Notification No. 01/CPC(TDS)/2026

Procedure formats and standards for generation and allotment of unique identification number uin in respect of form no. 121 and quarterly furnishing of part b thereof by the payer

What this is

Notification No. 01/CPC(TDS)/2026 was published on 28 March 2026. Its subject is Procedure formats and standards for generation and allotment of unique identification number uin in respect of form no. 121 and quarterly furnishing of part b thereof by the payer.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

The Director General of Income-tax (Systems) lays down the procedure, formats and standards for generation and allotment of a Unique Identification Number (UIN) for declarations in Part A of Form No. 121 of the Income-tax Rules, 2026, and for quarterly furnishing of Part B of that form by the payer. The payer must allot a 26-character UIN to each declaration received during the tax year, made up of a ten-character sequence number beginning with the letter "D" followed by nine digits, six digits for the tax year (202627 for tax year 2026-27), and the payer's ten-character TAN. Paper declarations must be digitised and given a UIN from the same running sequence used for electronic declarations, and the sequence resets to 1 for each TAN at the beginning of every tax year. Part B of Form No. 121 must be furnished on the e-filing portal at www.incometax.gov.in in the prescribed file format within the timelines under section 393(7) of the Income-tax Act, 2025.

Why it was issued

Section 393(6) of the Income-tax Act, 2025 provides for no deduction of tax where the payee furnishes a declaration in Part A of Form No. 121 under rule 211 of the Income-tax Rules, 2026, and sub-rule (3) of rule 211 requires the payer to allot a unique identification number to each such declaration.

Who it reaches

Payers responsible for paying sums covered by section 393(6) of the Income-tax Act, 2025
Payees furnishing no-deduction declarations in Part A of Form No. 121
TAN holders filing quarterly statements of deduction of tax
Payroll and TDS software providers building the prescribed file format

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

F.No.: CB/657 /2026-ITO(SYSTEMS)(CPC-TDS)-2-DEL
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income-tax (Systems) New Delhi.
Notification No . 01/CPC{TDS) /2026
New Delhi, 28th of March 2026
Subject: Procedure, formats and standards for generation and allotment of Unique Identification Number (UIN) in respect of Form No. 121 and quarterly furnishing of Part B thereof by the payer - regarding
Section 393{6) of the Income-tax Act, 2025 (hereinafter referred to as "the Act" ) provides for no deduction of tax in certain ca ses wherein declaration in Part A of Form No. 121 is furnished by the payee to the payer as per Rule 211 of the Income-tax Rules, 2026 (hereinafter referred to as "the Rules" ). The person responsible for paying any income or sum of any nature referred to in section 393(6) of the Act (hereinafter called "payer") shall enable the payee to furnish the declaration either in paper form or in electron ic form after due verification through an electronic process . The declarant shall mandatorily quote its PAN in the declaration in Part A of Form No. 121 in accordance with the provisions of section 397 of the Act .
A unique identification number shal l be allotted under sub-rule (3) of Rule 211 of the Rules by the payer to each declaration received in paper or in electronic form. The payer shall furn ish Part B of Form No. 121 containing the details of declarations received in Part A of Form No. 121 (whether digitized or electronic) within the prescribed timelines under the provisions of section 393(7) of the Income-tax Act, 2025 in the prescribed file format on the Income-tax efiling portal (www.incometax.gov.in). Further, clause 4 of Rule 211 provides that the payer shall also furnish stateme nt of deduction of tax referred to in Rule 219 containing the particulars of declaration received by him during each quarter of the tax year along with the unique identification number referred to in sub-rule (3) of Rule 211, regardless of the fact that no tax has been deducted in the said quarter.
In exercise of the powers conferred under sub-rule (3) of Rule 211 read with sub-rule (2) of Rule 332 of the Income-tax Rules, 2026, the Director General of Income-tax (Systems) hereby specifies the following Procedure, formats and standards for generation and al lotm ent of Unique Identification Number (UI N) in respect of Form No. 121 and quarterly furnishing of Part B thereof by t he payer.
2. Generation and allotment of Unique Identification Number (UIN):
2.1 The payer shall allot a 26-character UIN to each declaration {Part A of Form No. 121) received by him during the tax year. The UIN shall consist of the following three fields, namely:
(a) Sequence Number - Ten alphanumeric characters beginning with the letter "D" followed by nine digits (for example: 0000000001);
(b) Tax Year - Six digits representing the tax year for which the declaration is furnished (for example, for Tax Year 2026-27, it shall be 202627);
(c) Tax Deduction and Collection Account Number (TAN) of the payer -Ten alphanumeric characters (for example, for TAN: MUMN12345A it shall be MUMN12345A).
Illustration: UIN to be allotted by the payer (TAN : MUMN12345A) to the first declaration {Part A of Form No. 121) received by him for Tax Year 2026-27 shall be, -
0000000001202627 MUMN12345A
2.2 Where the declaration in Form No. 121 is received in paper form, the payer shall digitize such declaration and allot a Unique Identification Number (UIN) in accordance with para 2.1 above. Such declarations shall bear sequence numbers in continuation to running sequence number series as used for electronically furnished declarations.
2.3 The running sequence number series referred to in clause 2.1(a) above shall be reset to "1" for each TAN of the payer at the beginning of every tax year.
3. Furnishing of Part B of Form No. 121 by the payer to the Income-tax Authority
The payer shall furnish Part B of Form No. 121 containing the details of declarations received in Part A of Form No. 121 {whether digitized or electronic) within the prescribed timelines under the provisions of section 393(7) of the Income-tax Act, 2025 in the prescribed file format on the Income-tax e-filing portal (www.incometax.gov.in}.
4. This notification shall apply from 01 April 2026.
This issues with the approval of the Competent Authority.
Copy to:
1. PPS to the Chairman and Members CBDT, New Delhi.
(Kamal Deep)
Addi. CIT (CPC-TDS)-1
CPC-TDS
2. All Principal Chief Commissioners/Principal Director General of Income-tax/Chief Commissioners/Director General of Income-tax/ Principal Commissioners of Income-tax/ Principal Director of Income-tax/Commissioners of Income-tax {TDS) with a request to circulate amongst all officers in their regions/charges.
3. JS(TPL)-I & II/Media coordinator and Official spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/ DIT (Vig.)/ ADG (Systems) 1,2,3,4,5 /ADG(TDS)/CIT(CPC-ITR), Bangalore, CIT(e-filing), CIT(ITBA), CIT (CPC- TDS) Ghaziabad
5. ADG (PR, PP & OL) with a request for advertisement campaign for the notification.
6. TPL and ITA Divisions of CBDT
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. The Web Manager, 'incometaxindia.gov.in' for hosting on the website.
9. Database cell for uploading on www.irsofficersonline .gov.in and in DGIT(Systems) corner.
10. ITBA & e-filing publishers for uploading on ITBA & e-filing Portals

From when

1 April 2026.

What to watch

The notification applies from 1 April 2026.
The payer must quote the UIN in the quarterly statement of deduction of tax referred to in rule 219 even for a quarter in which no tax was deducted.
The declarant must mandatorily quote its PAN in Part A of Form No. 121 in accordance with section 397 of the Act.
The illustration in the text runs the three fields together, so the field order — sequence number, then tax year, then TAN — should be read from paragraph 2.1 rather than from the illustration's spacing.

Where you meet it

When a payee gives a no-deduction declaration in Form No. 121 and the payer records the UIN, and in the quarterly statement of deduction of tax and Part B of Form No. 121 filed on the e-filing portal.

An example

Ours, not the Board’s: a worked case built from the rule the instrument sets, to show how it falls out.

A payer with TAN MUMN12345A receives its first Part A declaration for tax year 2026-27. The UIN is built from sequence number D000000001, the tax year 202627 and the TAN MUMN12345A. For the next tax year the sequence restarts at 1 for that TAN.

What it names

Forms it names. Form No. 121

Rules it names. Rule 211, 219, 332 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.