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

Form No. 134 & Form No. 135 - Frequently Asked Questions

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

Name of form as per I.T. Rules, 1962	49B	Name of form as per I.T. Rules, 2026	134 & 135
Corresponding section of I.T. Act, 1961	203A	Corresponding section of I.T. Act, 2025	397
Corresponding Rule of I.T. Rules, 1962	114A	Corresponding Rule of I.T. Rules, 2026	216

 

Form No.	Applicant Type
134	Government
135	Non-Government

1. 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.

2. 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.

3. 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).

4. 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.

5. 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.

6. 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.

7. 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.

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

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

9. 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.

10. Is Correction allowed in TAN?

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

11. 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.

12. Is there any fee for TAN application?

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

13. 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 (Forms wise)

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

1. 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.

2. 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.

3. 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.

4. 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.

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

Form No. 135: 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

1. 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.

2. 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.

3. 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)

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

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

5. 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.

Tax Deduction and Collection Account Number rules define TAN application forms, eligibility, documents, fee and correction procedures. TAN is the unique identifier used for TDS and TCS compliances and must be quoted in related communications and filings. Under the Income-tax Rules, 2026, TAN applications are made through Form No. 134 for Government category deductors and Form No. 135 for non-Government applicants, either offline at authorised PAN centres or online through the prescribed portals. Incomplete applications are treated as invalid, post-submission edits are not permitted, correction requests may be made after allotment, and the fee is payable. Government applicants require AIN and the prescribed certificate; non-Government applicants require identity, address and incorporation-related documents, with PAN mandatory.