Form 134 and Form 135 Replace Form 49B: New TAN Application Process (2026 Guide)
Form 134 and Form 135 Replace Form 49B: New TAN Application Process (2026 Guide)

The Income Tax Department has introduced Form 134 and Form 135 to replace the old Form 49B for obtaining a Tax Deduction and Collection Account Number (TAN). This change under the Income Tax Rules, 2026 aims to improve accuracy, simplify KYC requirements, and speed up the TAN allotment process for both government and non-government applicants.

Earlier, all applicants used Form 49B, which often created confusion due to different documentation requirements. The introduction of two separate forms ensures better clarity and faster compliance.

What is TAN and Why is it Important?

TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number required for entities responsible for:

  • Deducting TDS (Tax Deducted at Source)
  • Collecting TCS (Tax Collected at Source)
  • Filing TDS/TCS returns
  • Issuing TDS certificates
Without TAN, a person or entity cannot legally deduct or deposit TDS/TCS.

Example:

  • A company deducting TDS on employee salary must have TAN.
  • A business deducting TDS on contractor payments must have TAN.
  • Government departments deducting TDS on payments must also have TAN.
Major Update: Form 49B Replaced

Previously, all applicants used Form 49B for TAN application. Now, the Income Tax Department has introduced:

Old Form New Form Applicable To
Form 49B Form 134 Government Entities
Form 49B Form 135 Non-Government Entities

This bifurcation helps in collecting specific and relevant information depending on the applicant category.

Form 134 – For Government Entities

Who Should Use Form 134?

  • Central Government Departments
  • State Government Departments
  • Local Authorities
  • Government Offices handling TDS
Key Requirement – AIN Number

Applicants must provide AIN (Accounts Office Identification Number).

AIN is issued to government offices responsible for:

  • TDS reporting
  • Managing tax payments on behalf of government departments
Mandatory Supporting Documents

Applicants must provide a certificate issued by any of the following authorities:

  • PAO – Pay and Accounts Office
  • ZAO – Zonal Accounts Office
  • DTO – District Treasury Office
  • CDDO – Cheque Drawing and Disbursing Officer

These documents confirm the authenticity of the government entity.

Example

Suppose a State Government education department needs to deduct TDS on contractor payments.

  • Department name
  • Office address
  • AIN number
  • Certificate issued by DTO or PAO

After verification, TAN will be issued.

Form 135 – For Non-Government Entities

Who Should Use Form 135?

  • Individuals deducting TDS
  • Companies
  • Partnership Firms
  • LLPs
  • Trusts
  • NGOs
  • Proprietorship businesses
Mandatory PAN Requirement

PAN is compulsory for all applicants using Form 135.

This helps the department link:

  • TDS payments
  • Income tax returns
  • Compliance records
Additional Business Identifiers
Entity Type Required Identifier
Company CIN (Corporate Identity Number)
LLP LLP Registration Number
Partnership Firm Firm Registration Details
Trust Trust Registration Number
Individual PAN
Mandatory Documents
  • Proof of Identity (POI)
  • Proof of Address (POA)
  • Proof of Date of Birth (for individuals)
  • Certificate of Incorporation (for companies/LLPs)
Example 1 – Company
  • PAN of company
  • CIN number
  • Certificate of Incorporation
  • Address proof
  • Authorized signatory details
Example 2 – Individual Deductor
  • PAN
  • Aadhaar
  • Address proof
  • Date of birth proof
Key Differences Between Form 134 and Form 135
Particular Form 134 Form 135
Applicable to Government entities Non-government entities
PAN required Not mandatory Mandatory
AIN required Yes No
CIN required No Yes (for companies)
Supporting documents PAO/ZAO/DTO/CDDO certificate POI, POA, DOB/Incorporation proof
Purpose Government TAN application Business/Individual TAN application
Benefits of Introducing Form 134 and Form 135
  1. Faster Processing
  2. Better Accuracy
  3. Reduced Errors
  4. Improved Compliance Tracking
  5. Simplified Application Process
Step-by-Step Process to Apply for TAN Using New Forms
Step 1 – Identify Correct Form (Government → Form 134, Others → Form 135)
Step 2 – Collect Required Documents (PAN, CIN, AIN etc.)
Step 3 – Fill Application Form (Name, Address, Entity type, Contact details, Identification numbers)
Step 4 – Attach Supporting Documents
Step 5 – Submit Application through income tax portal
Step 6 – Receive TAN after verification
Practical Scenarios
Scenario 1 – Startup Company
  • PAN
  • CIN
  • Incorporation certificate
Scenario 2 – Municipality Office
  • AIN
  • DTO certificate
Scenario 3 – Trust Paying Salary
  • PAN
  • Trust registration certificate
Frequently Asked Questions (FAQs)

1. Why was Form 49B replaced?
To separate requirements for government and private applicants.

2. Is TAN mandatory for all businesses?
Yes, if TDS/TCS is applicable.

3. Can an individual apply for TAN?
Yes, using Form 135.

4. Is PAN compulsory?
Yes for non-government applicants.

5. What is AIN number?
Identification number used by government offices for tax reporting.

6. Is TAN structure changed?
No.

7. Can a company apply without CIN?
No.

8. Where can I apply?
Through the income tax portal.

9. Documents required for Form 135?
PAN, address proof, identity proof, incorporation certificate.

10. Do existing TAN holders need to apply again?
No.

Conclusion

The replacement of Form 49B with Form 134 and Form 135 simplifies TAN application procedures. Separate forms improve clarity, reduce errors, and enhance transparency.

Businesses, professionals, and government departments should understand the correct form to avoid delays and ensure smooth TDS compliance.