Changing the Old Form 49B to the New Forms 134 and 135 is a Great Transformation of the New TAN Application in 2026. In the latest update, as of 2026, both a new and significant update has been made by the Income Tax Department to the TAN (Tax Deduction and Collection Account Number) application process wherein now the old Form 49B has been replaced by the new Forms 134 and 135 (Income Tax Rules, 2026).
Such reform is intended to simplify tax compliance and improve timeliness (effectiveness) of the TAN allotment process for various classes of applicants. Before TAN, all applicants (whether governmental offices, private companies, private firms, LLPs or individuals) took the same common form, Form 49B, applying for TAN. But this frequently caused confusion, because the same form had fields that a lot of applicants in the database couldn’t understand.
Categorization-specific forms are now also introduced by the government to solve the problem. Form 134 is only for Government officials as applicants for TAN. Now applicants must supply such information as Accounts Office Identification Number (AIN), office name, and certification from a designated authority (PAO/ZAO/DTO/CDDO). Form 135 is for Non-Government applicants who are individuals, proprietorships, partnership firms, LLPs, Companies, Trusts and other private individuals.
This form has PAN as part of the mandatory information, and requires companies to provide CIN and LLPs to specify their registration number. Support documents like proof of identity, address, and incorporation are also required.
The separate two options simplified, improved, streamlined and precise application process. Filing is now organized into different categories for the purposes of sorting categories and reducing errors and the amount of time required to process applications.
This amendment only applies to new TAN applications filed on or after April 1, 2026. Current TAN number allocated in Form 49B is valid and do not need to be re-applied. In general the reform of Form 49B with Forms 134 and 135 is a big step in modernizing India’s tax administration on the basis of the effective adherence and ease of conducting business.
