Manual UIN Generation Guidelines for Form No. 121 (w.e.f. 1st April 2026) - PLI/RPLI Payouts and Agent Incentive Payments

• As per the new Income Tax Act 2025, the name of Form 15H & 15G has been changed to Form No. 121 for both. Format of Form no. 121 is enclosed herewith.
• The form no. 121 contains two parts: -

I. Part A

• Details of the declarant - Name, address, PAN, status, residential status, date of birth, contact details, and tax year
• Details of income - Nature of income, estimated income, aggregate amount of income, estimated total income of the tax year, and details of last two tax years' ITR filed

II. Part B

• Details of the person responsible for paying income - Name, address, PAN, contact details, and tax year
• Details of declarant and declarations received - Name of the declarant, PAN, UIN, date of birth/incorporation, address, contact details, estimated income, estimated total income of the tax year, aggregate amount of income, and date of receipt of declaration.
• During payouts of PLI/RPLI policies and at the time of Agent incentive payment where TDS is applicable, Insurants or Agents submit form 121, the DDOs/CPC performs the procedures as mentioned below:-

i) The CPC user allots a 26-character UIN to each declaration received, whether in paper or electronic form. The UIN comprises of three components:
(a) Sequence Number - Ten (10) 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 DDO.

Illustration - UIN to be allotted by the CPC user (TAN: MUMN12345A) to the first declaration (Part A of Form No. 121) received by him for Tax Year 2026-27 shall be "D000000001202627MUMN12345A"

ii) Registers are to be maintained separately by the CPCs containing the details of UIN issued i/r/o PLI/RPLI payouts and Agent incentive payment in a prescribed format mentioned below:-

(a) For Insurant: 

SI. No.	Name of Insurant	Policy No.	Disbursement No.	Net Amount Paid	TDS deducted	UIN allotted	PAN No. of Insurant	e-filing No.

(b) For Agent: 

SI. No.	Name of Agent	Agent ID	Disbursement No.	Net Amount Paid	TDS deducted	UIN allotted	PAN No. of Agent	e-filing No.

iii) The CPC user is also mandated to quarterly 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. The CPC user shall furnish Part B of Form No. 121 containing the details of declarations received in Part A of Form No. 121 (whether digitised 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).

iv) The CPC user is to mention the UIN manually on the 'Acceptance Letter' and Agent Commission Report generated from McCamish.