Form 136 Income Tax Rules 2026 pdf download and Key points
Form 136 Income Tax Rules 2026 pdf download and Key points
FORM NO. 136
[See rule 218(8)(b)]
Application for allotment of Accounts Office Identification Number (AIN)
Form No. 136 under the new Income-tax Rules, 2026, is a newly introduced statutory form used for the Application for Allotment of Accounts Office Identification Number (AIN). It is governed by Rule 218(8)(b) of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 136:
1. Purpose of the Form Form 136 is used to obtain an AIN, which is a unique seven-digit number allotted by the Directorate of Income-tax (Systems). This number is mandatory for filing Form No. 137, which is used to report the monthly remittance of TDS/TCS paid to the Central Government through book adjustment (i.e., without the production of an income-tax challan).
2. Applicability (Who Should File)
- Who files: It must be filed by every Accounts Officer of the Central or State Government, such as a Pay and Accounts Officer (PAO), District Treasury Officer (DTO), or Cheque Drawing and Disbursing Officer (CDDO), who makes TDS/TCS payments via book adjustment.
- Who should NOT file: Non-government offices and government offices that make TDS/TCS payments exclusively through challans do not need an AIN and should not file this form.
3. Frequency and Specific Conditions
- One-Time Filing: The form is filed only once for the allotment of an AIN, and each Accounts Office is allotted only one AIN.
- Non-Utilization: If the allotted AIN is not used for a period of six months to file Form 137 statements, the Accounts Office is required to communicate the reasons to the jurisdictional Commissioner of Income-tax (TDS).
- Cancellation: If the AIN is no longer required for any reason, the Accounts Officer must immediately submit an application for its deactivation or cancellation.
4. Mode of Filing and Processing
- Filing Modes: The application can be filed online on the TRACES portal (using Aadhaar or Digital Signature Certificate-based authentication) or offline before the jurisdictional Commissioner of Income-tax (TDS).
- Communication: For online applications, the AIN details are communicated by the Centralized Processing Cell (TDS) via email and SMS. For offline applications, the Directorate of Income-tax (Systems) communicates the AIN via email.
5. Structure of the Form
- Part A (Particulars of the applicant): Captures the Category, Name of Ministry/Sub-Ministry, Name of State/Central Government, Department Name, PAO/DTO/CDDO Code and Registration Number, Address, Contact Details, and the PAN of the applicant. Note: Quoting a TAN is not mandatory for this form unless the applicant already possesses one.
- Part B (Declaration): A verification section certifying the correctness of the information and a declaration committing to communicate reasons if the AIN remains unutilized for six months.
6. Key Updates in the 2026 Rules
- Statutory Status: Previously, there was no corresponding statutory form under the 1962 rules for AIN allotment; it has now been formally introduced as Form 136.
- Counter-Verification: The form now includes a mandatory counter-verification by the authority supervising the applicant (PAO/DTO/CDDO) to ensure the genuineness of the application and the accuracy of the details.
Form 136 Income Tax Rules 2026 pdf download
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Form No.136– Frequently Asked Questions
1. What is Form No. 136?
Ans: Form No. 136 is used for filing application for allotment of Accounts Office Identification Number (AIN).
2. What is Accounts Office Identification Number (AIN)?
Ans: Accounts Office Identification Number (AIN) is a unique seven-digit number which is allotted by the Directorate of Income Tax (Systems), Delhi, to every Accounts Office based on application filed in Form No. 136. Each Accounts Office is uniquely identified
in the system by this number.
3. Who is required to obtain AIN?
Ans: Every Accounts Officer such as Pay and Accounts Officer (PAO), District Treasury Officer (DTO), Cheque Drawing and Disbursing Officer (CDDO) or an equivalent office of the Central or State Government, who are making TDS/TCS payment to the Central Government through book adjustment is required to obtain AIN by filing application in Form No. 136. Using the AIN allotted, the Accounts Officer files the statement in Form No. 137 to report the remittance of TDS/TCS through book adjustment for each month.
4. Can a non-government office obtain AIN?
Ans: No. AIN can be obtained only by the central and state government offices who are making TDS/TCS payment to the Central Government by way of book adjustment.
5. If a central or state government office is making payment of TDS/TCS only through challans and not through book adjustment, does it require to obtain AIN?
Ans: No. AIN is required to be obtained by the central or state government office only if they are making payment of any TDS/TCS to the Central Government through book adjustment.
6. What is the mode of filing of Form No. 136?
Ans: Form No. 136 can be filed either online on the TRACES portal of the Income-tax Department or offline before the jurisdictional Commissioner of Income-tax (TDS).
7. How the AIN details are communicated to the applicant?
Ans: If the application is filed online on TRACES, then the details of AIN allotted are communicated to the applicant by Centralized Processing Cell (TDS) through e-mail and SMS on the email ID and mobile number respectively, mentioned in the application,
and the applicant can also view the status of the application and AIN details once allotted, on TRACES portal. If the application is filed physically before the jurisdictional Commissioner of Income-tax (TDS), then the allotted AIN details are communicated to the applicant by Directorate of Income-tax (Systems) through e-mail on the email ID mentioned in the offline application.
8. What action is required if the Accounts Office fails to utilise the AIN after allotment?
Ans: After allotment of the Accounts Office Identification Number (AIN), if the same is not utilised for a period of six months for filing Form No. 137 statements, the reasons thereof shall be communicated to the jurisdictional Commissioner of Income-tax (TDS)
by the Accounts Office.
9. Can one Accounts Office have multiple AINs?
Ans: No. An Accounts Office is allotted only one AIN.
10. Can AIN details be modified later?
Ans: Yes. Application for modification of AIN details can be filed either online on the TRACES portal of the Income-tax Department or offline before the jurisdictional Commissioner of Income-tax (TDS).
11. Is quoting TAN mandatory while filing Form No. 136?
Ans: No. However, if the applicant is having TAN at the time of filing Form No. 136, then he must mention the TAN in the relevant column.
Guidance Note on Form 136
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