Download Form 135 (Form No.49B) TAN Application — Complete Guide
The definitive 2026 guide by CA Sagar Batra. Everything you need to apply for TAN in India — who needs it, documents required, step-by-step filling, and the official PDF download.
Download Form 135 PDFForm 135 — TAN Application
Official PDF · Non-Government Entities
Replaces Form 49B · Valid from 2026
Also available on incometaxindia.gov.in
CA Sagar Batra
Chartered Accountant · TDS / TCS Compliance Specialist · 12+ years experience
₹10,000 under Section 272BB if you deduct TDS without a valid TAN. Banks will reject challans.
What is Form 135 (Form No.49B) TAN Application?
Form 135 is the official application form introduced by the Income Tax Department of India in 2026 for all non-government entities to apply for a Tax Deduction and Collection Account Number (TAN).
TAN is a unique 10-character alphanumeric code — for example, ABCD12345E — that every entity responsible for deducting tax at source must possess.
Legal Mandate: Under Section 397 of the Income Tax Act, any person required to deduct TDS or collect TCS must obtain TAN using Form 135. Failure attracts a penalty of ₹10,000 under Section 272BB.
TAN vs PAN — Key differences at a glance
| Factor | TAN | PAN |
|---|---|---|
| Full form | Tax Deduction & Collection Account Number | Permanent Account Number |
| Purpose | Track TDS/TCS deducted or collected | Track own income and tax payments |
| Who needs it | Anyone deducting/collecting tax at source | Every taxpayer in India |
| Format | 10 characters alphanumeric | 10 characters alphanumeric |
| 2026 Form | Form 135 | Form 49A / 49AA |
Form 135 vs Form 134 — Selection Guide
| Feature | Form 135 Non-Govt | Form 134 Govt |
|---|---|---|
| Usage | Private companies, LLPs, NGOs, Individuals | Govt departments & ministries only |
| PAN Mandatory | Yes (Strictly required since 2026) | Not typically required |
| CIN Required | Yes, for Corporate entities | Not applicable |
| KYC Proofs | POI + POA + Incorporation Proof | Office order / Gazette notification |
| Fee (2026) | ₹77 (inclusive of GST) | Nil |
Who Needs TAN in India?
TAN is required by a wider group than most expect. The simple test is: "Am I making a payment where I must deduct TDS or collect TCS?" If yes, TAN is mandatory — not optional.
Employers
Companies & LLPs
Sole Proprietors
Trusts & NGOs
E-commerce Operators
Property Buyers
CA Sagar Batra advises: Even a small tuition centre paying a visiting coach ₹1 lakh per month must deduct TDS and apply for TAN. The business size does not matter — the payment threshold does. First-time employers are frequently caught off guard by this rule.
Documents Required for Form 135 TAN Application
Since 2026, physical KYC documents are legally mandatory for all applicants. Documents must be valid, self-attested, and match the details filled in the form exactly.
| Document Type | Individual / HUF | Company / LLP | Trust / NGO / Society |
|---|---|---|---|
| Proof of Identity (POI) | Aadhaar card, Passport, Voter ID, Driving Licence | Certificate of Incorporation (CIN document) | Society / Trust registration certificate |
| Proof of Address (POA) | Aadhaar, Utility bill (not older than 3 months), Bank statement | Registered office address proof (rent agreement / utility bill) | Registered address proof from registrar |
| Proof of Incorporation / Age | Birth certificate (individuals) | Certificate of Incorporation from ROC | Trust deed / society registration document |
| PAN Card | Applicant's PAN — mandatory | Company PAN (parent company's PAN for branches) | Trust / NGO PAN — mandatory |
| Registration Number | Not applicable | CIN (companies) or LLP Registration Number | Society / trust registration number, if any |
Pro tip from CA Sagar Batra: Cross-check that your name on the form exactly matches the name on your PAN card and incorporation documents — even one extra word or abbreviation causes rejection. Prepare scanned copies (200 dpi minimum, PDF format) before starting the online application.
Form 135 — Sample Filled Form Preview
Below is a field-by-field preview of a filled Form 135 for a Private Limited Company. Use this as a reference before filling your actual form. All details here are illustrative only.
| 1. Name of Company (Note 1 — full name) |
BATRA TECH SOLUTIONS PRIVATE LIMITED |
| 2. Corporate Identity Number (CIN) | U72900DL2022PTC012345 |
| 3. Responsible Person — Name | SAGAR BATRA |
| 3. Designation | DIRECTOR |
| 3. PAN of Responsible Person | ABCPB1234D |
| 3. Contact Number | +91 98765 43210 |
| 4. Address (Note 2) |
Flat 402, Sector 21 Business Park, DLF Phase II, Gurugram, Haryana — 122 001 |
| 1. Date of Incorporation (Note 5) |
15 / 03 / 2022 |
| 2. PAN of Applicant (Company) (Note 6) |
AACBB5678G |
| 3. Nationality | ● Indian ○ Foreign |
| 4. Email ID | compliance@batratechsolutions.in |
| 7. Enclosures (Note 8) |
Certificate of Incorporation · Company PAN card copy · Registered office address proof |
How to Fill Form 135 — Step-by-Step Guide
Follow these eight steps carefully. A single mismatch between your form and supporting documents is the most common cause of rejection.
Tick only one box from the seven columns. Individual, Sole Proprietor Branch, LLP/Firm/HUF/Trust, Branch of LLP/Firm, Company, Branch/Division of Company, or Statutory/Autonomous Body. Wrong column = instant rejection. If you are a Private Limited Company, select Column E.
Write the name exactly as it appears on your PAN card and incorporation certificate. "Batra Tech" must be written as "BATRA TECH SOLUTIONS PRIVATE LIMITED". For HUF, write the Karta's full name followed by "HUF".
Companies must enter their 21-character CIN. LLPs must provide their LLP Registration Number. This field is mandatory for these entities and cannot be left blank. Individuals and HUFs may leave it blank.
This is the person legally responsible for TDS/TCS deductions — typically the Director (company), Partner (firm), Proprietor (sole prop), or Karta (HUF). Their PAN is mandatory. For HUF, the designation must be "Karta" as per Note 4.
Include all components: Flat/door/building number, street/road, area/locality, district, state, and PIN code. This must be an active Indian address and must match your address proof document character-for-character. Add your email ID and mobile number.
Enter date of birth (individuals) or date of incorporation (companies/LLPs). For branches, enter the date of the branch/division's incorporation. The PAN in Part II must be the applicant entity's PAN (for branches, use the parent company's PAN as per Note 6).
Read all four declaration points carefully. Sign with your full name, add the date (DD/MM/YYYY format), and the place of signing. You are declaring that the entity does not already possess a TAN — holding multiple TANs is a legal offence.
Attach self-attested copies of POI, POA, and proof of date of birth/incorporation as per Rule 158. For online submission, upload scanned PDFs. For offline submission at TIN-FC, carry originals for verification plus one photocopy each. Pay ₹77 fee (card/net banking online; cash/DD offline).
Online vs Offline Application — Detailed Comparison
Both methods are valid. CA Sagar Batra recommends online for most applicants due to speed and ease of error correction.
| Factor | Online (Protean / NSDL Portal) | Offline (TIN-Facilitation Centre) |
|---|---|---|
| Processing time | 7–10 working days | 10–15 working days |
| Where to apply | tin.tin.nsdl.com or protean-tinpan.com | Nearest TIN-FC across India |
| Convenience | Apply from anywhere, 24x7 | Must visit during office hours |
| Fee payment | Debit card, credit card, net banking, UPI | Cash or demand draft |
| Documents | Upload scanned copies (PDF/JPEG, min 200 dpi) | Submit physical self-attested photocopies |
| Acknowledgment | Instant 14-digit number via email + SMS | Physical acknowledgment receipt from counter |
| Status tracking | Real-time on portal using acknowledgment number | Limited — must call or revisit |
| Error correction | Easy — edit fields before final submit | Must use fresh form if error found at counter |
| Recommended for | Most applicants — companies, LLPs, NGOs | Individuals without stable internet access |
| CA Sagar Batra's verdict | Recommended — faster, traceable, error-friendly | Valid fallback for remote applicants |
Online step-by-step: Visit protean-tinpan.com → Services → TAN → Apply Online → Select Form 135 → Fill form → Upload documents → Pay ₹77 → Save your 14-digit acknowledgment number.
Common Mistakes to Avoid
Most TAN application rejections trace back to one of these seven errors. Review this checklist before submitting.
PAN is non-negotiable in 2026. Your application is rejected instantly without it. Ensure the PAN provided belongs to the applicant entity — not just the responsible person.
Form 49B was invalidated in 2026. Any application submitted on this form is returned unprocessed. Download the current Form 135 PDF from the official portal before filling.
Form 135 is strictly for non-government entities. If you are a government department, ministry, or local body, you must use Form 134. The wrong form results in immediate rejection.
The name on the form must match your PAN and incorporation certificate character-for-character — including "Private Limited" vs "Pvt. Ltd." Use the exact name as per your official records.
Holding more than one TAN for the same entity is illegal. If you have lost your TAN number or need to update details, use the TAN Correction / Reprint Form — not a fresh Form 135 application.
Any overwriting, correction fluid, or strike-through on the printed form leads to rejection. Use a fresh printed copy if you make a mistake while filling manually.
Download the latest Form 135 PDF, keep your PAN, CIN/registration number, and all document scans ready, fill online for fastest processing, double-check every name field against your official documents, and pay ₹77 via card or net banking for instant acknowledgment.
2026 Updates You Must Know
If you applied for TAN before 2026, the rules have changed significantly. Here is everything that is new or updated.
Form 49B is no longer valid. All TAN applications are now processed under Form 134 (government entities) and Form 135 (non-government entities). Any application on Form 49B is rejected without processing.
Physical KYC documents are now legally mandatory. Unlike the earlier optional process, you must now attach valid Proof of Identity, Proof of Address, and Proof of Date of Birth/Incorporation with every application. No exceptions.
PAN is strictly mandatory for all non-government applicants. There is no exemption, no alternative, and no grace period. Applications without a valid PAN are rejected immediately.
Processing fee is ₹77 (inclusive of GST) for online applications via Protean (formerly NSDL). This replaces the earlier ₹65 fee structure.
Online applications now include a digital pre-fill option. The Protean portal can pre-fill some fields using your PAN data, reducing entry errors and speeding up the process.
Separate TAN now explicitly allowed for branches and divisions. Form 135 includes dedicated columns (D and F) for applying separate TANs for each branch or division of a firm or company operating across multiple states.
Frequently Asked Questions
Form 135 is the official 2026 application form for all non-government individuals, businesses, trusts, and associations in India to apply for a Tax Deduction and Collection Account Number (TAN). It replaces the now-invalid Form 49B and is required under Section 397 of the Income Tax Act.
Download it free from the Protean (NSDL) TIN portal at protean-tinpan.com, or from the official Income Tax India website at incometaxindia.gov.in under the "Forms" section. The download button at the top of this page links directly to the official source.
No. Form 49B was the previous TAN application form and is now completely invalid from 2026. Form 135 is the new replacement for non-government entities. Form 134 is the equivalent replacement for government bodies.
The processing fee is ₹77 (inclusive of GST) for online applications via the Protean portal. Offline submissions at a TIN-Facilitation Centre also attract ₹77, payable by cash or demand draft at the counter.
Online applications are typically processed in 7–10 working days. Offline applications take 10–15 working days. You can track your application status on the Protean portal using your 14-digit acknowledgment number received at the time of submission.
No. Holding more than one TAN for the same entity is illegal. If you need to update your registered address, name, or other details, use the TAN Correction / Reprint Form — not a new Form 135. Separate TANs are only allowed for genuinely separate branches or divisions of an organisation.
If you are buying property worth ₹50 lakh or more, TDS must be deducted on the sale consideration. Individual buyers can sometimes use their PAN directly for this purpose, but businesses, trusts, and firms generally need a valid TAN to deduct, deposit, and file the corresponding TDS return.
Not obtaining a TAN when required, or failing to quote it on TDS challans and returns, attracts a penalty of ₹10,000 under Section 272BB of the Income Tax Act. Additionally, banks will reject your TDS payment, and the Income Tax Department will not process your returns, resulting in further compliance issues.
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