TAN Registration and TCS Returns — Forms 134/135 (ex-49B), Fee, Documents and Form 143 (ex-27EQ)
Quick answer: Every person who deducts tax at source or collects it must hold a Tax Deduction and Collection Account Number and quote it on challans, statements and certificates. From 1 April 2026 the application is made in Form 134 (government deductors) or Form 135 (all others) under Section 397 of the Income-tax Act 2025, replacing Form 49B; the guidance note quotes ₹77 including GST, no supporting documents, and PAN is now mandatory for non-government applicants. There is no 'last date' — apply before the first deduction. Tax collected at source is governed by Section 394 and reported in Form 143, the successor to Form 27EQ; commentary reports its due dates aligned with the TDS statements (31 July for the April–June quarter), so quarter dates are confirmed on the portal.
Last verified 5 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
TAN — the facts
| Point | Position |
|---|---|
| Who needs it | Every deductor or collector of tax — employers, companies, firms deducting TDS on payments, sellers collecting TCS |
| Form | Form 134 (government deductors) and Form 135 (others) from 1 April 2026; earlier Form 49B |
| Fee | ₹77 including GST (guidance note quoting the earlier ₹65 plus GST) |
| Documents | None attached; PAN is mandatory for individuals and other non-government categories so that PAN and TAN are mapped |
| Where | Protean TIN portal or the income-tax e-filing site; a 14-digit acknowledgement tracks the application |
| Timing | Before the first deduction or collection; there is no calendar last date, but statements and challans cannot be filed without it |
| Where it is quoted | Every challan, TDS/TCS statement and certificate (Forms 130 and 131) |
TCS — Section 394 and Form 143
- All tax-collected-at-source provisions now sit in Section 394 of the Income-tax Act 2025 (earlier Section 206C); the quarterly TCS statement is Form 143 (earlier Form 27EQ)
- Collector: the seller of specified goods or services — categories and rates are listed in the section tables; commentary reports additions (for example luxury goods), so we confirm the rate table on the day of invoicing
- Deposit: by the 7th of the month following the collection, as for TDS; statement: quarterly, with commentary reporting the April–June date as 31 July 2026 in line with the TDS statements — confirm quarter dates before filing
- Buyer's side: TCS paid shows in Form 26AS and AIS and is claimed as credit in the buyer's return; a mismatch is cleared by the seller correcting the statement
Form changes from FY 2026-27 at a glance
| Purpose | Old form | New form |
|---|---|---|
| TAN application | 49B | 134 / 135 |
| TDS statement — salary | 24Q | 138 |
| TDS statement — resident non-salary | 26Q | 140 |
| TDS statement — non-resident | 27Q | 144 |
| TCS statement | 27EQ | 143 |
Forms 138, 140, 144 and 143 are the ones listed in our section and form finder; the TAN form numbers 134/135 come from the Income-tax Department's guidance note as reproduced by tax publications.
What we do
- TAN applications and corrections, TAN-PAN mapping, challan set-up on the new codes
- Monthly deposit, TDS and TCS statements, mismatch clean-up and notice replies — TDS returns, notices; local desks in Noida, Gurugram, Faridabad, Patna
Dates, forms and thresholds are quoted from the governing Act, rules and official portals; where a figure changes by notification or year, the page says so and we confirm it at filing rather than estimate.
Talk to us before you file anything
Frequently asked questions
What is the TAN application fee?
₹77 including GST, per the guidance note for the new application forms; it is non-refundable.
Which form replaced Form 49B?
Form 134 for government deductors and Form 135 for all others, under Section 397 of the Income-tax Act 2025, from 1 April 2026.
What documents are needed for TAN?
None are attached to the application, but PAN is mandatory for non-government applicants.
What is the last date for TAN registration?
There is none — apply before you make the first deduction or collection, since challans and statements need the TAN.
What is Form 143?
The quarterly statement of tax collected at source under Section 394 of the Income-tax Act 2025, replacing Form 27EQ.
When is the TCS return due?
Commentary reports the TCS statement aligned with the TDS statements, 31 July for the April–June quarter; confirm quarter dates on the portal.
How does the buyer get credit for TCS?
TCS appears in Form 26AS and AIS and is claimed as credit in the buyer's return; mismatches are fixed by the seller correcting the statement.
What is the difference between PAN and TAN?
PAN identifies a taxpayer; TAN identifies a person who deducts or collects tax at source and is quoted on TDS and TCS filings.