclared applications risk rejection.
New Corrections in Simplified Forms
Apart from the structural split, CBDT has rolled out various field-level revisions that deductors and CAs should consider-
| Area | Modification Introduced |
|---|---|
| PAN | Made required for varieties other than Government (both Individual and non-Individual) |
| Accounts Office Identification Number (AIN) | Added and made mandatory, along with the Account Office Name, in the application by the Government type |
| LLP Registration Number | Registration number made mandatory for Limited Liability Partnerships |
| Corporate Identity Number (CIN) | Now needed for companies applying for TAN |
| Date of Birth and Incorporation | The ‘Date’ field has been marked as ‘Date of Birth / Date of Incorporation’ to clear obscurity |
Key Benefits of Simplified Forms
| Benefit | What it means for you |
|---|---|
| Removing ambiguity | Better clarity for deductors via division into two separate simplified forms. |
| Ingenious simplicity | Categorised forms include only relevant fields, making them easier to comprehend and fill out |
| More useful taxpayer experience | Simplified formats enhance ease of compliance and overall taxpayer satisfaction |
| Stronger voluntary compliance | A user-friendly method motivates timely and voluntary participation in the tax system |
| Improved ease of filing | A standardised format and separate form for specific categories will allow applicants to easily fill out the form |
| Data enrichment | Supporting documents have been made obligatory to verify the authenticity and genuineness of data |
| More rapid processing | Focused form will ensure quicker verification and more efficient processing of TAN applications |
Frequently Asked Questions (FAQs)
Q.1 Is Form 49B still valid after 1st April, 2026?
No. Form 49B stands discontinued from April 1, 2026. All new TAN applications should be filed via Form 134 (for Government entities) or Form 135 (for all other applicants) as per the Income Tax Rules, 2026.
Q.2 What is TAN and who should apply?
TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number required by all individuals liable for deducting or collecting tax at source. All such persons, individuals, companies, HUFs, LLPs, and government departments are required to quote TAN in all TDS/TCS returns, certificates, and challans.
Q.3 Which form should a private company use 134 or 135?
Form No. 135 should be used by Private companies, LLPs, firms, and all non-Government entities. Form No. 134 is exclusively for Government entities.
Q.4 What documents are required for a non-Government TAN application?
For non-Government applicants under Form 135, proof of identity, proof of address, and proof of date of birth or incorporation are now mandatory supporting documents.
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