Territorial Battalion Transformed into Tank Unit

The recent reformation of several Territorial Defense brigades into heavy mechanized brigades has raised many questions. One of the most pressing was how the light brigades would acquire the manpower and equipment needed for two tank battalions and two mechanized battalions—the standard structure of a heavy mechanized brigade.
It was initially expected that some brigades would receive a tank battalion from the former tank brigades, which, during their own transformation into heavy mechanized brigades, saw the number of tank battalions reduced from three to two. However, sources MilitaryLand was able to talk to revealed that majority of these brigades did not have enough equipment to field even two fully manned battalions, with the third battalion existing only on paper.
If no battalion was available for transfer, the logical assumption was that a tank company could serve as the basis for forming a new battalion. Instead, the General Staff introduced an unexpected solution.
A Territorial Defense battalion—traditionally a light infantry unit—was converted into a tank unit. Within the 127th Heavy Mechanized Brigade, the 1st Tank Battalion was formed on the basis of the 226th Territorial Defense Battalion. The newly created battalion received an unspecified number of T-72B3 tanks, captured earlier from Russian forces. The standard Ukrainian tank battalion consists of three tank companies with 13 tanks each, plus a command tank. When fully manned, it should operate a total of 40 tanks. However, as a result of the ongoing full-scale invasion, the number was lowered.
Prior to its reformation, the 226th Territorial Defense Battalion fielded two rifle companies, a mechanized company, a fire support and drone company, and a reconnaissance platoon. The standard tank battalion structure is vastly different, requiring a complete reorganization of personnel, training, and logistics. The conversion of a light infantry formation into an armored unit therefore represents a significant challenge in terms of training, equipment, and doctrine.
Sources: LobbyX
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About the Corps-Brigade organisation, here is an updated synthesis of what is known about these corps (composition, position, and a short analysis of the current state of the command structure).
The standard structure of a tank battalion is 3 companies with 10 tanks each and a command tank, a total of 31 units.