Tax deduction certificate under section 203 confirms tax deducted and deposited and records payment and challan particulars. Form 16D is a tax deduction certificate under section 203 evidencing that tax was deducted at source and deposited to the credit of the Central Government for the benefit of the deductee. It records deductor and deductee identification, transaction particulars, nature and dates of payments, amounts of tax deducted, and ties each deduction to challan details (challan identification, BSR code, serial number, deposit date). The certificate requires a signed verification by the person responsible for the deduction.