Form 49B Discontinued — How to get TAN via Form 134 and 135 now?
The Income Tax Department has completely changed the process for obtaining a TAN starting 1st April 2026. The old Form 49B is no longer valid. Two new forms have replaced it — Form 134 and Form 135 — and both differ entirely in purpose, structure, and applicability.
Anyone who used to fill Form 49B knows the drill: one single form covered both government and non-government applicants, with fields for everyone crammed in together. The result? Half the information wasn't relevant to you, and confusion was practically guaranteed. The new income tax rules 2026 directly address this problem.
The department has called this 'business process reengineering' — simpler language, pre-filled formats, and a technology-driven process. The goal is straightforward: make compliance easier and reduce errors.
The department has split applicants into two categories.
Form 134 is exclusively for government entities. It asks for specific details like office information, deductor category, and the Account Office Identification Number (AIN).
Form 135 is for everyone else. Individuals, HUF, LLP, firms, and companies — all fall under this form. PAN is mandatory here.
Think of it this way: if you work in a government department and need a TAN, use Form 134. For everyone else, it's Form 135 — no exceptions.
Structure of Form 134: It's divided into two parts. Part A covers office information, the deductor's category, and AIN. Part B handles verification and signature. For government applicants, it's a focused, no-clutter form.
Structure of Form 135: Here, the applicant first selects their category — company, firm, or individual. Then mandatory details like PAN, nationality, email, and mobile number are required. The form adjusts itself based on the category selected.
This approach makes sense. Earlier, one form held everything — relevant or not. Now only what actually applies to your category will be asked. Nothing extra.
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Change
Details
1
PAN is now compulsory
Non-government applicants must provide PAN to ensure correct PAN-TAN mapping
2
AIN and office name
Government applicants must now furnish the Account Office Identification Number
3
LLP registration number
Limited Liability Partnerships are required to provide their registration number
4
CIN for companies
Companies must now mandatorily provide their Corporate Identity Number
5
Date of birth or incorporation date
This field is now clearly labelled as 'DoB / Date of Incorporation' — no ambiguity left
These aren't minor tweaks. Earlier, these fields were either optional or poorly labelled. Now, an application won't move forward without them.
What Does This Actually Change for You?
Confusion ends. With two separate forms, every applicant knows exactly what to fill. No irrelevant fields, no guesswork.
Processing gets faster. A focused form means faster verification. The time taken for TAN allotment should come down noticeably.
Data accuracy improves. For non-government entities, identity proof, address proof, and date of birth documents are now mandatory. This nearly eliminates the possibility of fake or incorrect applications getting through.
Government verification stays solid. For government applicants, a certificate issued by PAO/ZAO/DTO/CDDO is now compulsory — an extra layer of authenticity built right into the process.
One honest note worth mentioning: there may be some confusion during the transition period, especially for those who've been filing Form 49B for years. The department hasn't released detailed FAQs on this yet, so keeping an eye on the official Income Tax website is important.
Form 49B is no longer valid for new TAN applications from 1st April 2026 onward. If you need a TAN, choose the correct form based on your category — Form 134 or Form 135.
From an income tax compliance 2026 standpoint, this change is a positive one. For those who stay careful about ITR filing deadlines and TDS timelines, it's even more important that TAN applications go through the right form, with the right documents, submitted on time.
This move by the department is squarely aimed at modernising the process. The split of Form 49B into two separate forms might look like a small change on the surface — but it actually makes the entire TAN application system more structured and less prone to errors.
For new TAN applications after 1st April 2026, Form 49B won't be accepted. Form 134 or Form 135 are the only valid options now. In pending cases from previous years, a reference to Form 49B may still exist — but any fresh application will go through the new forms only. If you're unsure, verify directly on the Income Tax Department's official website.
Form 134 is only for government entities, where AIN is mandatory. Form 135 covers everyone else — individuals, HUF, LLP, firms, and companies — where PAN is compulsory. The structures differ deliberately so that each category only fills in what's relevant to them, without the clutter of fields that don't apply.
Non-government applicants need to submit identity proof, address proof, and a date of birth document. Companies must provide their CIN; LLPs must provide their registration number. Government entities are required to furnish a certificate issued by PAO/ZAO/DTO/CDDO. Without these documents, TAN allotment won't proceed.
Their deadlines are separate, but the connection is this: if you're starting a new business and need to deduct TDS, you'll need a TAN first. You can't deduct TDS without a TAN, and without TDS compliance, your ITR filing gets complicated. So don't wait for the ITR filing last date — apply for TAN well in advance.
Yes, Form 135 applies to individuals. But TAN is only needed by those who deduct TDS — such as employers or property buyers above the applicable threshold. If you're simply filing ITR on your salary income and aren't deducting TDS for anyone, you don't need a TAN at all.
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