Applying for TAN? Income Tax Dept replaces Form 49B with two new forms

Applying for a TAN is set to become a lot simpler. The Income Tax Department has replaced the old Form 49B with two new forms, aiming to make the process clearer and easier for different types of applicants. Let's have a look.

In Short

• Income Tax Dept replaces old Form 49B with Forms 134 and 135 for TAN
• Form 134 is for government entities; Form 135 for individuals, companies, firms
• Change aims to simplify filing, reduce errors, and speed up TAN processing

If you’ve ever dealt with tax compliance, you know how even a small form can feel confusing. The Income Tax Department seems to have taken note. In the latest update, it has replaced the old Form 49B with two new, simplified forms—making the process of applying for a TAN a bit more straightforward.

On April 10, 2026, the Income Tax Department posted on X, “Old form 49B has been replaced with new forms 134 and 135. Form 134 - TAN allotment application form for Government entities. Form 135 - TAN allotment application form for Non-Government entities including individuals, companies and firms.”

TWO FORMS INSTEAD OF ONE

Earlier, everyone, i.e., government bodies and private entities, used the same Form 49B to apply for a Tax Deduction and Collection Account Number (TAN). Now, that has changed.

Form 134 is meant only for government entities, while Form 135 will be used by everyone else, including individuals, companies, firms and LLPs. This split is expected to make things clearer, as each form now asks only for relevant details.

WHAT IS TAN AND WHO NEEDS IT?

A TAN is a 10-digit alphanumeric number required for anyone responsible for deducting or collecting tax at source. Without it, you cannot comply with TDS or TCS rules.

So, whether you are a business owner, a company, or even an individual deducting tax, you will need to apply for TAN using the appropriate form.

WHAT HAS CHANGED IN THE NEW FORMS?

The updated forms bring in a few important tweaks that aim to improve transparency and tracking.

For non-government applicants, quoting PAN is now mandatory. This helps the tax department link PAN and TAN more effectively. Companies must provide their Corporate Identity Number (CIN), while LLPs need to mention their registration number.

For government entities, a new requirement has been added. They must now provide the Accounts Office Identification Number (AIN) along with the office name.

Another small but important change is in the date field. It has now been clearly labelled as “Date of Birth/Date of incorporation”, leaving little room for confusion.

A SIMPLER STRUCTURE FOR EASIER FILING

The structure of both forms has also been cleaned up.

Form 134, meant for government entities, is divided into two parts. The first part captures details such as office information, AIN, and contact details, along with information about the person responsible for tax matters. The second part is a simple declaration and verification section.

Form 135 follows a similar logic but is tailored for non-government users. It starts with basic details like name and category—whether individual, firm or company—and then moves to personal and contact information like PAN, nationality, email and mobile number. It also ends with a declaration section.

WHY THIS CHANGE COULD HELP TAXPAYERS

The idea behind this update is quite simple—make forms easier to understand and quicker to fill.

By separating categories and removing unnecessary fields, the department hopes to reduce errors and improve the overall experience. It could also lead to faster processing of applications, as the data collected is more structured and relevant.

At a broader level, such changes are aimed at encouraging voluntary compliance. When processes feel less complicated, people are more likely to follow them on time.

While this may seem like a small procedural update, it reflects a larger shift in how tax systems are evolving. There is a clear push towards simplification, better data tracking, and smoother compliance.

For taxpayers, it means fewer headaches and, hopefully, less time spent figuring out paperwork.

- Ends