Forms › Salaries, TDS Certificates & Returns › Form 136

Form 136 — Application for allotment of Accounts Office Identification Number (AIN)

New form Compiled — pending CBDT Appendix III cross-check O · Salaries, TDS Certificates & Returns

New form — no earlier equivalent. Form 136 is introduced under the Income-tax Act, 2025.

New form numberForm 136

Old form number— none (new form) —

Act 2025 referenceAIN

CategoryO · Salaries, TDS Certificates & Returns

Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 136?

Form 136 is the Income-tax Act, 2025 form titled “Application for allotment of Accounts Office Identification Number (AIN)”. It is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the earlier law.

It falls under the Salaries, TDS Certificates & Returns category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 136, reviewed by our Chartered Accountants, is being added.

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

Is Form 136 a new form?

Form 136 is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Application for allotment of Accounts Office Identification Number (AIN).

From when does Form 136 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Need help with Form 136?

Our CA-led team handles it end-to-end — Application for allotment of Accounts Office Identification Number (AIN).

✅ TDS / TCS filing & certificates →💬 Ask our CA

This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.

Form 136 — Application for allotment of Accounts Office Identification Number (AIN)

What is Form 136?

Transitional rule — which form applies?

Frequently asked questions

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