Tax deducted and collected at source Became Form 134
Form 49B
Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961
What this form is
Form 49B belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 134 of the Income-tax Rules, 2026. 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
Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
| What the description names | Where it sits now |
|---|
| section 203A of the 1961 Act | section 397 |
Rules of the 2026 Rules that work the same section. rule 217 (Conditions under section 397(2)(c) for non-application of deduction), rule 219 (Statement of deduction or collection of tax at source under section). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.
What it became under the 2026 Rules
The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule. One 1961 form has become two separate 2026 forms, so the first question is which of them your facts fall in.
| Under the 2026 Rules | What the department calls it |
|---|
| Form 134 | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 |
| Form 135 | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 |
Where you meet it
You meet it on the deduction side of a payment — at the quarter end when a statement falls due, or when the person deducted from asks for the certificate that lets him claim the credit. A mismatch between the statement and the credit claimed is where most of the trouble starts.
On the same provision
Decisions in this library that turn on the same provision of the 1961 Act that this form names. They are about the provision, not about the form; a case is listed here because it argues the section, and none of them is authority on how the form itself is to be filled in.
Near it
Other forms we have put in the same group — tax deducted and collected at source.
Form 10E, Form 12B, Form 12BA, Form 12BAA, Form 12BB, Form 12BBA, Form 13, Form 15C, Form 15D, Form 15E, Form 15G, Form 15H
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. Both are here because a notice, an order or a judgment may name either number.
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.