Form 136 of the Income-tax Rules, 2026

Application for allotment of Accounts Office Identification Number (AIN)

What this form is

Form 136 of the Income-tax Rules, 2026 is new. The department’s concordance shows no form of the 1961 regime behind it. It is an application. Nothing follows from filing it by itself; what follows is an order, and the order is what matters. The assessee signs and files this himself.

Which provision requires it

Neither side of the department’s description names a section or a rule, so there is nothing here we can point at without guessing. The enabling provision is on the form itself.

What it is under the 2026 Rules

This form is new. The department’s concordance leaves the 1961 column empty for it, which means there is no earlier form it replaces and no older practice to read across from. Its number is Form 136, and the department describes it as: “Application for allotment of Accounts Office Identification Number (AIN)”.

Where you meet it

You meet it when something has to be sanctioned before it will work — a trust registered, a fund approved, a project notified. The approval is prospective and conditional; the conditions on the order are as much a part of it as the approval itself.

Near it

Other forms we have put in the same group — registration, approval and notification.

Form 3CF, Form 3CG, Form 3CH, Form 3CJ, Form 3CK, Form 3CL, Form 3CM, Form 3CN, Form 3CO, Form 3CP, Form 3CQ, Form 3CR

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none.

Form 136 — 2026 Rules (PDF) All forms at the department

What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.