Rule 216 prescribes Form No. 134 (Government entities) or Form No. 135 (others) for applying for a tax deduction and collection account number, to whom and when to apply, the supporting documents, and what counts as a Government entity.
216
Rules 2026 · Rule 216
Application for allotment of a tax deduction and collection account number
Rules 201-260
Corresponding 1962 rule: rule 114A (Forms 134 and 135 replace Form No. 49B).
Forms (sub-rules 1 and 2). The application under section 397(1)(a) is made in Form No. 134 for a Government entity, or Form No. 135 for anyone else. It may also be made through a common application form notified by the Central Government, by the persons named in that notification.
To whom (sub-rule 3). To the officer assigned the function of allotting the number under section 397(1)(a) by the Director General of Income-tax (Systems).
When (sub-rule 4). Before the deduction or collection of tax; or, if not made by then, within thirty days from the end of the month in which tax was deducted or collected.
Documents (sub-rule 5). An application under sub-rule (1) is accompanied by the documents in column D of the Table under rule 158(8), as proof of identity, address and date of birth or incorporation, for the applicant category in column B of that Table.
"Government entity" (sub-rule 6). An entity of the Central or a State Government, or a local authority (Central or State Government), but not a company or a statutory or autonomous body constituted by any Central or State Act.