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

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

215. (1) The certificate of deduction or collection of tax at source by any person under Chapter XIX-B of the Act 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 following table, 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. Form

A C

1 130

2 131

3 (a)

(a) [Table: Sl. No. (2)(i)];

(b) [Table: Sl. No. (3)(i)];

(c) [Table: Sl. No. (6)(ii)]; and

(d) [Table: Sl. No. (8)(vi)].

4 133

Deduction under section 393(1)––

(a) [Table: Sl. No. (2)(i)];

(b) [Table: Sl. No. (3)(i)];

(c) [Table: Sl. No. (6)(ii)]; and

(d) [Table: Sl. No. (8)(vi)].

(2) If an assessee is employed by more than one employer during the year, each of the employers shall issue Parts A and B of the certificate in Form No. 130, pertaining to the period for which such assessee was employed with each of the employers and Part C 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 purposes 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.