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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ance Central Board of Direct Taxes Directorate of Income-tax (Systems) New Delhi. Notification No. 01/CPC{TDS)/2026 New Delhi, 28^th of March 2026 Subject: 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 - regarding Section 393{6) of the Income-ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rules by the payer to each declaration received in paper or in electronic form. The payer shall furnish Part B of Form No. 121 containing the details of declarations received in Part A of Form No. 121 (whether digitized or electronic) within the prescribed timelines under the provisions of section 393(7) of the Income-tax Act, 2025 in the prescribed file format on the Income-tax e-filing portal (w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. Generation and allotment of Unique Identification Number (UIN): 2.1 The payer shall allot a 26-character UIN to each declaration {Part A of Form No. 121) received by him during the tax year. The UIN shall consist of the following three fields, namely: (a) Sequence Number - Ten alphanumeric characters beginning with the letter "D" followed by nine digits (for example: D000000001); ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nce number series as used for electronically furnished declarations. 2.3 The running sequence number series referred to in clause 2.1(a) above shall be reset to "1" for each TAN of the payer at the beginning of every tax year. 3. Furnishing of Part B of Form No. 121 by the payer to the Income-tax Authority The payer shall furnish Part B of Form No. 121 containing the details of declaratio....