CBDT Notifies UIN Procedure for Form 121 Declarations under IT Rules 2026

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  • Last Updated on 31 March, 2026

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Form 121 UIN CBDT procedure

Notification no. 1, dated 30-03-2026

Section 393(6) of the Income-tax Act, 2025 provides for no deduction of tax in certain cases wherein a declaration in Part A of Form No. 121 is furnished by the payee to the payer as per Rule 211 of the Income-tax Rules, 2026.

The person responsible for paying any income or sum of any nature referred to in section 393(6) (“payer”) shall enable the payee to furnish the declaration either in paper form or in electronic form after due verification through an electronic process. The declarant shall mandatorily quote its PAN in the declaration in Part A of Form No. 121 (Form 15G & Form 15H as per Income-tax Rules, 1962) in accordance with the provisions of section 397 of the Income-tax Act 2025.

A Unique Identification Number (UIN) shall be allowed by the payer to each declaration received in paper or in electronic form. The Central Board of Direct Taxes (CBDT) issued a notification prescribing the procedure, formats and standards for generation and allotment of UIN in respect of declarations furnished in Part A of Form No. 121.

As per the notification, the payer is required to allot a 26-character UIN to each declaration received, whether in paper or electronic form. The UIN comprises three components:

(a) Sequence Number—Ten alphanumeric characters beginning with the letter “D” followed by nine digits

(b) Tax Year—Six digits representing the tax year for which the declaration is furnished;

(c) Tax Deduction and Collection Account Number (TAN) of the payer.

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, “D000000001202627 MUMN12345A”

Further, when declarations are received in physical form, the payer must digitise them and generate UINs accordingly. The payer is also mandated to furnish Part B of Form No. 121, containing details of such declarations, within the prescribed timelines in the specified format on the income-tax e-filing portal. The notification shall be applicable with effect from 1 April 2026.

Click Here To Read The Full Notification

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied