Draft Income Tax Rule 215: Certificate of tax deducted or collected at source to be furnished under section 395(4) of the Act
Rule 215 of the Draft Income-tax Rules, 2026 lays down detailed provisions for furnishing certificates of tax deducted or collected at source under section 395(4). Certificates relating to deductions, payments, or collections under specified sections must be generated and downloaded from the designated income-tax web portal and issued in prescribed Forms 130, 131, 132, or 133 within stipulated timelines. For salary and certain specified deductions, Form 130 must be issued by 15 June of the financial year immediately following the relevant tax year. For other specified deductions, Forms 131 and 132 must be issued within fifteen days from the due date for filing the relevant TDS statement or challan-cum-statement, while Form 133 applies to tax collected at source under section 394(1). In cases of multiple employers, each employer must issue Part A of Form 130 for the relevant employment period, and Part B may be issued by each employer or the last employer at the employee’s option. Duplicate certificates may be issued upon request and must be certified as duplicates. Digital signatures may be used, provided certificate contents remain unalterable and control numbers and logs are maintained. The rule also defines “challan identification number” and requires generation of certificates in accordance with prescribed procedural standards.
Extract of Rule No. 215 of Draft Income-tax Rules, 2026
Rule 215
Certificate of tax deducted or collected at source to be furnished under section 395(4) of the Act.
(1) The certificate of deduction or collection of tax at source by any person under Chapter XIX-B or the certificate of payment of tax by the employer on behalf of the employee under section 392(2)(a), corresponding to sections under which deductions, payments or collections are made as referred to in Column (B) of the table below, shall be furnished to the employee or payee or buyer or licensee or lessee, as the case may be, after generating and downloading the same from the web portal specified by the Director General of Income-tax (Systems) or the person authorised by him, in the Form as referred in Column (C) thereof and within the time specified in corresponding entry in column (D) of the said Table:
TABLE
| Sl. No. |
Section under which tax deducted, paid or collected | Form | Due date |
| A | B | C | D |
| 1 | Deduction or payment of tax under section 392(1)[Other than Sec. 392(7)] and 393(1) [Table: Sl.No.8 (iii)] | 130 | By 15th June of the financial year immediately following the tax year in which the income was paid and tax deducted. |
| 2 | Deduction under section 392(7), 393(1) [other than Table: Sl. No. (2)(i), (3)(i), (6)(ii), and (8)(vi)], 393(2) and 393(3) | 131 | Within fifteen days from the due date for furnishing statement of tax deducted at source under rule 219. |
| 3 | Deduction under section 393(1)––
(i) [Table: Sl. No. (2)(i)] (ii) [Table: Sl. No. (3)(i)] (iii) [Table: Sl. No. (6)(ii)] and (iv) [Table: Sl. No. (8)(vi)] |
132 | Within fifteen days from the due date for furnishing challan cum statement in Form No. 141 |
| 4 | Collection under section 394(1) | 133 | Within fifteen days from the due date for furnishing statement of tax collected at source under rule 219. |
(2) If an assessee is employed by more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 130 pertaining to the period for which such assessee was employed with each of the employers and Part B may be issued by each of the employers or the last employer at the option of the assessee.
(3) The deductor or collector may issue a duplicate certificate in Form No. 130 or Form No. 131 or Form No. 133 as the case may be, if the deductee or collectee has lost the original certificate so issued and makes a request for issuance of a duplicate certificate and such duplicate certificate is certified as duplicate by the deductor or collector.
(4) Where a certificate is to be furnished in Form No. 130, or Form No. 131 or Form No. 132] or Form No. 133, the deductor may, at his option, use digital signatures to authenticate such certificates.
(5) In case of certificates issued under sub-rule (4), the person furnishing the certificate shall ensure that—
(a) once the certificate is digitally signed, the contents of the certificates are not amenable to change; and
(b) the certificates have a control number and a log of such certificates is maintained by the deductor.
(6) For the purpose of this rule, challan identification number means the number comprising the Basic Statistical Returns (BSR) Code of the Bank branch where the tax has been deposited, the date on which the tax has been deposited and challan serial number given by the bank.
(7) The certificate shall be generated and downloaded in accordance with the procedures, formats and standards specified under rule 332.
