Form Nos explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
A person who has to deduct or collect tax must first have a Tax Deduction and Collection Account Number (TAN). Form 134 is the application for a Government entity and Form 135 is the application for everyone else. This article describes both as printed, as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked.
Rule 216(1) says the application under section 397(1)(a) is made in Form 134 for a Government entity and Form 135 for a person other than a Government entity. The application is made prior to the deduction or collection of tax; if not, then within thirty days from the end of the month in which tax was deducted or collected (rule 216(4)). It goes to the officer to whom the Director General of Income-tax (Systems) has assigned the allotment function.
The rule and the section
Section 397 of the Income-tax Act, 2025 is the section on compliance and reporting for tax deducted or collected at source; its sub-section (1)(a) is the one rule 216 names for the application for allotment of a TAN. See section 397 and our post on rule 216. Key points from rule 216:
- Forms (sub-rule 1). Form 134 for a Government entity; Form 135 for a person other than a Government entity.
- Common application (sub-rule 2). An application may also be made through a common application form notified by the Central Government by the persons mentioned in that notification; the notification is not in the text consulted.
- To whom (sub-rule 3). To the officer to whom the function of allotment has been assigned by the Director General of Income-tax (Systems).
- When (sub-rule 4). Before deduction or collection of tax; where that was not done, within thirty days from the end of the month in which the tax was deducted or collected.
- Documents (sub-rule 5). The application is accompanied by the documents in column D of the Table under rule 158(8), as proof of identity, address and date of birth or date of incorporation.
- Government entity (sub-rule 6). An entity of the Central or State Government, or a local authority (Central or State Government), but not a company or a statutory or autonomous body constituted by an Act.
If you are starting a new business, hiring staff or paying vendors for the first time, getting the TAN in time is the first compliance step; our TDS compliance team can set it up.
Form 134: Government entity
The printed title is "Form for application for allotment of Tax Deduction and Collection Account Number under section 397", with the sub-title "".
Part A: Details of the applicant has fifteen rows:
| Rows | Particulars |
|---|---|
| 1 | Category of deductor or collector: Central Government; State Government; Local Authority (Central Government); Local Authority (State Government) |
| 2 to 4 | Name of the local authority; name of the State where the category is State Government; name of the office |
| 5 to 8 | Office address; name of the organisation; name of the department; name of the ministry |
| 9 and 10 | Account office name; Accounts Office Identification Number |
| 11 and 12 | Permanent Account Number, if any; official e-mail identity |
| 13 | Details of the person responsible for deduction or collection of tax: name, designation, PAN, contact number |
| 14 and 15 | Contact number; TDS Assessing Officer code |
Part B: Declaration has four limbs: (a) the declarant, with a PAN, is liable to deduct, collect, or deduct and collect tax in accordance with Chapter XIX-B of the Act (the unneeded words are deleted); (b) a certificate issued by the PAO, ZAO, DTO or CDDO is enclosed; (c) as far as the declarant knows and believes, what is stated is true, in the stated capacity; and (d) the entity does not possess a TAN and shall be liable for legal consequences if this declaration is found incorrect. It carries place, date, signature, name and designation. The Notes: name in full; address elements (country or region, flat or door or building, road or street or block or sector, PIN or ZIP code, post office, area or locality, district, State); pre-filling; delete whichever is inapplicable.
Form 135: person other than a Government entity
The title is the same, with the sub-title "".
Part I: Personal details of the applicant. The applicant selects only one of columns A to G, whichever applies:
| Column | Applicant | What it asks |
|---|---|---|
| A | Individual | Name; address |
| B | Branch of an individual business (sole proprietorship) | Name of the individual; name of the branch; address of the branch |
| C | LLP, firm, association of persons, trust, body of individuals, artificial juridical person or Hindu undivided family | Name; registration number, if any (Note 3); the person responsible for deduction or collection (name, designation, PAN, contact number); address |
| D | Branch of any of the above | Name; registration number; name and address of the branch; the person responsible |
| E | Company (tick one: Central Government company or company established by Central Act; State Government company or company established by State Act; public limited; private limited; one person company; Section 8 company; other) | Name; Corporate Identity Number; the person responsible; address |
| F | Branch or division of a company (the same ticks) | Name of company; CIN; name and address of the branch or division; the person responsible |
| G | Statutory or autonomous bodies (tick statutory body or autonomous body) | Name of office; name of organisation; the person responsible; address |
Part II: Other details of the applicant. Seven rows: date of birth or date of incorporation (Note 5); PAN (Note 6); nationality (Indian or foreign), if applicable; e-mail identity; contact number; TDS Assessing Officer code; and other details to be provided as a separate enclosure (Note 8).
Declaration. (a) The declarant, with a PAN, is liable to deduct or collect tax (delete as inapplicable) in accordance with Chapter XIX-B; (b) the applicant has enclosed proof of identity, proof of address and proof of date of birth or incorporation; (c) as far as the declarant knows and believes, what is stated is true, in the capacity of self or another stated capacity; and (d) the applicant does not possess a TAN and shall be liable for legal consequences if this is found incorrect. It carries place, date, signature and name.
Notes of Form 135.
| Note | Content |
|---|---|
| 1 and 2 | Name in full; address elements |
| 3 | Registration number is mandatory for an LLP |
| 4 | In the case of an HUF, the designation shall be "Karta" |
| 5 | Date of birth or incorporation is the applicant's; for a branch or division, that of the branch or division |
| 6 | PAN is the applicant's; for a branch or division, that of the parent person |
| 7 | Column E applies only if a single TAN is applied for the whole company; if separate TANs are applied for for divisions or branches, column F is filled |
| 8 | Documents as proof of identity, address and date of birth or incorporation, as specified in rule 158 |
| 9 and 10 | Pre-filling; delete whichever is inapplicable |
A short example
Riverbank Trust, a public charitable trust, begins paying salaries and will deduct tax on them. Before its first deduction it applies in Form 135, column C (trust), entering its name, any registration number, the trustee who is responsible for deduction, and its address. In Part II it gives its date of incorporation and PAN, with the proof documents listed in rule 158. Had it missed the date, rule 216(4)(b) would have required the application within thirty days from the end of the month in which it first deducted tax. The names are invented.
Need help getting a TAN and setting up TDS?
Choosing the right column in Form 135 and keeping the proof documents ready is straightforward once you know the category. If you want help from application to the first quarterly statement, speak to our TDS compliance specialists.
Key takeaways
- Form 134 is for Government entities; Form 135 is for everyone else.
- Apply before deducting or collecting tax, or within thirty days from the end of the month in which tax was first deducted or collected.
- Form 135 has seven applicant columns (A to G); select only one.
- Registration number is mandatory for an LLP; an HUF's designation is "Karta".
- Proof of identity, address and date of birth or incorporation is enclosed, as specified in rule 158.
Read next
- Rule 216: TAN application in Forms 134 and 135
- Form 128: application for a lower or nil deduction certificate
- Form 138: quarterly statement of tax deducted on salary
- Section 397 of the Income-tax Act, 2025
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.