Application for allotment of a tax deduction and collection account number- Rule 216(New)/ Rule 114A(Old)

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....14A of the Income-tax Rules, 1962. Rule 216(1) - Application for allotment of TAN The application for allotment of a Tax Deduction and Collection Account Number (TAN) is required to be made in: • Form No. 134, where the applicant is a Government entity; and • Form No. 135, in any other case. Under the Income-tax Rules, 1962, Rule 114A(1) provided for applicat....

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....ssessing Officer to whom the TAN allotment function had been assigned by the Chief Commissioner/Commissioner; or • the Assessing Officer having jurisdiction over the applicant, as applicable. Rule 216(4) - Time limit for application Rule 216(4) provides that the application shall be made: • before deduction or collection of tax; or • where it has ....

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....cal authority of the State Government. However, it excludes: • companies; and • statutory or autonomous bodies constituted under an Act of Parliament or State Legislature. Comparative Analysis: Rule 216 of Income-tax Rules, 2026 vs. Rule 114A of Income-tax Rules, 1962 Particulars Income-tax Rules, 1962 Income-tax Rules, 2026 Corresponding....

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....cer assigned TAN allotment function by DGIT (Systems) Time of application Application required in connection with deduction/collection of tax Before deduction/collection Application after default Rule 114A contained provisions dealing with delayed TAN application Within 30 days from end of month in which tax was deducted/collected Supporting documents ....