Tax deduction certificate furnishing rules require prescribed forms, time limits, digital authentication, and duplicate certificates for lost originals. Certificate of tax deducted, collected or paid at source must be furnished to the employee, payee, buyer, licensee or lessee in the prescribed form within the applicable due date after generation and download from the specified web portal. The rule links Forms No. 130, 131, 132 and 133 to different categories of deduction or collection, provides for certificates where an assessee has multiple employers, permits issue of duplicate certificates on request, and allows digital authentication subject to safeguards against alteration and maintenance of a certificate log.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction certificate furnishing rules require prescribed forms, time limits, digital authentication, and duplicate certificates for lost originals.
Certificate of tax deducted, collected or paid at source must be furnished to the employee, payee, buyer, licensee or lessee in the prescribed form within the applicable due date after generation and download from the specified web portal. The rule links Forms No. 130, 131, 132 and 133 to different categories of deduction or collection, provides for certificates where an assessee has multiple employers, permits issue of duplicate certificates on request, and allows digital authentication subject to safeguards against alteration and maintenance of a certificate log.
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