Certificate of tax deducted or collected at source to be furnished under section 395(4)

Corresponding 1962 rule: rule 31 (Forms 130, 131 and 132 replace Forms 16, 16A and 16B to 16E).

Forms and due dates (sub-rule 1). The certificate is furnished to the employee, payee, buyer, licensee or lessee after generating and downloading it from the portal specified by the Director General of Income-tax (Systems):

• Form No. 130: deduction or payment under section 392 (other than section 392(7)) and section 393(1) [Table: Sl. No. 8(iii)] — by 15th June of the financial year immediately following the tax year in which the income was paid and tax deducted.
• Form No. 131: deduction under sections 392(7), 393(1) (other than [Table: Sl. Nos. (2)(i), (3)(i), (6)(ii) and (8)(vi)]), 393(2) and 393(3) — within fifteen days from the due date for the TDS statement under rule 219.
• Form No. 132: deduction under section 393(1) [Table: Sl. Nos. (2)(i), (3)(i), (6)(ii) and (8)(vi)] — within fifteen days from the due date for the challan-cum-statement in Form No. 141.
• Form No. 133: collection under section 394(1) — within fifteen days from the due date for the TCS statement under rule 219.

More than one employer (sub-rule 2). Each employer issues Parts A and B of Form No. 130 for the period of employment with it. Part C may be issued by each employer or by the last employer, at the employee's option.

Duplicates (sub-rule 3). If the deductee or collectee has lost the original and asks for a duplicate, the deductor or collector may issue a duplicate Form No. 130, 131 or 133, certified as duplicate.

Digital signatures (sub-rules 4 and 5). The deductor may authenticate Forms 130 to 133 with a digital signature. If so, the contents must not be amenable to change once signed, and each certificate must carry a control number, with a log kept by the deductor.

Other provisions (sub-rules 6 and 7). "Challan identification number" means the number made up of the BSR code of the bank branch where tax was deposited, the date of deposit and the bank's challan serial number. Certificates are generated and downloaded under the procedures, formats and standards specified under rule 332.