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    <title>Procedure, formats and standards for generation and allotment of Unique Identification Number (UIN) in respect of Form No. 121 and quarterly furnishing of Part B thereof by the payer</title>
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    <description>Procedure, formats and standards are prescribed for generation and allotment of a Unique Identification Number for declarations in Part A of Form No. 121 and for quarterly furnishing of Part B by the payer. The payer must allot a 26-character UIN to each declaration, digitize paper declarations, maintain the running sequence number series, and furnish Part B within the prescribed timelines and file format on the income-tax e-filing portal, along with quarterly reporting of the declarations and UIN even where no tax has been deducted.</description>
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    <pubDate>Sat, 28 Mar 2026 00:00:00 +0530</pubDate>
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      <description>Procedure, formats and standards are prescribed for generation and allotment of a Unique Identification Number for declarations in Part A of Form No. 121 and for quarterly furnishing of Part B by the payer. The payer must allot a 26-character UIN to each declaration, digitize paper declarations, maintain the running sequence number series, and furnish Part B within the prescribed timelines and file format on the income-tax e-filing portal, along with quarterly reporting of the declarations and UIN even where no tax has been deducted.</description>
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