The Central Board of Direct Taxes (CBDT) on March 28, 2026, issued a notification regarding Procedure for Generation of UIN and Filing of Form No. 121.
The following has been stated:
It has laid down the detailed procedure, formats, and standards for the generation and allotment of a Unique Identification Number (UIN) in respect of declarations furnished in Part A of Form No. 121, and for the quarterly furnishing of Part B of the said form by the payer under the provisions of the Income-tax Act, 2025 and the Income-tax Rules, 2026. As per Section 393(6) of the Act, no deduction of tax is required in certain cases where the payee furnishes a declaration in the prescribed manner, either in paper or electronic form, duly verified through an electronic process, and mandatorily quoting their PAN in accordance with Section 397. The payer is responsible for enabling such submission and maintaining the declarations.
In this regard, the payer is required to allot a 26-character UIN to each declaration received during a tax year. The UIN is structured into three components: a sequence number consisting of ten alphanumeric characters beginning with the letter “D” followed by nine digits, a six-digit representation of the relevant tax year, and the ten-character TAN of the payer. The sequence number shall run in a continuous series for all declarations received, whether in electronic or digitized paper form, and shall be reset to “1” at the beginning of each tax year for each TAN. In cases where declarations are received in paper form, the payer must digitize such declarations before assigning the UIN, ensuring consistency in sequencing.
Further, the payer is obligated to furnish Part B of Form No. 121, which contains the details of all declarations received in Part A, on a quarterly basis within the prescribed timelines under Section 393(7). This filing must be done in the prescribed format through the Income-tax e-filing portal. Additionally, as required under the relevant rules, the payer must also report these declarations, along with their respective UINs, in the TDS statements for each quarter, irrespective of whether any tax has been deducted during that period.
These provisions shall come into effect from April 01, 2026.
Please refer to the document attached below for more details.
[Notification No. 01/CPC{TDS) /2026]
