Corporate TaxArticle·31 March 2026
UIN Compliance Framework
By J the App
Executive Summary
Notification No. 01/CPC(TDS)/2026 dated 28 March 2026 prescribes the procedure, formats, and standards for generation of Unique Identification Number (UIN) in respect of declarations furnished in Form No. 121 (Part A) and mandates quarterly reporting of such declarations in Part B by the payer.
It operationalises Section 393(6) and (7) of the Income-tax Act, 2025 read with Rule 211 and Rule 332 of the Income-tax Rules, 2026.
The notification is issued by the Directorate of Income-tax (Systems), CBDT, vide Notification No. 01/CPC(TDS)/2026 dated 28 March 2026, prescribing t...
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