The structural and functional aspects of sieve elements in Tapping Panel Dryness (TPD) affected bark of Hevea brasiliensis, with special reference to definitive callose deposition, have been studied using histochemical methods. The effect of ethephon in definitive callose deposition in TPD affected bark also has been investigated, as the ethylene is reported to have a major role in TPD. The phloem of Hevea is characterized by sieve elements with compound sieve plates. The deposition of definitive callose on the sieve areas following TPD limits the translocation of sap through sieve elements. The amount of functional phloem was narrow and the accumulation of definitive callose was more in the sieve elements of TPD affected bark compared to that of unaffected bark of the same tree and of healthy trees. The affected area showed an increment in deposition of definitive callose in both vertical and horizontal extent of sieve areas; and there was a reduction in length of sieve plate, density of sieve pores, length of inter-sieve area wall, and number of sieve element rows in the inner bark. The lateral walls of non-functional sieve elements became thick and lignified. The anatomical changes in the sieve elements of TPD affected bark suggest that the translocation of phloem sap is regulated by deposition of definitive callose and less differentiation of sieve elements from vascular cambium. The external application of ethephon on bark enhanced the definitive callose deposition on sieve elements. The findings from the study reveal that ethylene plays a major role in the senescence of sieve elements.