Rule 216: Applying for a TAN in Form No. 134 or Form No. 135
Rule 216 explains how a person who deducts or collects tax applies for a tax deduction and collection account number (TAN) under section 397(1)(a). A Government entity uses Form No. 134 and any other person uses Form No. 135. The rule also allows a common application form, names the officer who receives the application, sets the time limit and lists the supporting documents.
Official notified Income-tax Rules, 2026Need advice on Rule 216?
This article is for general information. Read the official Rules and applicable Act amendments, including the Taxation and Other Laws (Amendment) Act, 2026. If you need professional advice for your situation, contact Bizeneed.
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Rule 216 - Application for allotment of a tax deduction and collection account number
(1) The application under section 397(1)(a) for the allotment of a tax deduction and collection account number shall be made in–– (a) Form No. 134, in case of a Government entity; or (b) Form No. 135, in case of a person other than a Government entity.
(2) An application for allotment of a tax deduction and collection account number may also be made through a common application form as notified by the Central Government, by such persons as mentioned in the said notification.
(3) An application referred to in sub-rule (1) or (2) shall be made to such officer to whom function of allotment of tax deduction and collection account number under section 397(1)(a) has been assigned by the Director General of Income-tax (Systems).
(4) The application referred to in sub-rule (1) or (2) shall be made–– (a) prior to the deduction or collection of tax; and (b) where it has not been so made, then within thirty days from the end of the month in which the tax was deducted or collected, as the case may be.
(5) The application referred to in sub-rule (1) shall be accompanied by the documents mentioned in column D of the Table under sub-rule (8) of rule 158, as proof of identity, address and date of birth or date of incorporation, as the case may be, in respect of an applicant mentioned in column B of the said Table.
(6) For the purposes of this rule, ―Government entity‖ means–– (a) an entity of the Central Government; or (b) an entity of the State Government; or (c) any local authority (Central Government); or (d) any local authority (State Government), but shall not include any company or any statutory or autonomous body constituted by any Act of the Central Government or State Government.
Rule breakdown
Which form to use — Rule 216(1) and (2)
Form No. 134 is used by a Government entity. Form No. 135 is used by every other person.
Under Rule 216(2), a TAN application may also be made through a common application form notified by the Central Government. Only the persons named in that notification can use this route.
A "Government entity" is defined in Rule 216(6). It covers an entity of the Central Government or a State Government, and a local authority (Central Government or State Government). It does not include a company, or a statutory or autonomous body constituted by a Central or State Act. Such a company or body therefore uses Form No. 135.
Where and when to apply — Rule 216(3) and (4)
The application goes to the officer who has been assigned the function of allotting TANs under section 397(1)(a) by the Director General of Income-tax (Systems).
Apply before you deduct or collect tax. If you did not, Rule 216(4)(b) requires the application within thirty days from the end of the month in which the tax was deducted or collected.
Documents — Rule 216(5)
An application under Rule 216(1) must be accompanied by the documents in column D of the Table under rule 158(8). These are the proofs of identity, address and date of birth or date of incorporation that apply to your category of applicant in column B of that Table.
Rule 158 is the PAN application rule. Check the row of that Table that fits your category before you file.
Who does not need a TAN
Section 397(1)(c) of the Act lists persons to whom the duty to apply under section 397(1)(a) does not apply.
Section 87 of the Finance Act, 2026 substitutes section 397(1)(c) with effect from 1 October 2026. The substituted clause covers: (i) a person, for a transaction on which he must deduct tax under section 393(1) [Table: Sl. No. 2(i), 3(i) or 6(ii)]; (ii) a person referred to in section 393(4) [Table: Sl. No. 12.C(a)], for a transaction on which he must deduct tax on consideration for transfer of a virtual digital asset under section 393(1) [Table: Sl. No. 8(vi)]; (iii) a resident individual or Hindu undivided family, for a transaction on which he must deduct tax on consideration for the transfer of any immovable property under section 393(2) [Table: Sl. No. 17]; and (iv) a person notified by the Central Government.
Read the current section 397(1)(c) for your transaction date. Rule 216 applies only when a TAN is actually required.
Key takeaways
Two forms
Form No. 134 for a Government entity; Form No. 135 for anyone else.
Timing
Apply before deducting or collecting tax, or within thirty days from the end of the month of deduction or collection.
Documents
Attach the proofs listed in column D of the Table under rule 158(8).
Practical checklist
- Pick the form by checking the Rule 216(6) definition of "Government entity".
- Apply before the first deduction or collection.
- Keep copies of the column D documents you submitted with the application.
Avoid
- Do not treat a Government company or statutory body as a Government entity.
- Do not let the thirty-day window in Rule 216(4)(b) lapse after a deduction made without a TAN.
FAQs
Is a Government company a "Government entity" for Rule 216?
No. Rule 216(6) excludes any company and any statutory or autonomous body constituted by a Central or State Act. Such an applicant uses Form No. 135.
What if tax was deducted before the TAN application?
Rule 216(4)(b) requires the application within thirty days from the end of the month in which the tax was deducted or collected.
Can I use a common application form?
Yes, if you are among the persons named in the Central Government notification for that common application form (Rule 216(2)).
Does a resident individual buying immovable property from a non-resident need a TAN?
Section 397(1)(c)(iii), as substituted by section 87 of the Finance Act, 2026 from 1 October 2026, says section 397(1)(a) does not apply to a resident individual or HUF in respect of a transaction where he must deduct tax on consideration for the transfer of any immovable property under section 393(2) [Table: Sl. No. 17]. Check the transaction date and the current forms before relying on this.
Glossary
- TAN
- Tax deduction and collection account number allotted under section 397(1)(a).
- Government entity
- As defined in Rule 216(6): an entity of the Central or State Government or a local authority, excluding companies and statutory or autonomous bodies.
- Common application form
- A combined application form notified by the Central Government, usable by the persons named in that notification.