TAN ALLOTMENT COMPLIANCE CHECKLIST (FORMS 134 & 135)

Under Section 397 of the Income-tax Act, obtaining a Tax Deduction and Collection Account Number (TAN) is structured through simplified e-Forms 134 and 135 (replacing erstwhile Form 49B). Form 134 applies exclusively to Government entities, while Form 135 covers all non-Government applicants. This structured checklist details the necessary applicant segregation, mandatory identifiers, document verification rules, and filing steps.

No.

Requirement / Item

Operational Details & Statutory Requirements

1.

Form Selection & Applicability Check

Determine entity category: Use Form 134 for Central/State Government entities and local authorities; use Form 135 for non-Government entities (Individuals, HUFs, LLPs, companies, firms, branches, and trusts).

2.

Mandatory PAN Verification (Form 135)

Ensure that the Permanent Account Number (PAN) of the applicant is valid and ready, as PAN is strictly mandatory for all non-Government categories for proper traceability and PAN-TAN mapping.

3.

Government Specific Identifiers (Form 134)

For Government category applicants, ensure the Account Office Identification Number (AIN) and Account Office Name are correctly obtained and included in the application.

4.

Corporate & Partnership Identifiers

Verify that mandatory registration codes are recorded correctly: Corporate Identity Number (CIN) for companies and official registration numbers for Limited Liability Partnerships (LLPs).

5.

Mandatory Supporting Documents (Rule 216)

Collate required verification proofs for non-Government applicants: Proof of Identity (POI), Proof of Address (POA), and official Proof of Date of Birth / Date of Incorporation.

6.

Particulars of Person Responsible

Record complete details of the designated person responsible for tax deduction or collection, including official designation, contact number, and valid email ID.

7.

Mode of Filing & Processing Channels

Choose filing mode: Submit online via the official service provider portal (e.g., M/s Protean) or offline via physical submission. Note that domestic companies and LLPs can also streamline filing through the MCA portal.

8.

Prescribed Fee & Verification

Remit the prescribed application fee and ensure the final declaration and verification section is fully signed, dated, and stamped by the authorized signatory to avoid rejection of incomplete forms.

Conclusion & Compliance Note
Forms 134 and 135 establish a modernized, category-specific framework for TAN allotment under Section 397. By ensuring correct form selection, mandatory PAN/AIN disclosures, and verified supporting documentation, organizations can prevent processing rejections and ensure seamless integration into the tax deduction system.