TAN Form 134 Income Tax Rules 2026 pdf Download for Govt Departments
TAN Form 134 Income Tax Rules 2026 pdf Download for Govt Departments
FORM NO. 134
[See rule 216(1)(a)]
Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397
[In the case of Government Entity]
Under the newly notified Income Tax Rules, 2026, Form No. 134 is a category-specific application form for obtaining a Tax Deduction and Collection Account Number (TAN), effectively replacing the older, multi-purpose Form 49B for its specific category.
Here are the key points regarding Form 134:
- Target Applicants: The form is tailored exclusively for Government Category Deductors, which specifically includes the Central Government, State Governments, and Local Authorities.
- Governing Provisions: The application is governed by Section 397 of the Income-tax Act, 2025, and Rule 216 of the Income Tax Rules, 2026.
- Mandatory Identifiers: Government applicants must provide specific additional information, including the name of the local authority and the name of the State. Crucially, providing an Accounts Office Identification Number (AIN) and the Account Office Name is now strictly mandatory.
- Required Documents: When filing the application in Form 134, it is mandatory to submit a certificate issued by the PAO (Pay and Accounts Office), ZAO (Zonal Accounts Office), DTO (District Treasury Office), or CDDO (Cheque Drawing and Disbursing Officer).
- Responsible Person Details: To establish the genuineness of the application and ensure accountability, the form makes it mandatory to provide the Name, PAN, and mobile number of the ‘person responsible for deduction/collection of tax’.
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FAQS on TAN Form 134 Income Tax Rules 2026
Form No. 134: Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 of Income-tax Act, 2025 for Government Category Deductors
1. What is Form No. 134?
Ans: Form No. 134 is an application form for allotment of Tax Deduction and Collection Account Number (TAN) for Government Category Deductors.
2. Who can file Form No. 134?
Ans: Form No. 134 can be filed by Government entities i.e. Central Government, State Government and Local Authorities.
3. What documents are required to file Form No. 134?
Ans: AIN and Certificate from PAO/ZAO/DTO/CDDO are required for filing the application in Form No. 134.
Note: AIN (Accounts Office Identification Number) is a unique identifier assigned to an Accounts Office (AO) that is responsible for reporting and reconciliation of TDS/TCS transactions for Government deductors
4. What is Accounts Office Identification Number (AIN) and why is it required in Government TAN application?
Ans: AIN is a 7-digit unique number allotted by the Income-tax Department to PAOs (Pay & Accounts Offices), DDOs (District Treasury Offices) and CDDOs (Cheque Drawing & Disbursing Officers). AIN links the deductor/collector to the relevant Accounts Office for
Government reporting and reconciliation. Making AIN mandatory improves traceability and correct mapping for Government deductors.
Guidance note on Form 134 Income Tax Rules 2026
Related Post
Section 397 Income Tax Act 2025 Compliance and reporting.
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TAN Form 134 Income Tax Rules 2026,
Form 134 Income Tax Rules 2026,
Form 134 Income Tax ,
TAN form for Govt Entities,
TAN Application form for Govt department
Form No 134 replaces old form 49B Income Tax,
for more refer income tax website click here