TAN allotment applications require prescribed forms, timely filing, designated processing, and supporting identity documents for applicants.

Rule 216 governs applications for allotment of a Tax Deduction and Collection Account Number (TAN). Government entities must apply in Form No. 134, while all other applicants must use Form No. 135. Applications must be made before tax is deducted or collected; where no prior application has been made, an application is required within 30 days from the end of the relevant month. Supporting documents must establish identity, address, and date of birth or incorporation, as applicable.

---

---

---