Form 131 under the Income-tax Act, 2025 is a mandatory TDS certificate issued by deductors for payments other than salary, replacing the earlier Form 16A. It serves as proof that tax has been deducted and deposited with the government, enabling deductees to claim credit while filing returns. The certificate can only be generated through the TRACES portal after filing quarterly TDS statements and must be issued within prescribed timelines. It includes key details such as payment amount, tax deducted, and challan information. Offline certificates are invalid, and corrections require revision of TDS statements before reissuance. Multiple deductors must issue separate certificates to the same deductee, and the form applies to both residents and non-residents. Though not required to be attached with the return, it must be retained for records. Overall, Form 131 ensures transparency, standardized reporting, and accurate tax credit claims.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form 131: Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1)
Certificate u/s 395(4)(a) of the Income tax Act 2025 for Tax Deducted at Source
| Name of form as per I.T. Rules, 1962 | 16A | Name of form as per I.T. Rules, 2026 | 131 |
| Corresponding section of I.T. Act, 1961 | 203 | Corresponding section of I.T. Act, 2025 | 395(4)(a) |
| Corresponding Rule of I.T. Rules, 1962 | 31 | Corresponding Rule of I.T. Rules, 2026 | 215(1) [Table:
Sl. No. 2] |
Q1: What is Form No. 131 and its use?
Ans: Form No. 131 is a certificate prescribed under section 395(4)(a) of the Income tax Act 2025 for tax deducted at source (TDS). Such certificate is issued by the deductor to the deductee on whose behalf tax has been deducted at source. It serves as proof of tax deducted and deposited with the Central Government on behalf of deductee who had earned income other than salary and which was subjected to TDS. The form is meant to enable deductee to claim TDS credit at the time of filing of the ITR.
Q2: Who issues the certificate in Form No. 131?
Ans: Any person responsible for deduction of tax at source under the relevant provisions of the Income-tax Act, 2025, on payments other than salary, is required to issue TDS certificate in this form.
Q3: Is it mandatory for the deductor to issue Form No. 131?
Ans: Yes. it is the responsibility of the person deducting tax at source to issue Form No. 131 once tax has been deducted and deposited.
Q4: Can Deductor issue Form No. 131 to the deductees without having filed TDS statement?
Ans: No. Quarterly TDS statement in Form No. 140/144 must be filed for the certificate to be generated and issued from TRACES Portal of Income-tax Department. This form is generated on processing of quarterly TDS statements in Form No. 140 or 144.
Q5: Can Form No. 131 be issued offline?
Ans: No. The TDS certificate in Form No. 131 must be downloaded from the TRACES website and the deductor should provide it to the deductee after signing it digitally or manually. The certificate in Form No. 131 prepared by the deductor through any other mode/process will not be a legal or valid TDS certificate.
Q6: What are the due dates for issuing Form No. 131?
Ans: The due date for issuance of TDS certificate in Form No. 131 is within 15 days from the due date of furnishing of quarterly statement of tax deducted at source. The details are as follows:
| Quarter | Period | Due Date |
| Q1 | Apr – Jun | 15th August of the Financial Year |
| Q2 | Jul – Sep | 15th November of the Financial Year |
| Q3 | Oct – Dec | 15th February of the Financial Year |
| Q4 | Jan – Mar | 15th June of the Financial Year immediately following the Tax Year in which deduction is required to be made |
Q7: If there is a mistake in Form No. 131, can corrections be made?
Ans: If any correction is required in Form No. 131, the deductor must file a revised TDS statement in Form No. 140/144, within the stipulated time. Once the revised TDS statement is processed, the deductor can download and issue the corrected certificate in Form No. 131 to the deductee.
Q8: Is Form No. 131 required to be attached with the return of income?
Ans: No. It is not required to be attached with the return of income but should be preserved for purpose of records.
Q9: Can multiple deductor issue Form No. 131 to the same deductee?
Ans: Yes. Each deductor (i.e., each person/entity who deducts tax) is mandatorily required to issue a separate TDS certificate quarter-wise for the tax deducted by them in the case of a deductee.
Q10: Is Form No. 131 applicable to payments made to non-residents?
Ans: Yes, it is applicable to non-residents wherever tax is deducted at source from payments made to such persons and the transaction is reported in Form 144 with valid PAN of such deductee.
Q11: Can a duplicate certificate be issued by the deductor?
Ans: Yes. Deductor can issue a duplicate certificate in Form No. 131 if the deductee has lost the original certificate. However, deductor must mention on the certificate that it is a duplicate one.
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Guidance Note on Income Tax Form 131: Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1)
Form No. 130_131_132_133 (Earlier Form No. 16/16A/16B/16C/16D/16E/27D)
TDS/TCS certificates under section 395(4) of the Income-tax Act, 2025 in Form Nos. 130_131_132_133
| Name of form as per I.T. Rules, 1962 | 1. 16
2. 16A 3. 16B, 16C, 16D & 16E 4. 27D |
Name of form as per I.T. Rules, 2026 | 1. 130
2. 131 3. 132 4. 133 |
| Corresponding section of I.T. Act, 1961 | 203 | Corresponding section of I.T. Act, 2025 | 395(4) |
| Corresponding Rule of I.T. Rules, 1962 | 31 / 37D | Corresponding Rule of I.T. Rules, 2026 | 215 |
Purpose:
As per section 395(4)(a) of the Income-tax Act, 2025, the deductor/collector is required to issue a certificate to the deductee or collected, as the case may be, specifying
A. Amount of tax deducted/collected
B. Rate at which tax has been deducted/collected
C. Any other particulars, as may be prescribed.
Similarly, any employer [referred to in section 392(2)] who has deducted tax at source in respect of an employee shall issue a TDS certificate to the employee as per section 395(4)(b) of the Act.
Who Should place request to download:
Any deductor/collector/employer who has deducted/collected tax in respect of a deductee /collectee/employee, as the case maybe, is required to place a request to download the TDS/TCS certificate at TRACES website.
Certificate wise details:
Sl. No |
Form Number for Certificate to be issued |
Issued against Form |
Due date of issuance |
Certificate structure |
Changes made |
1 |
Form No. 130 (earlier Form 16 as per old Income-tax Act, 1961) |
Form No. 138 (earlier Form 24Q as per the old Act) |
15th June of the Financial Year immediately following the Tax Year in which the income was paid and tax was deducted |
(i) Part A: Certificate details, Details of the Employer/ Specified Bank and Employee /Specified Senior Citizen(ii) Part B: Summary of amount paid/credited and tax deducted at source thereon in respect of the employee(iii) Details of tax deducted and deposited in the central government account through challan or by book adjustment(iv) Declaration(v) Part C (Annexure-I)– Details of salary paid and any other income and tax deducted and Declaration(vi) Part C (Annexure-II)– Details of pension and interest payments and tax deducted in relation to specified senior citizen for tax deduction under section 393(1) [Table: Sl. No. 8(iii)] and Declaration |
In alignment with the Income-tax Act, 2025 |
2 |
Form No. 131 (earlier Form 16A as per the old Act) |
Form Nos. 140 & 144 (earlier Form 26Q & 27Q as per the old Act) |
Withing 15 days from the due date of furnishing corresponding quarterly TDS statement i.e., 1. 15th August of the Financial Year (for Q1)2. 15th November of the Financial Year (for Q2) 3. 15th February of the Financial Year (for Q3) 4. 15th June of the Financial Year immediately following the Tax Year in which deduction is required to be made (for Q4) |
(i) Part A: Certificate details, Details of the Deductor and Deductee(ii) Part B: Summary of payment and tax deducted at source thereon in respect of the Deductee(iii) Details of tax deducted and deposited in the central government account through challan or by book adjustment(iv) Declaration |
In alignment with the Income-tax Act, 2025 |
3 |
Form No. 132 earlier Form 16B, 16C, 16D & 16E as per the old Act) |
Form No. 41 (earlier Form 26QB, 26QC, 26QD & 26QE as per the old Act) |
Withing 15 days from the due date of furnishing the corresponding challan-cumstatement |
(i)Part A: Certificate details, Particulars of the Deductor & Deductee and Nature of transaction(ii) Part B: Summary of Transaction(s) and Details of tax deposited to the credit of the central government for which credit is to be given to the deductee (iii) Declaration |
(i) Forms 16B, 16C, 16D & 16E have been merged into single form. (ii) On the basis of the Nature of Transaction, the relevant certificate will be generated. |
4 |
Form No. 133 (earlier Form 27D as per the old Act) |
Form No. 143 (earlier Form 27EQ as per the old Act) |
Withing 15 days from the due date of furnishing corresponding quarterly TCS statement i.e., 1. 15th August of the Financial Year (for Q1)2. 15th November of the Financial Year (for Q2)3. 15th February of the Financial Year (for Q3)4. 15th June of the Financial Year immediately following the Tax Year in which collection is required to be made (for Q4) |
(i) Part A: Certificate details, Details of the Collector and Collectee(ii) Part B: Summary of receipt and tax collected at source thereon in respect of the Collectee(iii) Details of tax collected and deposited in the central government account through challan or by book adjustment(iv) Declaration |
In alignment with the Income-tax Act, 2025 |
Other Salient Features of Certificate:
1. The certificate is valid only if it is generated from the TRACES portal.
2. Such downloaded certificate carrying the signature [Digital or physical] of the deductor/collector is only valid.
3. The duplicate certificate may be downloaded at any time by the deductor/collector from the TRACES portal.
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Form No. 130_131_132_133 (Earlier Form No. 16/16A/16B/16C/16D/16E/27D)
TDS/TCS certificates under section 395(4) of the Income-tax Act, 2025 in Form Nos. 130_131_132_133
| Name of form as per I.T. Rules, 1962 | 1. 16
2. 16A 3. 16B, 16C, 16D & 16E 4. 27D |
Name of form as per I.T. Rules, 2026 | 1. 130
2. 131 3. 132 4. 133 |
| Corresponding section of I.T. Act, 1961 | 203 | Corresponding section of I.T. Act, 2025 | 395(4) |
| Corresponding Rule of I.T. Rules, 1962 | 31 / 37D | Corresponding Rule of I.T. Rules, 2026 | 215 |
Purpose:
As per section 395(4)(a) of the Income-tax Act, 2025, the deductor/collector is required to issue a certificate to the deductee or collectee, as the case may be, specifying
A. Amount of tax deducted/collected
B. Rate at which tax has been deducted/collected
C. Any other particulars, as may be prescribed.
Similarly, any employer [referred to in section 392(2)] who has deducted tax at source in respect of an employee shall issue a TDS certificate to the employee as per section 395(4)(b) of the Act.
Who Should place request to download:
Any deductor/collector/employer who has deducted/collected tax in respect of a deductee /collectee/employee, as the case maybe, is required to place a request to download the TDS/TCS certificate at TRACES website.
Certificate wise details:
Sl. No |
Form Number for Certificate to be issued |
Issued against Form |
Due date of issuance |
Certificate structure |
Changes made |
1 |
Form No. 130 (earlier Form 16 as per old Income-tax Act, 1961) |
Form No. 138 (earlier Form 24Q as per the old Act) |
15th June of the Financial Year immediately following the Tax Year in which the income was paid and tax was deducted |
(i) Part A: Certificate details, Details of the Employer/ Specified Bank and Employee /Specified Senior Citizen(ii) Part B: Summary of amount paid/credited and tax deducted at source thereon in respect of the employee(iii) Details of tax deducted and deposited in the central government account through challan or by book adjustment(iv) Declaration(v) Part C (Annexure-I)– Details of salary paid and any other income and tax deducted and Declaration(vi) Part C (Annexure-II)– Details of pension and interest payments and tax deducted in relation to specified senior citizen for tax deduction under section 393(1) [Table: Sl. No. 8(iii)] and Declaration |
In alignment with the Income-tax Act, 2025 |
2 |
Form No. 131 (earlier Form 16A as per the old Act) |
Form Nos. 140 & 144 (earlier Form 26Q & 27Q as per the old Act) |
Withing 15 days from the due date of furnishing corresponding quarterly TDS statement i.e., 1. 15th August of the Financial Year (for Q1)2. 15th November of the Financial Year (for Q2) 3. 15th February of the Financial Year (for Q3) 4. 15th June of the Financial Year immediately following the Tax Year in which deduction is required to be made (for Q4) |
(i) Part A: Certificate details, Details of the Deductor and Deductee(ii) Part B: Summary of payment and tax deducted at source thereon in respect of the Deductee(iii) Details of tax deducted and deposited in the central government account through challan or by book adjustment(iv) Declaration |
In alignment with the Income-tax Act, 2025 |
3 |
Form No. 132 earlier Form 16B, 16C, 16D & 16E as per the old Act) |
Form No. 41 (earlier Form 26QB, 26QC, 26QD & 26QE as per the old Act) |
Withing 15 days from the due date of furnishing the corresponding challan-cumstatement |
(i)Part A: Certificate details, Particulars of the Deductor & Deductee and Nature of transaction(ii) Part B: Summary of Transaction(s) and Details of tax deposited to the credit of the central government for which credit is to be given to the deductee (iii) Declaration |
(i) Forms 16B, 16C, 16D & 16E have been merged into single form. (ii) On the basis of the Nature of Transaction, the relevant certificate will be generated. |
4 |
Form No. 133 (earlier Form 27D as per the old Act) |
Form No. 143 (earlier Form 27EQ as per the old Act) |
Withing 15 days from the due date of furnishing corresponding quarterly TCS statement i.e., 1. 15th August of the Financial Year (for Q1)2. 15th November of the Financial Year (for Q2)3. 15th February of the Financial Year (for Q3)4. 15th June of the Financial Year immediately following the Tax Year in which collection is required to be made (for Q4) |
(i) Part A: Certificate details, Details of the Collector and Collectee(ii) Part B: Summary of receipt and tax collected at source thereon in respect of the Collectee(iii) Details of tax collected and deposited in the central government account through challan or by book adjustment(iv) Declaration |
In alignment with the Income-tax Act, 2025 |
Other Salient Features of Certificate:
1. The certificate is valid only if it is generated from the TRACES portal.
2. Such downloaded certificate carrying the signature [Digital or physical] of the deductor/collector is only valid.
3. The duplicate certificate may be downloaded at any time by the deductor/collector from the TRACES portal.
