Generation & allotment of UIN in Form No. 121 declaration for payment without TDS

Procedure, formats and standards for generation and allotment of Unique Identification Number (UIN) in respect of Form No. 121 declaration for payment without deduction of tax from tax year 2026-27

As per Income tax Act 2025, Section 393 provides for provisions regarding deduction of tax at source. Similar to section 197A of Income tax Act 1961 (the old Act), section 393(6) of the Income-tax Act, 2025 (the Act) provides for no deduction of tax in certain cases wherein declaration in Form No. 121 (Form 15G/15H under old Act) (declaration for receipt of certain income without deduction of tax) is furnished by the payee to the payer as per Rule 211 of the Income-tax Rules, 2026 (the Rules).

The Rule 211 further provides that the payer in such cases shall enable the payee to furnish the declaration either in paper form or in electronic form after due verification through an electronic process.

The payer is required to allot a unique identification number (UIN) to each said declaration received in paper or in electronic form. 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 efiling portal.

Further, clause 4 of Rule 211 provides that the payer shall also furnish statement of deduction of tax containing the particulars of declaration received by him during each quarter of the tax year along with the unique identification number regardless of the fact that no tax has been deducted in the said quarter.

The Director General of Income-tax (Systems) have issued Notification No. 01/CPC{TDS)/2026 dated 28.03.2026 specifying the following Procedure, formats and standards for generation and allotment of Unique Identification in respect of Form No. 121 and quarterly furnishing of Part B thereof by the payer.

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).

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