Form No. 133 is a certificate issued under section 395(4)(a) of the Income-tax Act, 2025 by a person responsible for collecting tax at source (TCS) to the collectee as proof of tax collected and deposited with the Central Government. It enables the collectee to claim TCS credit while filing the return of income. The certificate is mandatory and can only be generated from the TRACES portal after filing the quarterly TCS statement in Form No. 143. It must be issued within 15 days from the due date of furnishing the TCS statement for each quarter. The certificate cannot be issued through any other mode and must be digitally or manually signed. Corrections can be made only by filing a revised TCS statement. Though not required to be attached with the return, it must be preserved for records. Separate certificates may be issued by multiple collectors for the same collectee.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form 133: Certificate u/s 395(4)(a) of the Income-tax Act, 2025 for Tax Collected at Source
Form No. 133 – Frequently Asked Questions (FAQ)
Certificate u/s 395(4)(a) of the Income-tax Act, 2025 for Tax Collected at Source
| Name of form as per I.T. Rules, 1962 | 27D | Name of form as per I.T. Rules, 2026 | 133 |
| Corresponding section of
I.T. Act, 1961 |
206C | Corresponding section of
I.T. Act, 2025 |
395(4)(a) |
| Corresponding Rule of I.T. Rules, 1962 | 37D | Corresponding Rule of I.T. Rules, 2026 | 215(1) [Table: Sl. No. 4] |
Q1. What is Form No. 133 and its use?
Ans: Form No. 133 is a certificate prescribed under section 395(4)(a) of the Income-tax Act, 2025 for tax collected at source (TCS). Such certificate is issued by the collector to the collectee on whose behalf tax has been collected at source. It serves as proof of tax collected and deposited with the Central Government and enables the collectee to claim TCS credit at the time of filing the ITR.
Q2. Who issues the certificate in Form No. 133?
Ans: Any person responsible for the collection of tax at source under section 394(1) of the Income-tax Act, 2025, is required to issue this form.
Q3. Is it mandatory for the collector to issue Form No. 133?
Ans: Yes, it is the responsibility of the person collecting tax at source to issue Form No. 133 once tax has been collected and deposited.
Q4.Can Collector issue Form No. 133 to the collectees without having filed TCS statement?
Ans: No. Quarterly TCS statement in Form No. 143 must be filed for the certificates to be generated and issued from TRACES Portal of Income-tax Department. This form is generated on processing of quarterly TCS statements in Form No. 143.
Q5. Can Form No. 133 be issued offline?
Ans: No. The TCS certificate in Form No. 133 must be downloaded from the TRACES website and the collector should provide it to the collectee after signing it digitally or manually. The certificate in Form No. 133 prepared by the collector through any other mode/process will not be a legal or valid TCS certificate.
Q6. What are the due dates for issuing Form No. 133?
Form No. 133 (Earlier Form No. 27D)
Ans: The due date for issuance of TCS certificate in Form No. 133 is within 15 days from the due date of furnishing the quarterly statement of tax collected 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 collection is required to be made |
Q7. If there is a mistake in Form No. 133, can corrections be made?
Ans: If any correction is required in Form No. 133, the collector must file a revised TCS statement in Form No. 143, within the stipulated time. Once the revised TCS statement is processed, the collector can download and issue the corrected certificate in Form No. 133 to the collectee.
Q8. Is Form No. 133 required to be attached with the return of income?
Ans: No. It is not required to be attached with the return of income but must be preserved for purpose of record.
Q9. Can multiple collectors issue Form No. 133 to the same collectee?
Ans: Yes. Each collector is mandatorily required to issue a separate TCS certificate quarter-wise for the tax collected by them in the case of a collectee.
Q10. Is Form No. 133 applicable to all TCS transactions and residents?
Ans: Yes. It applies to all TCS transactions and is applicable for resident collectee whenever tax is collected at source, under the Income-tax Act.
Q11. Can a duplicate certificate be issued by the collector?
Ans: Yes. Collector can issue a duplicate certificate in Form No. 133 if the collectee has lost the original certificate. However, collector must mention on the certificate that it is a duplicate one.
Guidance Note on Income Tax Form 133: Certificate u/s 395(4)(a) of Income-tax Act, 2025 for Tax Collected at Source
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.
Form No. 130_131_132_133 (Earlier Form No. 16/16A/16B/16C/16D/16E/27D) 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 per old |
Form No.138(earlier Form 24Q as per theoldAct) |
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 (ii) Part B: Summary of amount paid/credited and tax deducted at source (iii) Details of tax deducted and deposited in the central government account (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 deducted in relation to 393(1) [Table: Sl. No. |
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.141(earlier Form 26QB, 26QC, 26QD & 26QE as per the old Act) |
Withing 15 days from the due date of furnishing the corresponding challan-cum- statement | (v) Part A: Certificate details, Particulars of the Deductor & Deductee and Nature of transaction(vi) 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(vii) 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 theold 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 |
(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 (vii) Details of tax collected and deposited in the central government account (viii) 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.
